TMI BlogExempts goods imported for export of engineering and electronic products, basic chemicals and pharmaceuticals, apparels and textiles, plastics, handicrafts, chemicals and allied products and leather and leather products - Export Promotion Capital Goods (EPCG) Scheme) - Common Service providerX X X X Extracts X X X X X X X X Extracts X X X X ..... f customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , and (ii) the whole of the additional duty leviable thereon 28 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act , when specifically claimed by the importer. 2. The exemption under this notification shall be subject to the following conditions, namely :- 1 [(1) that the goods are imported for export of engineering and electronic products, basic chemicals and pharmaceuticals, apparels and textiles, plastics, handicrafts, chemicals and allied products, leather and leather products, paper and paperboard and articles thereof, ceramic products, refractories, glass and glassware, rubber and articles thereof, plywood and allied products, marine products, sports goods and toys and are other than those required for export of products covered under following chapters or headings of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , namely:- Chapters 1, 2, 4, 5 (except handicrafts), 6 to 24, 25 to 27, 31, 43, 44 (except plywood and allied products), 45, 47, 68 (except handicrafts), 71,81 (metals in primary and intermediate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y EPCG Authorization ] . 2 [( 5) that the Common Service provider or any of the specific users is not issued, in the year of issuance of zero duty EPCG authorization, the duty credit scrips under SHIS scheme under para 3.16 of the Foreign Trade Policy. 13 [ Provided that this condition shall not be applicable where already availed SHIS benefit that is unutilized is surrendered or where benefits availed under SHIS that is utilized is refunded, with applicable interest, before availing zero duty EPCG authorization. SHIS scrips which are surrendered or benefit refunded or not issued ] in a particular year for the reason that zero duty EPCG authorization has been issued in that year shall not be issued in future years also .] 3 [(6) that the authorization for annual requirement shall indicate export product to be exported under the authorization. The authorization holder shall submit a Nexus Certificate from an independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I ) notified under the Foreign Trade Policy, certifying nexus of imported capital goods with the export product, to the Customs authorities at the time of clearance of imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared by the operating agency and approved by BIFR or rehabilitation department of State Government. In cases where the time period is not specified in the rehabilitation package, the export obligation may be fulfilled within the time period allowed by the Licensing Authority or Regional Authority which shall not exceed twelve years. Provided also that spares (including refurbished/reconditioned spares), moulds, dies, jigs, fixtures, tools, refractory for initial lining and catalyst for initial charge, for the existing plant and machinery (imported earlier, under EPCG or otherwise), shall be allowed to be imported under the EPCG scheme subject to an export obligation equivalent to 50% of the normal export obligation prescribed above, to be fulfilled in 6 years reckoned from the date of issue of the Authorization, subject to the condition that the CIF value of import of the above spares etc. will be limited to 10% of the CIF value of the plant and machinery imported under the EPCG authorization or 10% of the book value of the plant and machinery imported earlier otherwise than under EPCG Scheme, as the case may be. Provided also that export obligation of a particular block ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Customs or Assistant Commissioner of Customs referred to in condition (8) above, as the case may be, may allow ] Provided that in case of import of spares, the installation certificate shall be produced within three years from the date of import : Provided further that if the importer is not registered with central excise, he may produce the said certificate of installation and usage issued by an independent Chartered Engineer : (13) that the imports and exports are undertaken through sea ports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, 30 [Dhamra, Dharamtar, 31 [ Dighi, Gopalpur, ] ,] 27 [ Haldia (Haldia Dock Complex of Kolkata Port), Hazira (Surat),] Kakinada, 22 [Kandla, Kattupalli (Tamil Nadu), Kolkata], 6 [ Krishnapatnam 10 [ 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, 23 [Bhubaneswar, Calicut, Chennai,] Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort obligation upto a period of two years or regularization of shortfall in export obligation, not exceeding five percent of such export obligation, the said block-wise period or overall period of export obligation shall be extended or condoned by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be : Provided that in respect of sick units referred to in the first proviso to condition (7) extension of overall period of export obligation shall not be allowed : Provided further that the Export Obligation period shall not be extended beyond 12 years including the original Export Obligation period of 6 years. 3. Where the goods specified in the said Table are found defective or unfit for use, the said goods may be re-exported back to the foreign supplier within three years from the date of payment of duty on the importation thereof: Provided that at the time of re-export, the goods are identified to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, to be the same as the goods which were imported. 4. This notification, for import of goods specified at Serial Nos.1 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute product(s) or service(s) : Provided further that in case of export of goods relating to handicraft, handlooms, cottage, tiny sector, agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, 15 [ poultry, sericulture, carpet, coir and jute, ] the Common Service provider or the specific user shall not be required to maintain the average level of exports : Provided further that in case of export of goods relating to aquaculture(including fisheries), the Common Service provider or the specific user shall not be required to maintain the average level of exports subject to the condition that EPCG authorization has been obtained for goods other than fishing trawlers, boats, ships and other similar items. Provided also that the goods, excepting tools, imported under this notification by the aforesaid sectors, shall not be allowed to be transferred for a period of five years from the date of imports even in cases where export obligation has been fulfilled. Transfer of capital goods would, however, be permitted within the group companies, after fulfillment of export obligation but before five years from the date of imports, under intimation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad; (iv) supply of goods to any project or purpose in respect of which the Ministry of Finance, by a notification, permits import of such goods at zero customs duty and the supply is made under ICB procedure; (v) supply of goods to 17 [ mega power projects as provided in sub-clause (ii) of clause (f) of para 8.2 of Foreign Trade Policy; ] (vi) Supply of goods to nuclear power projects through competitive bidding 18 [ as provided in clause (j) of para 8.2 of Foreign Trade Policy; ] (b) Supply of ITA-1 items to Domestic Tariff Area, provided realization is in free foreign exchange; (c) Royalty payments received in freely convertible currency and foreign exchange received for Research and Development (R D) services; and (d) Payments received in rupee terms for port handling services in terms of chapter 9 of the Foreign Trade Policy . 4. Foreign Trade Policy means the Foreign Trade Policy 2009-2014 published in the gazette of India, Part II, Section 3, Sub-section (ii) vide notification of the Government of India in the Ministry of Commerce and Industry, No.1/2009-2014 dated the 27 th August, 2009 as amended from time to time; 5. Licensing Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imary and intermediate forms only),89, 93, 97(other than handicrafts), 98; headings 7201 to 7212, 7218 to 7220, 7224 to 7226, 7401 to 7406, 7501 to 7504, 7601 to 7603, 7801 to 7802, 7901 to 7903, 8001 to 8002 and 8401. 2. Substituted vide notification no. 92/2010 Cus dated 10-9-2010 , before it was read as, (5) that the Common Service provider or any of the specific users does not avail, in the year of import of the goods, the benefit of Status Holder Incentive Scheme under Para 3.16 of the Foreign Trade Policy . 3. Existing Conditions no. 6 to 13 renumbered as 7 to 14 and new condition number 6 inserted vide notification no. 92/2010 Cus dated 10-9-2010 4. Substituted vide notification no. 92/2010 Cus dated 10-9-2010 , before it was read as, 31st December, 2011 Further Substituted vide Notification No. 42/2012-Customs, Dated 22/06/2012 , before it was read as:- 31st December, 2012 5. Clause 1 in the explanation renumbered as 1A new clause 1 inserted vide notification no. 92/2010 Cus dated 10-9-2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19. Substituted vide Notification No. 50/2012-Customs, dated 10/09/2012 , before it was read as:- and Tondiarpet (TNPM), Chennai 20. Inserted vide Notification No. 03/2013-Customs, Dated 13th February, 2013 . 21. Substituted vide Notification No. 4/ 2013 - Customs, dated 14/02/2013 , before it was read as:- Trivandrum and Varanasi . 22. Substituted vide Notification No. 20/2013 - Customs dated 3/04/2013 , before it was read as Kandla, Kolkata . 23. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, Bhubaneswar, Chennai 24. 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 25. Substituted vide Not. 36/2016 - Dated 1-6-2016 , before it was read as, Tamil Nadu and Melapakkam Village (Arakkonam Taluk, Vellore District) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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