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Exempts 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 duty

Customs - 098/2009 - Dated:- 11-9-2009 - NOTIFICATION NO. 98/2009-Cus. Dated : September 11, 2009 G.S.R. 664(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 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 (hereinafter referred to .....

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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 a .....

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nd date(s) and quantity and Free on Board value of the resultant product are endorsed on the said authorisation: Provided that where import takes place before fulfilment of export obligation, the quantity and Free on Board value of the resultant product to be exported are endorsed on the said authorisation; (iii) that in respect of imports made before the discharge of export obligation in full, the importer at the time of clearance of the imported materials executes a bond with such surety or se .....

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iv) that in respect of imports made after the discharge of export obligation in full, 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 been availed, then the importer shall, at the time of clearance of the imported materials furnish a bond to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case m .....

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sferred with the permission of Regional Authority, then the importer shall pay an amount 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 add .....

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sultant 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 Assistant Commissioner of Customs as the case may be, then the imported materials may be cleared without furnishing a bond specified in condition (iv); (vi) that the imports and exports are undertaken through seaports at Bedi (including Rozi .....

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17[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, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi ( .....

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ict Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar)] 3[Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) 4[Veerapandi (Tamil Nadu) 6[Marripalem Village in Taluk of Edlapadu, District Guntur 7[Tondiarpet (TNPM), Chennai and 18[Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, 19[ Tamil Nadu, Melapakkam Village (Arakkonam Taluk, Vellore District), 20[ Hosur (Tamil Nadu), .....

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stoms 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 .....

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ase 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; (ix) that exempt materials shall not be disposed of or utilised in any manner, except for utilisation in discharge of export obligation, before the export obligation under the said authorisation has been discharged in full: Provided further that .....

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and 57/02-CE both dated 14th November, 2002, 71/03-CE dated 9th September, 2003, 56/03-CE dated 25th June, 2003 and 39/01-CE dated 31st July, 2001, for processing under actual user condition after complying the 22[ central excise procedure or the goods and services tax procedure relating to job work, as the case may be; ]; (x) that in relation to the said authorisation issued to a merchant exporter,- (a) the name and address of the supporting manufacturer is specified in the said authorisation a .....

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the said merchant exporter until the export obligation specified in condition (vii) has been discharged in full. 12[2. 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 tran .....

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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 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 m .....

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period of six months as the Commissioner of Customs may allow; Provided that at the time of re-export the materials are identified to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, as the materials which were imported. Explanation - For the purposes of this notification,- (i) "Dutiable goods" means excisable goods which are not exempt from central excise duty and which are not chargeable to 'nil' rate of central .....

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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 man .....

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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 .....

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ntur 7. Substituted vide Notification No. 50/2012-Customs, dated 10/09/2012, before it was read as:- and Tondiarpet (TNPM), Chennai 8. Substituted vide Notification No. 4/ 2013 - Customs, dated 14/02/2013, before it was read as:- Trivandrum and Varanasi . 9. Substituted vide Notification No. 20/2013 - Customs dated 3/04/2013, before it was read as Kandla, Kolkata . 10. Substituted vide Notification No. 24/2013 - Customs dated 18/04/2013, before it was read as, Customs Tariff Act, subject . 11. R .....

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