TMI BlogImport for development in software or for use in Export goods by 100% EOU's - Amendment to Notification Nos. 138/91-Cus., 140/91-Cus., 95/93-Cus., 96/93-Cus., 126/94-Cus. 133/94-Cus., 196/94-Cus. and 53/97-Cus.X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) (2) (3) 1. 138/91-Customs, dated the 22nd October, 1991. In (a) the said notification, - in the opening paragraph, for the words "when imported into India for the purpose of development", the words "when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act, for the purpose of development" shall be substituted, (b) in condition (7), for the portion beginning with the words "duty leviable on the goods as are not" and ending with the words "development of software for export" the following shall be substituted, namely :- "duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of importation or procurement of the said goods till the date of payment of such duty, if - (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been installed or otherwise used within the bonded premises or re-exported within a period of one year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (a) the said notification, - in the opening paragraph for the words "when imported into India for the purpose of development", the words "when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act, for the purpose of development" shall be substituted, (b) in condition (7), for the portion beginning with the words "duty leviable on the goods as are not" and ending with the words "development of software for export" the following shall be substituted, namely :- "duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of importation or procurement of the said goods till the date of payment of such duty, if - (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been installed or otherwise used within the bonded premises or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period not exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia for the purposes of manufacture and development", the words "when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act, for the purposes of manufacture and development" shall be substituted; (b) in condition (8), for the portion beginning with the words "duty leviable on the goods as are not proved" and ending with the words "development of electronics hardware or software for ex port;", the following shall be substituted, namely:- "duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of duty free importation or procurement of the said goods till the date of payment of such duty, if:- (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been installed or otherwise used within the bonded premises or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period not exceeding five years as the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitations as may be stipulated in the Export and Import Policy and those as may be specified by him in this behalf permit the goods imported or procured by the unit or goods partially processed or manufactured or packaged therefrom to be taken outside the unit without payment of duty for the purposes of test, repairs refining, processing, display, jobwork or any other process necessary for manufacture of final products and to be returned to the said unit thereafter or remove the same without payment of duty under bond for export from the jobworker's premises : Provided that the waste or scrap or remnants generated during such processes at the jobworker's premises is either returned to the unit or is cleared on payment of duty as if the said waste or scrap or remnants have been cleared by the said unit;"; (d) in condition (15), after the proviso, the following clause shall be inserted, namely :- "(c) goods which on importation or procurement are used for the manufacture or development of Electronics Hardware or Software, within the unit and such hardware or software even if not exported out of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient cause for not using them as above within the said period, allow; (ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been used in connection with the production or packaging of goods for export out of India or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (iii) in the case of - (a) goods produced or packaged, such goods have not been exported out of India, and (b) unused goods (including container suitable for repeated use) as have not been exported, within a period of one year from the date of importation, or procurement of such goods or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed to be cleared to the warehouses appointed or registered under notification of the Government of India in the Ministry of Finance number 26/98-Central Excise (NT), dated the 15th July, 1998, or cleared to the licence holders referred to in clause (e) of paragraph 9.10 of the Export and Import Policy, without payment of duty;"; (e) in the Table - (i) against serial numbers 12 and 12A, in column (2), the words "and the spares, fuel, lubricants and other consumables for such plants and sets" shall be omitted; (ii) after serial number 12A and the entries relating thereto, the following shall be inserted, namely :- (1) (2) "12B Spares, fuel, lubricants and consumables for the goods at serial number 12 and 12A above as approved by the Assistant Commissioner of Customs or Central Excise". 5. 126/94-Customs, dated the 3rd June, 1994. In the said notification (a) in the opening paragraph for the words "when imported into India, for the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause for not using them as above within the said period, allow; (iii) in the case of - (a) goods as produced or packaged such goods have not been exported out of India, and (b) unused goods (including containers suitable for repeated use) as have not been exported, within a period of one year from the date of importation or procurement of such goods or within such extended period as the Assistant Commissioner of Customs may on being satisfied that there is sufficient cause for not exporting such goods within the said period, allow; (iv) in the case of raw materials, components, spares and consumables (other than capital goods) imported or procured duty free, the unit fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy, within one year of importation or procurement of such goods or within such extended period, not exceeding one year, as the Assistant Commissioner of Customs may, on being sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause for not using them as above within the said period, allow; (ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been used in connection with the production or packaging of goods for export out of India or re-exported within a period of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (iii) in the case of - (a) goods produced or packaged, such goods have not been exported out of India, and (b) unused goods (including empty cones, bobbins or containers, if any, suitable for repeated use) as have not been exported, within a period of one year from the date of importation or procurement of such goods or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is suf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ituted; (e) in Annexure I, (i) against serial numbers 3 and 3A, in the column "Description of Goods", the words "and the spares, fuel, lubricants and other consumables for such plants and sets" shall be omitted; (ii) after serial number 3A and entries relating thereto, the following shall be inserted, namely :- "3AA. Spares, fuel, lubricants and consumables for the goods at serial number 3 and 3A above as approved by the Assistant Commissioner of Customs or Central excise." (iii) for the serial number 3B and entries relating thereto, the following shall be substituted, namely :- "3B. Furnace oil required for the boilers used in the textitle units as approved by the Assistant Commissioner of Customs or Central Excise". 7. 196/94-Customs, dated the 8th December, 1994 In the said notification, . (a) in the opening paragraph, for the words "when imported into India, for use in an aqua-culture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above, allow; (iii) in the case of - (a) goods produced or packaged, such goods have not been exported out of India, and - (b) unused goods (including containers, suitable for repeated use) as have not been exported or cleared for home consumption, within a period of one year from the date of importation or procurement of such goods or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not ex-porting such goods within the said period, allow; (iv) in the case of raw materials, components, spares and consumables (other than capital goods) imported or procured duty free, the unit fails to achieve Net Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the Expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is sufficient cause for not using them as above within the said period, allow; (ii) in the case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been used in connection with the production or packaging of goods for export out of India or re-exported or cleared for home consumption within a period of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above; allow; (iii) in the case of - (a) goods produced or packaged, such goods have not been exported out of India, and - (b) unused goods (including empty cones, bobbins or containers, if any, suitable for repeated use) as have not been exported or cleared for home consumption, within a period of one year from the date of importation or procurement of such goods or within such ..... 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