EOUs/EPZ/SEZ/EHTP/STP Units - Scheme/Provisions Notified - 035/2002 - Central Excise - Tariff

1.

103/93-Central Excise, dated the 27th December, 1993

In the said notification,-

(i) for the words and figures " Export and Import Policy, 1 April, 1997-31 March, 2002,", the words "Export and Import Policy" shall be substituted;

(ii) for the Explanation, the following Explanation shall be substituted;

'Explanation.- For the purposes of this notification, "Export and Import Policy" means Export and Import Policy, 1st April, 2002 - 31st March, 2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated 31st March, 2002, as amended from time to time.'.

2.

126/94- Central Excise, dated the 2nd September, 1994.

In the said notification,-

(a) in paragraph 1,-

(i) clause (e) shall be omitted;

(ii) in condition (5), for the figures "20%", the words "fifteen per cent." shall be substituted;

(iii) for conditions (7) and (8), the following conditions shall be substituted, namely:-

"(7) the manufacturer of the said goods follows the procedures contained in rules 11 and 20 of the Central Excise Rules, 2002;

(8) the user industry of the said goods follows the procedure contained in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, with the modification that a certificate in Form CT-3 annexed to this notification as Annexure-III shall be used by the Central Excise officer in charge of the user industry in place of an application in the Form at Annexure-I provided in the said rules;";

(b) in paragraph 2, -

(i) in clause (b), the words "or to a unit in another zone or a hundred per cent export oriented undertaking" shall be omitted;

(ii) after clause (b), the following clauses shall be inserted, namely:-

"(c) permit the goods manufactured or produced in the unit to be supplied or transferred from a unit in the zone to a unit in another zone, special economic zone, Software Technology Park, Electronics Hardware Technology Park or a hundred per cent export oriented undertaking for the purposes specified in clauses (a) to (c) of paragraph 1.

(d) permit the capital goods to be supplied or transferred from a unit in the zone to a unit in another zone, special economic zone, Software Technology Park, Electronics Hardware Technology Park or a hundred per cent export oriented undertaking the purpose of manufacture and export or for the use within the unit.";

(c) in paragraph 3, for the Explanation, the following Explanation shall be substituted, namely:-

'Explanation.- For the purposes of this notification, "Export and Import Policy" means the Export and Import Policy, 1st April, 2002 - 31st March, 2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated 31st March, 2002, as amended from time to time.';

(d) in paragraph 5, for the word and figures "paragraph 9.10", the word and figures "paragraph 6.9" shall be substituted;

(e) in Annexure-I,

(i) against Sl. No. 2A, under column "Description of Goods", in the entry, for the words "air conditioners", the words "air-conditioning system" shall be substituted;

(ii) against Sl. No. 4, under column "Description of Goods", in the entry, for the words "spares and consumables thereof", the words " computer, laptop, server, spares and consumables thereof" shall be substituted;

(iii) for Sl.No.10 and entries relating thereto, the following Sl. No. and entries shall be substituted, namely:-

" 10. A prototype or a technical sample for each of the existing products for the purpose of product diversification, development or evaluation.".

3.

136/94-Central Excise, dated the 10th November, 1994.

In the said notification,-

in condition (ba),-

(i) for the portion beginning with the words "Export and Import Policy" and ending with the brackets and words "(hereinafter referred to as the Export and Import Policy)", the words "Export and Import Policy" shall be substituted;
(ii) for the figures "20%", the words "fifteen per cent." Shall be substituted;

(iii) after sub-condition (iv), the following Explanation shall be added, namely:-

'Explanation.- For the purposes of this notification "Export and Import Policy" means the Export and Import Policy, 1st April, 2002 - 31st March, 2007, published by the Government of India in the Ministry of Commerce & Industry vide notification No.1/2002-07, dated 31st March, 2002, as amended from time to time.'
(b) for conditions (e) and (f), the following conditions shall be substituted, namely:-

"(e) the manufacturer of the said goods follows the procedure contained in rules 11 and 20 of the Central Excise Rules, 2002;

(f) the undertaking follows the procedure contained in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, with the modification that a certificate in Form CT-3 annexed to this notification as Annexure-III shall be used by the Central Excise officer in charge of the user industry in place of an application in the form at Annexure-I provided in the said Rules".

(c) after condition (i), the following condition shall be inserted, namely:-

" (j) Notwithstanding anything contained in this notification, the Assistant Commissioner of Customs or Central Excise or Deputy Commissioner, of Customs, or Central excise, as the case may be, may permit the goods specified against Item number 4 and Item numbers 14 to 21 of the Annexure-I to be taken out to the fields or farms of contract farmers of the unit for production or in connection therewith; and to bring back the produce to the unit for exports, in accordance with provisions of Export and Import Policy and Handbook of Procedures Volume I and subject to the following conditions:

(i) the unit shall produce an agreement between the unit and contract farmer(s) to the Assistant Commissioner of Customs or Central Excise or Deputy Commissioner of, Customs or Central Excise, as the case may be;

(ii) the fields/ farms of the contract farmers shall be located within the jurisdiction of the same Commissioner of Customs or Central Excise, as the case may be, as that of the unit;

(iii) in case of units, which has been in existence for at least two years and engaged in export of agriculture or horticulture products, supply of inputs and other equipment to the fields/ farms of the contract farmers shall be allowed to the unit on furnishing a bank guarantee equal to the 50 per cent. of the duty forgone on the goods so transferred to the fields or farms of the contract farmers;

(iv) in case of units other than those mentioned in the clause (iii) above, the unit shall be required to furnish a bank guarantee equal to the total duty forgone on the goods so transferred to the fields or farms of contract farmers;

(v) prior to import of the goods, the unit shall apply to the Assistant Commissioner of Customs or Central Excise or Deputy Commissioner of Customs or Central Excise, as the case may be, giving the details, such as, number of contact farmers and location of their farms, measurement of the farms or fields under contact farming, input-output norms of production as fixed by Directorate General of Foreign Trade and their projected requirements and after examination of the such projected requirement, the Assistant Commissioner of Customs or Central Excise or Deputy Commissioner of Customs or Central Excise, as the case may be, would give permission for the import or procurement of the same on annual basis.

(vi) the unit shall be required to have a premise(s) duly bonded under section 58 of the said Customs Act, for storage, of imported or domestically procured inputs and capital equipment and, of final products manufactured or produced therefrom;

(vii) in case of failure of the unit to bring back the agriculture or horticulture produce so produced in the fields/ farms of contract farmers to the unit, as per the norms notified by the Directorate General of Foreign Trade, within the same season or such extended period as may be permitted by the Commissioner of Customs or Central Excise, as the case may be, due to any reason including natural calamity or loss of crop, the unit shall be required to pay the duty equal to the duty forgone on the inputs so taken out to the fields or farms of the contract farmers;

(viii) in respect of equipment specified at Item numbers 14 to 20 and transferred to the fields or farms of the contract farmers, at any point of time as may be decided by the Assistant Commissioner of Customs or Central Excise or Deputy Commissioner of, Customs or Central Excise, as the case may be, the unit shall be required to account for the goods so transferred to the fields or farms of the contact farmers.

(ix) in case of non-accountal of goods so transferred or use of the goods in farms or fields other than those declared to the Assistant Commissioner of Customs or Central Excise or Deputy Commissioner of Customs or Central Excise, as the case may be, the unit shall pay duty forgone on such un-accounted goods along with the interest at the rate of twenty percent. per annum within 10 days of receipt of demand notice, and in case of failure to pay the same, the Assistant Commissioner of, Customs or Central Excise or Deputy Commissioner of, Customs or Central Excise, as the case may be, may en-cash the bank guarantee and disallow the duty free imports/ procurement under the notification;";
(d) In Annexure-I, after Item number 13 and the entries relating thereto, the following Item numbers and entries shall be inserted, namely:-

"14. Filters

15. Dripliers, Driplines and Drip Fittings

16. Micro Sprinklers and Misters

17. Agriculture Sprinklers

18. Fertilizer Tanks

19. Valves

20. Fertilizer Pumps and Chemical Injections

21. Seeds ".

4.

1/95-Central Excise, dated the 4th January, 1995.

In the said notification,-

(a) in paragraph 1,-

(i) for clause (a), the following clause shall be substituted, namely:-

"(a) the manufacture and packaging of articles, or for production or packaging or job work for export of goods or services out of India into hundred percent. export oriented undertaking ( hereinafter referred to as the user industry); or";

(ii) in condition (d), for the figures "20%", the words "fifteen per cent." shall be substituted;

(iii) for conditions (f) and (g), the following conditions shall be substituted, namely:-

"(f) the manufacturer of the said goods follows the procedure contained in rule 11 and 20 of the Central Excise Rules, 2002;

(g) the user industry follows the procedure contained in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, with the modification that a certificate in Form CT-3 annexed to this notification as Annexure-II shall be used by the Central Excise officer in charge of the user industry in place of an application in the Form at Annexure-I provided in the said rules";

(b) in paragraph 2,-

(i) clause (b) shall be omitted;

(ii) after clause (c), the following clauses shall be inserted, namely:-

"(d) permit the goods manufactured, produced or packaged to be supplied or transferred from user-industry to another unit in a free trade zone or special economic zone or a hundred per cent export oriented undertaking or an Electronic Hardware Technology Park (EHTP) or Software Technology Parks(STP) unit, as the case may be, for any of the purposes as specified in clauses (a) to (c) of the first paragraph or for export;

(e) permit the capital goods to be supplied or transferred from user-industry to another unit in the free trade zone or special economic zone or a hundred per cent export oriented undertaking or an Electronic Hardware Technology Park (EHTP) or Software Technology Parks (STP) unit, as the case may be, for use within the unit.";
(c) in paragraph 3, for Explanation, the following Explanation shall be substituted, namely:-

'Explanation.- For the purposes of this notification, "Export and Import Policy" means the Export and Import Policy, 1st April, 2002 - 31st March, 2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated 31st March, 2002, as amended from time to time.';

(d) in paragraph 5, for the word and figures "paragraph 9.10", the word and figures "paragraph 6.9" shall be substituted;

(e) in paragraph 7, for the words, figures and letters, " dated the 10th November, 1994", the following words, figures and letters shall be substituted, namely:-

" dated the 10th November, 1994 or to a service providing undertakings which does not export services out of India";

(f) in Annexure-I,-

(i) against Item number 2A, in the entry, for the words "air conditioners", the words "air-conditioning system" shall be substituted;

(ii) against Item number 4, in the entry, for the words "spares and consumables thereof", the words "computer, laptop, server, spares and consumables thereof" shall be substituted;

(iii) for Item number 10 and the entries relating thereto, the following Item number and entry shall be substituted, namely:-

"10. A prototype or a technical sample for each of the existing products for the purpose of product diversification, development or evaluation" shall be substituted.".

5.

2/95-Central Excise, dated the 4th January, 1995.

In the said notification,-

(a) in paragraph 1, for the words, brackets, letters and figures "sub-paragraphs (a), (b), (c), (d) and (h) of paragraph 9.9 or of paragraph 9.20 of the Export and Import and Policy, 1 April, 1997- 31 March, 2002", the words, brackets, letters and figures, "sub-paragraphs (a), (b), (d) and (h) of paragraph 6.8 of the Export and Import Policy" shall be substituted;

(b) in the third proviso,-

(i) in clause (a), the figures and words "1 April, 1997 - 31 March, 2002" shall be omitted;

(ii) in clause (b), for the words and figures "the total value of such goods being cleared under paragraphs 9.9 and 9.20 of the Export and Import Policy, 1 April,1997 -31 March, 2002", the following words and figures shall be substituted, namely:-

" the total value of such goods being cleared under paragraph 6.8 of the Export and Import Policy";

(iii) in clause (c), for the words and figures "paragraph 9.10 of the Export and Import Policy, 1 April, 1997 - 31 March, 2002", the words and figures "paragraph 6.9 of the Export and Import Policy" shall be substituted;
(c) in the fourth proviso, for the words, figures, brackets and letters "paragraphs 9.9(b) and 9.9(h)", the words, figures, brackets and letters "paragraphs 6.8(b) and 6.8 (h)" shall be substituted;

(d) in the fifth proviso, for the word, figures, brackets and letter "paragraph 9.9(a)", the word, figure, brackets and letter "paragraph 6.8(a)" shall be substituted;

(e) in the Explanation, for clause (1), the following clause shall be substituted, namely:-

'(1) "Export and Import Policy" means the Export and Import Policy, 1st April, 2002 - 31st March, 2007 published by the Government of India in the Ministry of Commerce and Industry notification No.1/2002-07, dated 31st March, 2002, as amended from time to time.'.

6.

10/95-Central Excise, dated the 23rd February, 1995

In the said notification, in paragraph 1,-

(i) in the condition (2A),-

(a) for the portion beginning with the words "Export and Import Policy" and ending with the brackets and words "(hereinafter referred to as the Export and Import Policy)", the words "Export and Import Policy" shall be substituted;

(b) for the figures "20%", the words "fifteen per cent." Shall be substituted;
(ii) after condition (2A), the following Explanation shall be inserted, namely:-

'Explanation.- For the purposes of this notification, "Export and Import Policy" means the Export and Import Policy, 1st April, 2002 - 31st March, 2007, published by the Government of India in the Ministry of Commerce and Industry notification No.1/2002-07, dated 31st March, 2002, as amended from time to time.';

(iii) for conditions (7)and (8), the following conditions shall be substituted, namely:-

"(7) the manufacturer of the said goods follows the procedures contained in rules 11 and 20 of the Central Excise Rules, 2002;

(8) the undertaking follows the procedure contained in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, with the modification that a certificate in Form CT-3 annexed to this notification as Annexure-III shall be used by the Central Excise officer in charge of the user industry in place of an application in the Form at Annexure-I provided in the said rules;".

7.

8/97-Central Excise, dated the 1st March, 1997.

In the said notification, for the portion beginning with the words "in accordance with the provisions" and ending with the figures, letters and words "1st April, 1997-31st March, 2002,", the words, brackets, letters and figures "in accordance with the provisions of sub-paragraphs (a), (b), (d) and (h) of paragraph 6.8 of the Export and Import Policy, 1st April, 2002 - 31st March, 2007," shall be substituted.

8.

20/97-Central Excise, dated the 11th April, 1997.

In the said notification,-

(a) for the portion beginning with the words "in accordance with the provisions" and ending with the figures, letter and words "1st April, 1997-31st March, 2002", the words, figures, brackets and letters "in accordance with the provisions of paragraphs 6.8(c) of the Export and Import Policy, 1st April, 2002 - 31st March, 2007, as amended from time to time," shall be substituted;

(b) in the Table, S. No. 3 and entries relating thereto shall be omitted.

9.

13/98-Central Excise, dated the 2nd June, 1998.

In the said notification, for condition (b), the following condition shall be substituted, namely:-

"(b) the finished products, rejects, waste or scrap and by-product allowed to be sold in India under and in accordance with the provisions of sub-paragraphs (a), (b), (d) and (h) of paragraph 6.8 of the Export and Import Policy, 1st April, 2002 - 31st March, 2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated the 31st March, 2007, as amended from time to time.".

10.

37/2000-Central Excise, dated the 8th May, 2000.

In the said notification,-

(A) in paragraph 1, -

(a) in condition (4), in clause (c), for the figures "20%", the words "fifteen per cent." Shall be substituted;

(b) for conditions (6) and (7), the following conditions shall be substituted, namely:-

"(6) the manufacturer of the said goods follows the procedures contained in rules 11 and 20 of the Central Excise Rules, 2002;

(7) the manufacturer of the said goods follows the procedure contained in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, with the modification that a certificate in Form CT-3 annexed to this notification as Annexure-III shall be used by the Central Excise officer in charge of the user industry in place of an application in the Form at Annexure-I provided in the said rules".

(B) for the 'Note', the following Note shall be substituted, namely:-

"Note:- For the purposes of this notification, "Export and Import Policy" means the Export and Import Policy, 2002-2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2002-07, dated the 31st March, 2007, as amended from time to time,".

11.

52/2000-Central Excise, dated the 19th October, 2000.

In the said notification,-

(A) in Paragraph 1,-

(a) in condition (3), in clause (iii),-

(i) for the letters, brackets, words and figures "NFEP (Net Foreign Exchange Earning as a Percentage of Exports) as provided in paragraph 9.32", the letters, brackets, words and figures "NFE (Net Foreign Exchange Earning) as provided in paragraph 7.4" shall be substituted;

(ii) in sub-clause (a),-

(I) for the expression 'NFEP', wherever it occurs, the expression 'NFE' shall be substituted;

(II) for the figures "24%", the words "fifteen per cent." shall be substituted;

(iii) in sub-clause (b), for the figures "24%", the words "fifteen per cent." shall be substituted;

(b) for condition 5, the following condition shall be substituted, namely:-

"(5) the unit follows the procedure contained in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, with the modification that a certificate in Form CT-3 annexed to this notification as Annexure-III shall be used by the Central Excise officer in charge of the user industry in place of an application in the Form at Annexure-I provided in the said rules".

(c) in condition 6,-

(i) in clause (i), sub-clause (b) shall be omitted;

(ii) in clause (ii), for the first proviso, the following shall be substituted, namely: -

"Provided that in case of export from jobworker's premises, such job worker shall be Central Excise registrant under rule 9 of the Central Excise Rules, 2002";

(iii) after clause (iii), the following clauses shall be added, namely:-

"(iv) permit the said goods or goods manufactured, produced, processed, partially processed or packaged in the said unit to be taken to another unit in the same zone without payment of duty for the purposes of manufacture and export therefrom, subject to maintenance of proper accounts by the both receiving and supplying units.

(v) permit the goods manufactured, produced or packaged in the unit or capital goods produced by the unit to be transferred or supplied to another unit in Export Processing Zone or Special Economic Zone or Electronic Hardware Technology Park or Software Technology Park or hundred per cent. export oriented unit for the purposes of manufacture and export therefrom or for use within the unit.";

(d) in condition (7), in clause (ii), for the words " purity and quantity in weight as that of", the words " quantity in weight as that of contained in" shall be substituted;

(B) in paragraph 2, in Explanation, for the expression "NFEP", the expression "NFE" shall be substituted;

(C) in paragraph 3, in second proviso, for the expression "NFEP", the expression "NFE" shall be substituted;

(D) after paragraph 5, the following paragraph shall be inserted, namely:-

"6. Nothing contained in this notification shall be applicable to a service providing unit which does not export services out of India.";

(E) in the Explanation,-

(i) for clause (a), the following clause shall be substituted, namely:-

'(a) "Export and Import Policy" means the Export and Import Policy, 2002-2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated 31st March, 2002, as amended from time to time,';

(ii) for clause (e), the following clause shall be substituted, namely:-

'(e) "Handbook of Procedures, Volume I" means the Handbook of Procedures, Volume I, 2002-2007, published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No.1/2002-07 dated 31st March, 2002, as amended from time to time,";

12.

28/2001-Central Excise, dated the 16th May, 2001

In the said notification,-

(a) in clauses (a) and (b), for the words and figures "paragraph 7.7" and "paragraph 7.8", wherever they occur, the word and figures "paragraph 4.1.8" and "paragraph 4.1.9" shall respectively be substituted;

(b) in Explanation, for clauses (i) and (ii), the following clauses shall be substituted, namely:-

'(i) "Export and Import Policy" means the Export and Import Policy, 2002-2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/ 2002-07, dated 31st March, 2002, as amended from time to time.

(ii) "Handbook of Procedures" means the Handbook of Procedures Volume I, 2002-2007, published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No.1/2002-07 dated 31st March, 2002, as amended from time to time.".

13.

20/2002-Central Excise, dated the 1st March, 2002.

In the said notification, for the portion beginning with the words 'in accordance with the provisions' and ending with the words, "as amended from time to time,", the following shall be substituted, namely:-

"in accordance with the provisions of sub-paragraphs (a), (b) and (d) of paragraph 6.8 of the Export and Import Policy, 1st April, 2002 - 31st March, 2007 published by Government of India in the Ministry of Commerce and Industry notification No. 1/2002-07, dated the 31st March, 2007, as amended from time to time,".