TMI BlogExempts materials imported into India against a Duty Free Import Authorisation issued in terms of paragraph 4.2.1 and 4.2.2 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 ..... duty of Customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and 21 [ 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 13 [Customs Tariff Act, except to the extent specified in paragraph 2 or 2A of this notification, as the case may be, subject] to the following conditions namely :- (i) that the description, value and quantity of materials imported are covered by the said authorisation and the said authorisation is produced before the proper officer of customs at the time of clearance for debit: Provided that in respect of resultant product specified in paragraph 4.32.3 of the Hand Book of Procedures (Vol. I) of the Foreign Trade Policy , the materials permitted in the said authorisation or a duty free import authorisation for intermediate supply, as the case may be, shall be of the same quality, technical characteristics and specifications as the materials used in the said resultant product: Provided further that in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt equal to the additional duty of customs leviable on the materials so imported or transferred, but for the exemption contained herein, together with interest at the rate of fifteen per cent. per annum from the date of clearance of the said materials: Provided further that no such amount shall be payable in respect of Authorizations issued from 1.5.2006 to 31.3.2007: Provided also that if the importer pays additional duty of customs leviable on the imported materials but for the exemption contained herein, then the imported materials may be cleared without furnishing a bond specified in this condition and the additional duty of customs so paid shall be eligible for availing CENVAT Credit under the CENVAT Credit Rules, 2004 ; (v) that in respect of imports made after the discharge of export obligation in full, and if facility under rule 18 (rebate of duty paid on materials used in the manufacture of resultant product) or sub-rule 2 of rule 19 of the Central Excise Rules, 2002 or CENVAT credit under CENVAT Credit Rules, 2004 has not been availed and the importer furnishes proof to this effect to the satisfaction of the Deputy Commissioner of Customs or the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaon, District Valsad) ]] ]]]] or through the Land Customs Station at Agartala, Amritsar Rail Cargo, Attari Road, Changrabandha, Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005) : Provided that the Commissioner of Customs may with in 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 or airport or inland container depot or through any land customs station; (vii) that the export obligation as specified in the said authorization (both in value and quantity terms) is discharged within the period specified in the said authorization or within such extended period as may be granted by the Regional Authority by exporting resultant products, manufactured in India which are specified in the said authorization: Provided that an Advance Intermediate authorization holder shall discharge export obligation by supplying the resultant products to the exporter in terms of par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The exemption from safeguard duty and anti-dumping duty shall not be available in case materials are imported against an authorisation made transferable by theRegionalAuthority. 14 [2A. With effect from 17th September 2013, the exemption from safeguard duty and anti-dumping duty shall not be available in case materials are imported against an authorisation that has been made transferable on or after the 18th April, 2013 by the Regional Authority.] 15 [2AB]. In case the imported materials are transferred with the permission of Regional Authority, the importer shall pay an amount equal to the safeguard duty and anti-dumping duty leviable on the material so imported and transferred, but for the exemption contained in paragraph 1 above, together with interest at the rate of fifteen per cent. per annum from the date of clearance on import of the said materials.] 16 [2AC. With effect from 17th September 2013, in case the imported materials are transferred with the permission of Regional Authority, and where such permission is granted on or after the 18th April, 2013, the importer shall pay an amount equal to the safeguard duty and anti-dumping duty leviable on the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government of India ----------------------------------- Notes:- [For further addition of more ports, see notification no. 123/2009 Customs dated 10/11/2009 ] 1. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010, before substitution it was read as, and Krishnapatnam , 2. In the said notification, in the opening paragraph, in condition (vi) for the words and brackets Waluj (Aurangabad) , the words, brackets Waluj (Aurangabad) , Talegoan(District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) and Patli (Gurgaon) , has been substituted vide Notification No. 123/2009-Cus, dated 10-11-2009. 3. For the words and brackets and Patli (Gurgaon) the words and brackets , Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) , has been substituted vide Notification No. 93/2010-Cus, dated 14-9-2010. 4. Substituted vide Notification No. 40 /2011 - Customs, Dated 19/05/2011, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19. Substituted vide Not. 36/2016 - Dated 1-6-2016 , before it was read as, Tamil Nadu and Melapakkam Village (Arakkonam Taluk, Vellore District) 20. Substituted vide Not. 54/2016 - Dated 3-10-2016 , before it was read as, Hosur (Tamil Nadu) and Nattakkam Village (Kottayam Taluk and District) 21. Substituted vide Not. 8/2017 - Dated 23-3-2017 , before it was read as, Haldia (Haldia Dock Complex of Kolkata Port) 21. 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 22. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. central excise procedure relating to job work 23. Substituted vide Notification No. 3/2018, Dated 12-01-2018, before it was read as, Dharamtar 24. Substituted vide N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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