TMI BlogExempts certain materials required for the manufacture of the final goods from 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 ..... ctions (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 , except to the extent specified in para 2 to this notification, subject to the following conditions, namely:- (i) that the importer has been granted Advance Authorisation for deemed export by the Regional Authority in terms of Paragraph 4.1.3 (iii) of the Foreign Trade Policy permitting import of the said materials (hereinafter referred to as the said authorisation); (ii) that the said authorisation is produced before the proper officer of customs at the time of clearance for debit; (iii) that the said authorisation contains endorsements specifying, inter alia,- (a) the description, quantity and value of materials allowed to be imported under the said authorisation; and (b) the description and quantity of final goods to be manufactured out of, or with, the imported materials; (iv) that in respect of imports made before the discharge of export obligation, the importer at the time of clearance of the imported materials executes a bond with such surety or security, in such form and for such ..... 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Kolkata Port), Hazira (Surat), ] Kakinada, 9 [Kandla, Kattupalli (Tamil Nadu), Kolkata], 1 [Krishnapatnam 5 [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, 10 [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 (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad, Nagpur, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred or sold : Provided that the said materials may be transferred to a job worker for processing subject to complying with the conditions specified in the 16 [ relevant goods and services tax provisions ] permitting transfer of materials for job work: Provided further that no such transfer for purposes of job work shall be effected to the units located in areas eligible for area based exemptions from the levy of excise duty in terms of notification Nos. 49/03-CE and 50/03-CE both dated 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 9 th September,2003 , 56/03-CE dated 25th June,2003 and 39/01-CE dated 31st July, 2001 ; (xi) that components and parts, required for manufacture of final goods which are wholly exempted from payment of excise duty when removed from the factory of production, may be taken directly from the port of import to the project site as per the procedures and limitations, if any, laid down by the Board in this regard subject to the condition that d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods made to projects financed by multilateral or bilateral Agencies or funds as notified by the Government of India in the Ministry of Finance (Department of Economic Affairs) under the International Competitive Bidding in accordance with the procedures of those Agencies or funds where the agreement provides for tender evaluation without including the duties of customs; (e) supply and installation of goods and equipment (single responsibility of turnkey contracts) to projects financed by multilateral or bilateral agencies or funds as notified by the Government of India in the Ministry of Finance (Department of Economic Affairs) under international competitive bidding in accordance with the procedures of those agencies or funds, where the bids have been invited and evaluated on the basis of Delivered Duty Paid (DDP) prices for the goods manufactured abroad; (f) supply of capital goods either in assembled or unassembled or disassembled condition including plant, machinery, accessories, tools, dies and such other goods used for installation purposes till the stage of commercial production and spares to the extent of ten per cent. of the Free on Rail value of such capital goods f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntant who certifies the importer's financial records under the Companies Act, 1956 (1 of 1956) or the Income Tax Act, 1961 (43 of 1961) or the Sales Tax or the Value Added Tax laws of the State Government. [F.No.605/58/2009-DBK] Sd/- Rajesh Kumar Agarwal Under Secretary to the Government of India ------------------------------------ Notes:- [For further addition of more ports, see notification no. 123/2009 Customs dated 10/11/2009 ] 1. For the words and Krishnapatnam , the words and brackets , Krishnapatnam and Ennore (Tamil Nadu) has been substituted vide Notification No. 93/2010-Cus, dated 14-9-2010. 2. Substituted vide Notification No. 123/2009-Cus, dated 10-11-2009, before substitution it was read as, Waluj (Aurangabad) 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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