TMI BlogExempts materials imported into India, against an Advance Authorisation for Annual Requirement with actual user condition in terms of Paragraph 4.1.10 of the Foreign Trade Policy from the whole of the duty of customs and from the whole of the additional duty, leviable thereon under section 3X X X X Extracts X X X X X X X X Extracts X X X X ..... Paragraph 4.1.10 of the Foreign Trade Policy 17 [ 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 licence is produced before the proper officer of customs at the time of clearance for debit the quantity and value of imports; (ii) that the said authorisation bears,- (a) the name and address of the supporting manufacturer also in such cases where the authorisation has been issued to a merchant exporter; (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, Cost Insurence Freight value and other specifications of the imported materials and the description, quantity and Free on Board value of exports of the resultant product covered under an export product group specified in the Hand Book of Procedures Volume 1, in such cases where import takes place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of dutiable goods and to submit a certificate, from the jurisdictional Central Excise officer or from a specified chartered accountant within six months from the date of clearance of the said materials, that the imported materials have been so used: Provided further 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 ; (vi) that in respect of imports made after the discharge of export obligation in full, and if facility under rule 18 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 (v); (vii) that the imports and exports are u ..... 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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/airport/inland container depot or through any land customs station; (viii) that sourcing of the imported materials from Private Bonded Warehouses set up under paragraph 2.28 of the Foreign Trade Policy would be allowed; (ix) 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 and in respect of which facility under rule 18 or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 has not been availed: Provided that an Advance Intermediate authorization holder shall discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onic Hardware Technology Park (EHTP) or Biotechnology Park (BTP); (c) for supply of capital goods to Export Promotion Capital Good (EPCG) Authorisation holders; (d) for supply of marine freight containers by 100% Export Orients Unit (Domestic freight containers-manufacturers) where said containers are exported out of India within 6 months or such further period as permitted by customs; and (e) for supply to projects funded by UN Agencies. ] (2). Notwithstanding anything contained in the notification, the actual user condition specified in condition numbers (ix) and (xi) shall not be applicable in respect of authorisation issued for import of raw sugar for imports made from 17th February, 2009 till 30th September, 2009 and the export obligation may also be fulfilled by procuring white sugar from any other factory with effect from the 17th February, 2009. 21 [ 3. In a case of default in export obligation, when the duty on goods is paid to regularise the default in terms of Public Notice of the Government of India, Ministry of Commerce and Industry No. 02/2023, dated the 1st April, 2023, the amount of interest to be paid by the importer shall be payable as specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 3. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010, for the words and Krishnapatnam , the words and brackets, Krishnapatnam and Ennore (Tamil Nadu) has been Substituted. 4. In the said notification, in the opening paragraph, in condition (vii), for the words and brackets Waluj (Aurangabad) , the words, brackets and 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. 5. 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. 6. Substituted vide Notification No. 40 /2011 - Customs, Dated 19/05/2011, before it was read as:- and Veerapandi (Tamil Nadu), 7. Substitute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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