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Annexure-III

Central Excise - Started By: - DEEPAK SHARMA - Dated:- 9-3-2016 Last Replied Date:- 14-3-2016 - ABC Manufacturing mobile battery applicable duty @ 2%prior to recent budget inputs of mobile battery was imported by ABC against without payment of duty. As Basic Customs Duty, CVD & SAD was leviable on it. recent budget completely exempted the inputs which use in or in relation to manufacture of mobile battery. now either is require to import the goods or not as there is no duty on import of inpu .....

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repare 4 copy of , as per our import invoice and AC/DC countersigned the same and we deliver that to our CHA and on behalf of goods cleared from Customs @ NIL duty.It is further submitted that, the same raw material is now fully exempted in the recent budget. than is require to us to produce before customs authority at the time of import of Raw material???? as imported goods is exempte. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Rule 5 of Customs (Import of Goods at Concessional Rate .....

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ticulars of the exemption notification applicable on such import and the port of import in respect of a particular consignment or for a period not exceeding one year; and (b) one set, to the Deputy Commissioner of Customs or, as the case may be, Assistant Commissioner of Customs at the port of importation. (2) The manufacturer who intends to avail the benefit of an exemption notification shall submit a continuity bond with such surety or security as deemed appropriate by the Deputy Commissioner .....

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he difference of duty that he is liable to pay. (3) The Deputy Commissioner of Central Excise or, as the case may be, Assistant Commissioner of Central Excise shall forward one copy of information received from the manufacturer to the Deputy Commissioner of Customs or as the case may be, Assistant Commissioner of Customs at the port of importation. (4) On receipt of the copy of the information under clause (b) of sub-rule (1), the Deputy Commissioner of Customs or, as the case may be, Assistant .....

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he importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 vide Condition No. 5 of Notification No. 12/2012- CUS dated 17.3.2012 as amended. Therefore if you follow the procedure under rule 5 it will suffice. This is my view - Reply By surya narayana - The Reply = Dear Mr. Deep am jiwhatever was stated by Shri Govindarajan Ji is correct and need no intervention. However, the requirement to submit the is r .....

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