Exempts 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) - 102/2009 - Customs -Tariff

Exempts 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) NOTIFICATION NO. 102/2009-Cus. Dated: September 11, 2009 [For further addition of more ports, see notification no. 123/2009 Customs dated 10/11/2009 ] G.S.R. 668 (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 goods specified in the Table annexed hereto, from,- (i) the whole of the duty of 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 29 [ 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 forms only), 89, 93, 97 (except handicrafts), 98; headings 4011 to 4013, 7401 to 7406, 7501 to 7504, 7601 to 7603, 7801, 7802, 7901 to 7903, 8001, 8002 and 8401. ; ] (2) that the goods imported are covered by a valid authorization issued under the Export Promotion Capital Goods (EPCG) Scheme in terms of Chapter 5 of the Foreign Trade Policy permitting import of goods at zero customs duty and the said authorization is produced for debit by the proper officer of customs at the time of clearance: Provided that for import of spare parts specified at Sr.No.4 of the said Table, the validity period of the authorization shall be deemed to be the period permitted for fulfilment of the export obligation in full: 21 [ (2A) that the catalyst for one subsequent charge shall be allowed, under the authorization in which plant, machinery or equipment and catalyst for initial charge have been imported, except in cases where the Regional Authority issues a separate authorization for catalyst for one subsequent charge after the plant, machinery or equipment and catalyst for initial charge have already been imported. ] (3) that the importer is not currently availing any benefits under Technology Upgradation Fund Scheme (TUFS) administered by Ministry of Textiles, Government of India. 13 [Provided that this condition shall not be applicable where the benefit under TUFS has been obtained but exact line of business in TUFS is different from the line of business under EPCG or where benefits availed under TUFS are refunded, with applicable interest, before availing zero duty EPCG Authorization. ] 2 [ (4) that the importer 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 . 14 [ 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 [(5) 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 imported capital goods. A copy of the CEC shall be submitted to the concerned Regional Authority alongwith copy of the bill of entry, within thirty days from the date of import of the Capital Goods. ; ]. [(6)]. that the goods imported shall not be disposed of or transferred by sale or lease or any other manner till export obligation is complete. [(7)] that the importer executes a bond in such form and for such sum and with such surety or security as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs binding himself to comply with all the conditions of this notification as well as to fulfill export obligation on Free On Board (FOB) basis equivalent to six times the duty saved on the goods imported as may be specified on the authorization, or for such higher sum as may be fixed or endorsed by the Licensing Authority or Regional Authority in terms of Para 5.10 of the Handbook of Procedures Vol I , issued under para 2.4 of the Foreign Trade Policy , within a period of six years from the date of issue of Authorization, in the following proportions, namely :- S.No. Period from the date of issue of Authorization Proportion of total export obligation (1) (2) (3) 1. Block of 1 st to 4 th year 50% 2. Block of 5 th to 6th year 50% 13 [Provided that the export obligation shall be 75% of the normal export obligation specified above when fulfilled by export of following green technology products, namely, equipment for solar energy decentralized and grid connected products, bio-mass gassifier, bio-mass or waste boiler, vapour absorption chillers, waste heat boiler, waste heat recovery units, unfired heat recovery steam generators, wind turbine, solar collector and parts thereof, water treatment plants, wind mill and wind mill turbine or engine, other generating sets - wind powered, electrically operated vehicles - motor cars, electrically operated vehicles - lorries and trucks, electrically operated vehicles - motor cycle and mopeds, and solar cells: Provided further that for units located in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura, the export obligation shall be 25% of the normal export obligation specified above: ] 15 [Provided also ]that where a sick unit is notified by the Board for Industrial and Financial Reconstruction (BIFR) or where a rehabilitation scheme is announced by the concerned State Government in respect of sick unit for its revival, the export obligation may be fulfilled within time period allowed by the Licensing Authority or Regional Authority as per the rehabilitation package prepared 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 may be set off against the excess exports made in the said preceding block(s); [(8)]. that if the importer does not claim exemption from the additional duty leviable 29 [ under sub-sections (1), (3) and (5) of section 3 ] of the Customs Tariff Act, 1975 , the additional duty so paid by him shall not be taken for computation of the net duty saved for the purpose of fixation of export obligation provided the Cenvat credit of additional duty paid has not been taken; [(9)] that the importer produces within 30 days from the expiry of each block from the date of issue of authorization or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs may allow, evidence to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs showing the extent of export obligation fulfilled, and where the export obligation of any particular block is not fulfilled in terms of the preceding condition, the importer shall within three months from the expiry of the said block pay duties of customs equal to an amount which bears the same proportion to the duties leviable on the goods, but for the exemption contained herein, which the unfulfilled portion of the export obligation bears to the total export obligation, together with interest at the rate of 15% per annum from the date of clearance of the goods; [(10)]. where the importer fulfills 75% or more of the export obligation as specified in condition (6) (over and above 100% of the average export obligation) within half of the period specified for export obligation as mentioned in condition (6), his balance export obligation shall be condoned and he shall be treated to have fulfilled the entire export obligation; [(11)]. that the capital goods imported, assembled or manufactured are installed in the importer's factory or premises and 30 [ a certificate from the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction over importer s factory or premises, as the case may be, is produced confirming installation and use of capital goods in the importer s factory or premises, within six months from the date of completion of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs referred to in condition (7) 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 : Provided further that in the case of manufacturer exporter and merchant exporter having supporting manufacturer(s) or vendor(s), the capital goods may be installed at the factory or premises of such other person whose name and address are endorsed on the authorization referred to in condition (2) and also on the shipping bills and where the bond for full difference of duty, if necessary, in terms of condition (6) with or without a bank guarantee, as the case may be, is executed by the importer and such other person binding themselves jointly and severally to fulfill the export obligation and all other conditions of this notification and to pay duty with interest at the rate of 15% per annum in case of default : [(12)]. that the imports and exports are undertaken through sea ports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, 31 [Dhamra, Dharamtar, 32 [ Dighi, Gopalpur, ] ,] 28 [ Haldia (Haldia Dock Complex of Kolkata Port), Hazira (Surat), ] Kakinada, 23 [Kandla, Kattupalli (Tamil Nadu), Kolkata], 5 [ Krishnapatnam 11 [ 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, 24 [Bhubaneswar, Calicut, Chennai,] Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, 22 [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, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry, Raipur, Rewari, Rudrapur(Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara, Varanasi, 6 [ Waluj (Aurangabad), Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) ] 7 [ Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) 10 [ Veerapandi (Tamil Nadu) 12 [ Marripalem Village in Taluk of Edlapadu, District Guntur 20 [ Tondiarpet (TNPM), Chennai and 25 [ Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, 26 [ Tamil Nadu, Melapakkam Village (Arakkonam Taluk, Vellore District), 27 [ 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, Changrabandha, Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, 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, by special order or a public notice and subject to such conditions as may be specified by him, permit import and export through any other sea-port, airport, inland container depot or through a land customs station within his jurisdiction. [(13)] notwithstanding anything contained in condition (8) above, where the Licensing Authority or Regional Authority grants extension of block-wise period for any block(s) or overall period of fulfilment of export 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 (6), extension of overall period of export obligation shall not be allowed : 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 2 of the said table shall have effect upto 8 [31st December, 2013]. 33 [ 5. 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 in the said public notice dated the 1st April, 2023. ] Explanation - For the purpose of this notification,- 1. Capital goods has the same meaning as assigned to it in Paragraph 9.12 of the Foreign Trade Policy ; 9 [1A.]. Capital goods has the same meaning as assigned to it in Paragraph 9.12 of the Foriegn Trade Policy:- 2. Export obligation , - (1) means obligation on the importer to export to a place outside India, goods manufactured or capable of being manufactured or services rendered by the use of capital goods imported in terms of this notification. The export obligation shall be over and above the average level of exports achieved by the importer in the preceding three licensing years for the same and similar products within the overall export obligation period including the extended period, if any. Such average shall be the arithmetic mean of export performance in the last 3 years for the same and similar products. Provided that upto 50% of the export obligation may also be fulfilled by export of other good(s) manufactured or service(s) provided by the importer or his group company or managed hotel, which has the EPCG authorization subject to the condition that in such cases, additional export obligation imposed shall be over and above the average exports achieved by the importer or his group company or managed hotel in preceding three years for both the original and the substitute product(s) / 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, 16 [ poultry, sericulture, carpet, coir and jute, ] , the importer 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 importer 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 to Regional Authority and jurisdictional Central Excise Authority : 17 [Provided also that the exports made to such countries as notified by the Director General of Foreign Trade, shall not be counted for fixing average level of exports: ] Provided also that exports against only such shipping bills which mention the EPCG authorization No. and date shall be counted for the discharge of the export obligation; (2) shall be fulfilled through physical exports and the export proceeds shall be realized in freely convertible currency. However the following categories of supplies, shall also be counted towards fulfillment of export obligation: (a) deemed exports, namely: (i) supply of goods against Advance Authorization/Advance Authorization for Annual Requirement/ Duty Free Import Authorization (DFIA); (ii) supply of goods to Export Oriented Units (EOUs) or Software Technology Parks (STPs) or Electronics Hardware Technology Parks (EHTPs) or Bio-Technology Parks (BTPs); (iii) supply of goods to projects financed by multilateral or bilateral agencies or Funds as notified by Department of Economic Affairs (DEA), Ministry of Finance (MOF) under International Competitive Bidding (ICB) in accordance with procedures of those agencies or Funds, where legal agreements provide for tender evaluation without including customs duty; supply and installation of goods and equipments (single responsibility of turnkey contracts) to projects financed by multilateral or bilateral agencies or Funds as notified by DEA, MOF under ICB, in accordance with procedures of those agencies/Funds, where bids may have been invited and evaluated on the basis of Delivery Duty Paid (DDP) prices for goods manufactured abroad; (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 18 [ 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 19 [ 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 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 . 3. 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; 4. Licensing Authority or Regional Authority means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant an authorization under the said Act; 5. Manufacture has the same meaning as defined in clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944) . Table S.No. Description of goods (1) (2) 1. Capital goods for pre-production, production and post production including second hand capital goods. 2. Capital goods in Semi Knocked Down (SKD) / Completely Knocked Down (CKD) conditions to be assembled into capital goods by the importer. 3. Spare parts of CIF value upto 10% of the CIF value of goods specified at Serial Nos.1 and 2 as actually imported and required for maintenance of capital goods so imported, assembled, or manufactured. 4. Spare parts of CIF value upto 10% of the book value of the existing plant and machinery of the authorization holder. F. No.605/58/2009-DBK Rajesh Kumar Agarwal Under Secretary to the Government of India. ------------------------------------------ Notes:- 1. Sustituted vide Notification No. 92/2010-Cus, dated 10-9-2010. before substitution it was read as:- (1) that the goods are imported for export of engineering and electronic products, basic chemicals and pharmaceuticals, apparels and textile, plastics, handicrafts, chemicals and allied products and leather and leather products 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 to 4, 5 (other than handicrafts), 6 to 24, 25 to 27, 31, 40, 43, 44 (other than handicrafts),45, 47 to 49, 68 (other than handicrafts), 69, 70, 71, 81 (metals in primary 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. Sustituted vide Notification No. 92/2010-Cus, dated 10-9-2010. before substitution it was read as:- (4) that the importer 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. Sustituted vide Notification No. 92/2010-Cus, dated 10-9-2010. before substitution it was read as:- that the goods imported shall not be disposed of or transferred by sale or lease or any other manner till export obligation is complete. 4. the condition numbers (5), (6), (7), (8), (9), (10), (11) and (12) shall be renumbered as condition numbers (6), (7), (8), (9), (10), (11), (12) and (13) respectively and before the said conditions as so renumbered, the following condition shall be inserted,:- 5. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010. before substitution it was read as:- Krishnapatnam , 6. Sustituted vide Notification No.123/2009-Cus, dated 10-11-2009. before substitution it was read as:- Waluj (Aurangabad) 7. Sustituted vide Notification No. 93/2010-Cus, dated 14-9-2010. before sustitution it was read as:- Patli (Gurgaon) 8. Substituted vide Notification No. 92/2010-Cus, dated 10-9-2010. before substitution it was read as for 31 st December, 2011 Further Substituted vide Notification No. 42/2012-Customs, Dated 22/06/2012 before it was read as:- 31st December, 2012 9. Re-numbered by Notification No. 92/2010-Cus, dated 10-9-2010. in the Explanation, clause 1 shall be renumbered as clause 1A and before clause 1A as so renumbered, the following clause shall be inserted, namely: - 1. Authorization includes Authorization for Annual Requirement ; . 10. Substituted vide Notification No. 40 /2011 - Customs, Dated 19/05/2011, before it was read as:- and Veerapandi (Tamil Nadu), 11. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012 , before it was read as:- and Ennore (Tamil Nadu) 12. 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 13. Inserted vide Notification No. 42/2012-Customs, Dated 22/06/2012 14. Substituted vide Notification No. 42/2012-Customs, Dated 22/06/2012 before it was read as:- SHIS scrips which are not issued 15. Substituted vide Notification No. 42/2012-Customs, Dated 22/06/2012 before it was read as:- Provided further 16. Substituted vide Notification No. 42/2012-Customs, Dated 22/06/2012 before it was read as:- poultry and sericulture, 17. Substituted vide Notification No. 42/2012-Customs, Dated 22/06/2012 before it was read as:- Provided also that exports made to former USSR, or to such countries as notified by Director General of Foreign Trade as on 31.3.08, shall not be counted for fixing the average level of exports : 18. Substituted vide Notification No. 42/2012-Customs, Dated 22/06/2012 before it was read as:- power projects and refineries not covered in (iv) above under ICB procedure; 19. Substituted vide Notification No. 42/2012-Customs, Dated 22/06/2012 before it was read as:- as opposed to ICB; 20. Substituted vide Notification No. 50/2012-Customs, dated 10/09/2012 , before it was read as:- and Tondiarpet (TNPM), Chennai 21. Inserted vide Notification No. 03/2013-Customs, Dated 13th February, 2013 . 22. Substituted vide Notification No. 4/ 2013 - Customs, dated 14/02/2013 , before it was read as:- Trivandrum and Varanasi . 23. Substituted vide Notification No. 20/2013 - Customs dated 3/04/2013 , before it was read as Kandla, Kolkata . 24. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, Bhubaneswar, Chennai 25. 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 26. Substituted vide Not. 36/2016 - Dated 1-6-2016 , before it was read as, Tamil Nadu and Melapakkam Village (Arakkonam Taluk, Vellore District) 27. Substituted vide Not. 54/2016 - Dated 3-10-2016 , before it was read as, Hosur (Tamil Nadu) and Nattakkam Village (Kottayam Taluk and District) 28. Substituted vide Not. 8/2017 - Dated 23-3-2017 , before it was read as, Haldia (Haldia Dock Complex of Kolkata Port) 29. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 30. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. a certificate from the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise , as the case may be, is produced confirming installation and use of capital goods in the importer's factory or premises, within six months from the date of completion of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow : 31. Substituted vide Notification No. 3/2018, Dated 12-01-2018, before it was read as, Dharamtar 32. Substituted vide NOTIFICATION No. 25/2020-Customs dated 21-05-2020 before it was read as Dighi 33. Inserted vide Notification No. 32/2023-Customs dated 26-04-2023