TMI BlogExempts goods when imported into India against a duty credit scrip issued under the Focus Market SchemeX X X X Extracts X X X X X X X X Extracts X X X X ..... ns, namely :- (i) that the benefit under this notification shall be available only in respect of duty credit scrip issued against exports to the countries notified in Appendix 37-C of the Handbook of Procedures, 12 [Volume I in terms of entitlement under paragraph 3.14.2 or against exports to the countries or regions specified in paragraphs 3.14.4(e) or 3.14.5(e) of the Foreign Trade Policy, as the case may be shall be substituted] ; (ii) that the said scrip is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods, 7 [ goods and the proper officer of customs taking into account the debits already made under this exemption and debits made under the 11 [ notification Nos. 30 of 2012 - Central Excise, dated the 9th July, 2012 and 6 of 2013-Service Tax, dated the 18th April, 2013, ], shall debit the duties leviable on the goods, but for this exemption ] (iii) that the said scrip and goods imported against it shall be freely transferable ; (iv) that the imports and exports are undertaken through seaports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, 27 [Dhamra, Dharamtar, 28 [ Dig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 4 of the Special Economic Zones Act, 2005 (28 of 2005) : Provided that the Commissioner of Customs may within the jurisdiction , by special order, or by a Public Notice, and subject to such conditions as may be specified by him, permits import and export from any other seaport/airport/inland container depot or through any land customs station; 15 [ Provided further tha t the exports may also be undertaken through the Foreign Post Office at New Delhi ;] (v) that where the importer does not claim exemption from the additional duty of customs leviable 25 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act , he shall be deemed not to have availed the exemption from the said duty for the purpose of calculation of the said additional duty of customs; (vi) that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable 26 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act against the amount debited in the said scrip; (vii) that the benefits under this notification shall not be available to the items listed in Appendix 37B of the Hand Book of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exports; (v) Third Party exports; (vi) Diamond, Gold, Silver, Platinum, other precious metal in any form including plain and studded jewellery and other precious and semi-precious stones; (vii) Ores and concentrates of all types and in all formations. (viii) Cereals of all types; (ix) Sugar of all types and all forms; (x) Crude / petroleum oil and crude / primary and base products of all types and all formulations; (xi) Export of milk and milk products; (xii) Export performance made by one exporter on behalf of other exporter; (xiii) Supplies made to SEZ units; (xiv) Items, export of which requires an export authorisation (except SCOMET); (xv) Export of Meat and Meat Products; (xvi) Exports to Singapore, UAE and Hong Kong, (xvii) SEZ/EOU/EHTP/BTP/FTWZ products exported through DTA units.] 17 [(xviii) Cotton (for the paragraph 3.14.5 of the Foreign Trade Policy ); (xix) 18 [***] (xx) Export which are subject to Minimum Export Price or Export Duty (for the paragraph 3.14.5 of the Foreign Trade Policy ).] Explanation - In this notification,- (i) Capital goods has the same meaning as assigned to it in paragra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s:- and Tondiarpet (TNPM), Chennai 9. Substituted vide Notification No. 4/ 2013 - Customs, dated 14/02/2013 , before it was read as:- Trivandrum and Varanasi . 10. Substituted vide Notification No. 20/2013 - Customs dated 3/04/2013 , before it was read as Kandla, Kolkata . 11. Substituted vide Notification No. 29 / 2013-Customs dated 16/05/2013 , before it was read as, notification No. 30 of 2012 - Central Excise, dated the 9th July, 2012, 12. Substituted vide Notification No. 32 / 2013-Customs dated 13/06/2013 , before it was read as, Volume I of the Foreign Trade Policy . 13. Substituted vide Notification No. 32 / 2013-Customs dated 13/06/2013 , before it was read as, under the scheme . 14. Insertedvide Notification No. 32 / 2013-Customs dated 13/06/2013 15. Inserted vide Notification No. 38/2013-Customs dated 26/07/2013 16. Inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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