Procedure regarding temporary removal of components/semi finished goods by the EOUs for tests/repairs etc. - Customs - 52/2004

OFFICE OF THE COMMISSIONER OF CUSTOMS C.R. BUILDING : QUEENS ROAD POST BOX NO 5400, BANGALORE-1 PUBLIC NOTICE NO: NO. 52/2004 Dated. 17/06/2004 Sub: Procedure regarding temporary removal of components/semi finished goods by the EOUs for tests/repairs etc. 1. Attention of the Trade is invited to Point No.1 of the Minutes of the EOU Meeting dated 30.03.04 issued vide C.No.VIII/48/37/2004 - Cus Tech dated 05/04/04. 2. The Condition No.4(iii) of Notification No.52/03 - Cus dated 31/3/04 provides as under: (4) The said officer may, subject to such conditions and limitations as may be imposed by him and subject to the provisions of the Export and Import Policy,- i. ------ ii. ------ iii. permit the goods (other then capital goods) or goods partially processed or manufactured or packaged in the unit, to be taken outside the unit without payment of duty for the purpose of test, repairs, replacement, calibration, refining, processing, display, job-work or any other operation necessary for manufacture of final product and to be returned to the unit, thereafter or remove the same without payment of duty under bond for export from job-worker's premises: It is thus noticed that the activities of test, repairs, replacement, calibration etc., have been placed on par with the activity of job work. Therefore there need not be any difference in the procedure prescribed for these activities. Thus the procedure prescribed vide this office Public Notice No.104/2001 dated17.10.01, vide Para 42 B thereof , for job work , will also apply to the other activities mentioned above , viz. test, repairs, replacement, calibration, refining, processing, display. 3. It is further seen that the said Para 42 B specifically provides for blanket permission. The relevant extracts are as under: B PROCEDURE FOR SUB CONTRACTING: The EOU/EHTP units seeking permission for sub contracting should make an application, in triplicate, to the Deputy/Assistant Commissioner of Customs along with the consent letter from the EOU/DTA unit. ----------- .. .. As a simplification measure, it has been decided to grant blanket permission unit wise on annual basis for sending goods for job work. .. 4. It is therefore clarified that the facility of blanket permission which is available in respect of job work in terms of the aforesaid para 42 B of P.N.No.104/01, will also be available for the other activities mentioned in the said condition of the Notification viz. test, repairs, replacement, calibration, refining, processing, display. A specific transaction-wise permission from the Dy./Asst. Commissioner will not be required. Sd/- (P. R. CHANDRASEKHARAN) COMMISSIONER