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Exempts to hotel or stand alone restaurant or golf resorthaving catering facility, capital goods including spares, office equipment, professional equipment, office furniture, consumables, related to its service sector business and food items and alcoholic beverages - Served From India Scheme

Customs - 091/2009 - Dated:- 11-9-2009 - NOTIFICATION NO. 91/2009-Cus. Dated: September 11, 2009 G.S.R. 657 (E) - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods, namely, - (i) in the case of hotel or stand alone restaurant or golf resort having catering facility, capital goods including spares, office equipment, profession .....

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ng spares, office equipment, professional equipment, office furniture and consumables, related to its service sector business, but excluding the items not permitted to be imported in terms of Appendix 37B of the Hand Book of Procedure ,volume I; 11[(iii) in the case of service provider who is also engaged in manufacturing activity, capital goods including spares related to its manufacturing sector business, but excluding the items not permitted to be imported in terms of Appendix 37B of the Hand .....

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lowing conditions, namely :- (i) that the said scrip has been issued to a service provider by the Regional Authority and it is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods, but for this exemption: 12[(ia) that in the case of capital goods including spares covered at sub-paragraph (iii) above the manufacturing sector business of the service provider has been endorsed by the Regional Authority on the said scrip during the peri .....

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case may be. 14[(iia) that the capital goods including spares covered at sub-paragraph (iii) above shall be subject to actual user condition and the importer at the time of clearance of the said goods shall furnish an undertaking to this effect to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that in case of non compliance of the said condition, he shall pay on demand an amount equal to the duty leviable, but for the exemption contained herein toge .....

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six months from the date of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs at the port of registration of the said scrip, as the case may be, may allow;] (iv) that the imports and exports are undertaken through seaports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, 23[Dhamra, Dharamtar, Dighi,] 20[ Haldia (Haldia Dock Complex of Kolkata Port), Hazira (Surat) ] Kakinada, 10[Kandla, Kattupalli (Tamil Nadu), Kolkata], .....

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drum, Varanasi and Visakhapatnam] or through any of the Inland Container Depots at Agra, Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar), Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (Distri .....

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apandi (Tamil Nadu) 7[Marripalem Village in Taluk of Edlapadu, District Guntur 8[Tondiarpet (TNPM), Chennai and 17[Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, 18[ Tamil Nadu, Melapakkam Village (Arakkonam Taluk, Vellore District),19[ Hosur (Tamil Nadu), Nattakkam Village (Kottayam Taluk and District), Kalinganagar and Tumb Village (Taluka Umbergaon, District Valsad) ] ]]]]]] or through the Land Customs Station at Agartala, Amritsar R .....

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rt or airport or inland container depot or through any land customs station. 2. 1[Exemption under this notification shall not be available for import of vehicles even if such vehicles are freely importable under the Foreign Trade Policy. However, the vehicles which are in the nature of professional equipment (and are not personal vehicles) for use by the service provider in his regular service business shall be permitted.] 15[For this purpose, motor cars, sports utility vehicles and all purpose .....

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ustoms authority as a confirmation of import of vehicle within six months from the date of import and the said vehicle is used for tourist purpose only] Explanation .- For the purposes of this notification ,- (i) "Capital goods" has the same meaning as assigned to it in paragraph 9.12 of the Foreign Trade Policy; (ii) "Foreign Trade Policy" means the Foreign Trade Policy 2009-2014, published by the Government of India in the Ministry of Commerce and Industry vide notification .....

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ts, see notification no. 123/2009 Customs dated 10/11/2009] 1. Substituted vide notification no. 90/2010 Cus dated 1-9-2010 before it was read as, "Exemption under this notification shall not be available for import of vehicles even if such vehicles are freely importable under the Foreign Trade Policy;" 2. For the words and Krishnapatnam", the words and brackets, "Krishnapatnam and Ennore (Tamil Nadu)" has been substituted vide Notification No. 93/2010-Cus, dated 14-9-20 .....

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before it was read as:- and Veerapandi (Tamil Nadu), 6. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012, before it was read as:- and Ennore (Tamil Nadu)" 7. Substituted vide Notification No. 40/2012-CUSTOMS, Dated 14/06/2012, before it was read as:- and Marripalem Village in Taluk of Edlapadu, District Guntur 8. Substituted vide Notification No. 50/2012-Customs, dated 10/09/2012, before it was read as:- and Tondiarpet (TNPM), Chennai 9. Substituted videNotification No. .....

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