FTZ/EOU goods - Amendment to certain Notifications - 21/97 - Central Excise - Tariff

Contents

FTZ/EOU goods - Amendment to certain Notifications

Notification No. 21/97-C.E.

Dated 11-4-1997

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

S. No.	Notification No. & Date		Amendment
(1)	(2)		(3)
1.146/89-Central Excises, dated 19th May, 1989				In the said notification, -
			(i) in the opening paragraph, -
			(a) after condition (iv), the following proviso shall be inserted, namely :-
			"Provided that the plain gold or silver jewellery upto 10% of the value of export of the said jewellery during the preceding financial year by the unit may be allowed clearance into the Domestic Tariff Area by the Development Commissioner in consultation with the Commissioner of Customs if the recipient furnishes a freely transferable Special Import Licence for clearance of such items from SEEPZ and agrees to pay the appropriate duty of excise leviable on such clearance from his Exchange Earners Foreign Currency (EEFC) account in free foreign exchange;"; and
			(b) after condition (ix), the following shall be inserted, namely :-
			"(x) the Assistant Commissioner of Customs, may subject to such conditions and limitations as may be imposed by him and subject to the provisions of the Export-Import Policy, permit the clearance of dead-stock or broken stones into the Domestic Tariff Area, upto 5% of the value of import or indigenous stones on payment of the appropriate duty of excise leviable thereon."; and
			(ii) for the Explanation, the following shall be substituted, namely :-
			"Explanation. - For the purposes of this notification, -
			(a) the Santa Cruz Electronics Export Processing Zone shall comprise of the places enclosed by the boundaries as specified in paragraph 3 of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 186/75-Central Excise, dated the 21st August, 1975, as amended from time to time;
			(b) `dead stock' means goods which have not been exported for two years after their manufacture in a unit in the SEEPZ.".
2. 147/89-Central Excises, dated 19th May, 1989			In the said notification, -
			(i) after condition (d), the following proviso shall be inserted, namely :-
			"Provided that the plain gold or silver jewellery upto 10% of the value of export of the said jewellery during the preceding financial year by the unit may be allowed clearance into the Domestic Tariff Area by the Development Commissioner in consultation with the Commissioner of Customs if the recipient furnishes a freely transferable Special Import Licence for clearance of such items
			from the hundred per cent export oriented undertaking and agrees to pay the appropriate duty of excise leviable on such clearance from his Exchange Earners Foreign Currency (EEFC) account in free foreign exchange;";
			(ii) after condition (h), the following shall be inserted, namely :-
			"(i) the Assistant Commissioner of Customs, may subject to such conditions and limitations as may be imposed by him and subject to the provisions of the Export-Import Policy, permit the clearance of dead-stock or broken stones into the Domestic Tariff Area, upto 5% of the value of import or indigenous stones on payment of the appropriate duty of excise leviable thereon."; and
			(iii) in the Explanation, after clause (c), the following shall be inserted, namely :-
			`(d) "dead stock" means goods which have not been exported for two years after their manufacture in the hundred per cent export oriented undertaking.'.
3. 82/92-Central Excises, dated 27th August, 1992			In the said notification, -
			(i) for the words and figures "para 64 or para 65", the words and figures "paragraph 7.15 or 7.17" shall be substituted; and
			(ii) in the Explanation, for clause (i), the following shall be substituted, namely :-
			`(i) "Export and Import Policy" means the Export and Import Policy, 1 April 1997 - 31 March 2002, published by the Government of India under the Ministry of Commerce notification No. 1/1997-2002, dated 31st March, 1997.'.
4. 103/93-Central Excises dated 27th December, 1993			In the said notification, -
			(i) in the opening paragraph, for the words and figures "Export and Import Policy, 1 April, 1992 - 31 March, 1997", the words and figures "Export and Import Policy, 1 April 1997 - 31 March 2002" shall be substituted;
			(ii) after the figures, letters and words "3rd March, 1976" the words "or as the case may be, by the Development Commissioner" shall be inserted; and
			(iii) in the Explanation, for the words and figures "Export and Import Policy, 1 April, 1992 - 31 March, 1997, published vide Public Notice of the Government of India in the Ministry of Commerce No. 1-ITC(PN)/92-97, dated the 31st March 1992", the words and figures "Export and Import Policy, 1 April 1997 - 31 March 2002, published by the Government of India under the Ministry of Commerce notification No. 1/1997-2002, dated 31st March, 1997" shall be substituted.
5.	126/94-Central Excises, dated 2nd September, 1994	In the said notification, in paragraph 3, in the Explanation, for the words and figures "Export and Import Policy, 1 April, 1992 - 31 March, 1997, published vide Public Notice of the Government of India in the Ministry of Commerce No. 1/ITC(PN)/92-97, dated the 31st March 1992", the words and figures "Export and Import Policy, 1 April 1997 - 31 March 2002, published by the Government of India under the Ministry of Commerce notification No. 1/1997-2002, dated 31st March, 1997" shall be substituted.
6.	1/95-Central Excises, dated 4th January, 1995	In the said notification, in paragraph 3, in the Explanation, for the words and figures "Export and Import Policy, 1 April, 1992 - 31 March, 1997, published vide Public Notice of the Government of India in the Ministry of Commerce No. 1/ITC(PN)/92-97, dated the 31st March 1992", the words and figures "Export and Import Policy, 1 April 1997 - 31
		March 2002, published by the Government of India under the Ministry of Commerce notification No. 1/1997-2002, dated 31st March, 1997" shall be substituted;
7.	2/95-Central Excises, dated 4th January, 1995	In the said notification, -
		(i) in the opening paragraph, for the portion beginning with the words "under and in accordance with the provisions of, -" and ending with the words "from so much of the duty of excise leviable thereon", the following shall be substituted, namely :-
			"under and in accordance with the provisions of sub-paragraphs (a), (b), (c), (d) and (f) of paragraph 9.9 or of paragraph 9.20 of the Export and Import Policy, 1 April 1997 - 31 March 2002, from so much of the duty of excise leviable thereon";
		(ii) in third proviso, -
		(a) for the words and figures "Export and Import Policy, 1 April, 1992 - 31 March, 1997", wherever they occur, the words and figures "Export and Import Policy, 1 April 1997 - 31 March 2002" shall be substituted; and
		(b) for the word and figure "paragraph 103", wherever they occur, the word and figures "paragraph 9.10" shall be substituted;
		(iii) in the Explanation, for clause (1), the following shall be substituted, namely :-
		`(1) "Export and Import Policy, 1 April, 1997 - 31 March, 2002" means the Export and Import Policy, 1 April 1997 - 31 March 2002, published by the Government of India under the Ministry of Commerce notification No. 1/1997-2002, dated 31st March, 1997.'; and
		(iv) in the Table, after serial No. 2 and the entries relating thereto, the following shall be inserted, namely :-
		"2A.		Electronic Hardware Units which have opted for sale of one half of the value of their production on an annual basis, in the Domestic market and export the other half of production in value terms, under Para 9.9(f) of the Export and Import Policy	50 per- cent."
8.	8/97-Central Excise, dated 01st March, 1997	In the said notification, for the words and figures "paragraphs 102 and 114 of the Export and Import Policy, 1 April, 1992 - 31 March, 1997", the words and figures "sub-paragraphs (a), (b), (c), (d) and (f) of paragraph 9.9 or of paragraph 9.20 of the Export and Import Policy, 1 April 1997 - 31 March 2002" shall be substituted.