TMI BlogExempts materials imported into India against an Advance Authorisation issued in terms of paragraph 4.1.3 of the Foreign Trade Policy from the whole of the duty of customs and from the whole of the additional duty, safeguard duty and anti-dumping dutyX X X X Extracts X X X X X X X X Extracts X X X X ..... n the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and 15 [ from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, safeguard duty leviable thereon under Section 8B, and anti-dumping duty leviable thereon under Section 9A ] of the said Customs Tariff Act , subject to the following conditions, namely :- (i) that the said authorisation is produced before the proper officer of customs at the time of clearance for debit; (ii) that the said authorisation bears,- (a) the name and address of the importer and the supporting manufacturer in cases where the authorisation has been issued to a merchant exporter; and (b) the shipping bill number(s) and date(s) and description, quantity and value of exports of the resultant product in cases where import takes place after fulfilment of export obligation; or (c) the description and other specifications where applicable of the imported materials and the description, quantity and value of exports of the resultant product in cases where import takes place before fulfilment of export obligation; (iii) that the materials imported correspond to the description and ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner of Customs as the case may be, then the imported materials may be cleared without furnishing a bond specified in condition (v); (vii) that the imports and exports are undertaken through seaports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, 17 [Dhamra, Dharamtar, 18 [ Dighi, Gopalpur, ] ,] 14 [ Haldia (Haldia Dock Complex of Kolkata Port), Hazira (Surat), ] Kakinada, 9 [Kandla, Kattupalli (Tamil Nadu), Kolkata], 1 [Krishnapatnam 5 [Ennore (Tamil Nadu) and Karaikal (Union territory of Puducherry)]] Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra,Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam and Vadinar or through any of the airports at Ahmedabad, Bangalore, 10 [Bhubaneswar, Calicut, Chennai], Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, 8 [Trivandrum, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2002 has not been availed: Provided that an Advance Intermediate authorization holder shall discharge export obligation by supplying the resultant products to exporter in terms of paragraph 4.1.3 (ii) of the Foreign Trade Policy ; (ix) that the importer produces evidence of discharge of export obligation to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of sixty days of the expiry of period allowed for fulfilment of export obligation, or within such extended period as the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow; (x) that the said authorisation shall not be transferred and the said materials shall not be transferred or sold; Provided that the said materials may be transferred to a job worker for processing subject to complying with the conditions specified in the 16 [ relevant goods and services tax provisions ] permitting transfer of materials for job work; Provided further that, no such transfer for purposes of job work shall be effected to the units located in areas eligible for area based exemptions from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Policy 2009-2014 , published by the Government of India in the Ministry of Commerce and Industry vide notification No.1 /2009-2014, dated the 27th August 2009 as amended from time to time; (iii) Licensing Authority or Regional Authority means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant a licence under the said Act; (iv) Manufacture has the same meaning as assigned to it in paragraph 9.37 of the Foreign Trade Policy ; (v) Materials means- (a) raw materials, components, intermediates, consumables, catalysts and parts which are required for manufacture of resultant product; (b) mandatory spares within a value limit of ten per cent. of the value of the licence which are required to be exported along with the resultant product; (c) fuel required for manufacture of resultant product; (d) packaging materials required for packing of resultant product; (vi) Specified Chartered Accountant means a statutory auditor or a Chartered Accountant who certifies the importer's financial records under the Companies Act, 1956 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 05/2015 - Dated 20-2-2015 before it was read as, Bhubaneswar, Chennai 11. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu 12. Substituted vide Not. 36/2016 - Dated 1-6-2016 , before it was read as, Tamil Nadu and Melapakkam Village (Arakkonam Taluk, Vellore District) 13. Substituted vide Not. 54/2016 - Dated 3-10-2016 , before it was read as, Hosur (Tamil Nadu) and Nattakkam Village (Kottayam Taluk and District) 14. Substituted vide Not. 8/2017 - Dated 23-3-2017 , before it was read as, Haldia (Haldia Dock Complex of Kolkata Port) 15. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. from the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under sections 3 , 8B and 9A 16. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
