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Exempts 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 3

Customs - 099/2009 - Dated:- 11-9-2009 - NOTIFICATION NO. 99/2009-Cus. Dated : September 11, 2009 G.S.R. 665 (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 an Advance Authorisation for Annual Requirement (hereinafter referred to as the said Authorization) with actual user condition in .....

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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 an .....

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as the materials used in the export of the resultant product: Provided also that the exporter shall give declaration with regard to the technical characteristics, quality and specifications of materials used in the export of resultant product, in the shipping bill; (iii) that the authorizations issued on the basis of self declaration where Standard Input Output Norms are not fixed, shall also be valid for import of inputs required for the manufacture of export products provided the authorization .....

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importer at the time of clearance of the imported materials executes a bond with such surety or security and in such form and for such sum as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable, but for the exemption contained herein, on the imported materials in respect of which the conditions specified in this notification are not complied with, together with inter .....

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or in the factory of his supporting manufacturer for the manufacture 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 .....

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on 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 undertaken through seaports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, 19[Dhamra, Dharamtar, Dighi,] 16[ Haldia (Haldia Dock Complex of Kolkata Port), Hazira (Surat), ] Kakinada, 11[Kandla, Kattupalli (Tamil Nadu), Kolkata], 3["Krishnapatnam .....

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isakhapatnam] 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 (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (District Ghaziabad), Ludhi .....

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palem Village in Taluk of Edlapadu, District Guntur 9[Tondiarpet (TNPM), Chennai and 13[Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, 14[ Tamil Nadu, Melapakkam Village (Arakkonam Taluk, Vellore District),15[ Hosur (Tamil Nadu), Nattakkam Village (Kottayam Taluk and District), Kalinganagar and Tumb Village (Taluka Umbergaon, District Valsad) ] ]]]]] or through the Land Customs Station at Agartala, Amritsar Rail Cargo, Attari Road, Chan .....

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r 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 .....

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of Customs or Assistant Commissioner of Customs, 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, may allow; (xi) that the exempt materials shall not be disposed of or utilized in any manner except for discharge of export obligation or for replenishment of such materials and the materials so replenished shall not be sold or transferred .....

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10th June,2003, 32/99-CE dated 8th July,1999, 33/99-CE dated 8th July,1999, 8/04-CE dated 21st January, 2004, 20/07-CE dated 25th April,.2007, 56/02-CE dated 14th November, 2002, 57/02-CE 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; (xii) that in relation to the said Authorization issued to a manufacturer exporter or merchant exporter, any bond required to be executed by the importer in terms of this notificatio .....

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or supply of goods to Export Oriented Unit (EOU) or Software Technology Park (STP) or Electronic 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 .....

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fication,- (i) "Dutiable goods" means excisable goods which are not exempt from central excise duty and which are not chargeable to 'nil' rate of central excise duty; (ii) "Foreign Trade Policy" means the Foreign Trade 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 .....

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atory 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 ( 1 of 1956) or the Sales Tax/ Value Added Tax Ac .....

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(51 of 1975) and from the whole of the additional duty, leviable thereon under section 3 of the said Customs Tariff Act" 2. Inserted vide notification no. 90/2010 Cus dated 1-9-2010, 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 &q .....

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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. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012, before it was read as:- and Ennore (Tamil Nadu)" 8. Substituted vide Notification No. 40/2012-CUSTOMS, Dated 14/06/2012, before it was read as:- and Marripalem Village in Taluk of Edlapadu, District Guntur 9. Substituted vide .....

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