Imports for use in manufacture of export goods by 100% EOUs - Amendments to Notification Nos. 277/90-Cus., 138/91-Cus., 140/91-Cus., 95/93-Cus., 96/93-Cus., 126/94-Cus., 133/94-Cus., 196/94-Cus. and 53/97-Cus. - 12/98 - Customs -Tariff

Imports for use in manufacture of export goods by 100% EOUs - Amendments to Notification Nos. 277/90-Cus., 138/91-Cus., 140/91-Cus., 95/93-Cus., 96/93-Cus., 126/94-Cus., 133/94-Cus., 196/94-Cus. and 53/97-Cus. Notification No. 12/98-Cus. Dated 27-4-1998 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 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. and date Amendment (1) (2) (3) 1. 277/90-Customs, dated the 12th December, 1990. In the said notification, in paragraph 2, in Explanation, for clause (b), the following clause shall be substituted, namely :- "(b) hundred percent export oriented undertaking" means an undertaking which has been approved as such by the Board of Approvals or the Development Commissioner concerned as the case may be". 2. Notification No. 126/94-Customs, dated the 3rd June, 1994. In the said notification, in the opening paragraph for the words, letters, brackets and figures "by hundred percent export oriented undertakings approved by the Board of Approvals for hundred percent Export Oriented Undertakings, appointed by the notification of the Government of India in the former Ministry of Industry and Civil Supplies, (Department of Industrial Development) No. S.O. 163 (E)/RLIU/10(2)76, dated the 3rd March, 1976," the following words, letters, brackets and figures shall be substituted, namely :- "By hundred percent export oriented undertakings approved by the Board of Approval for hundred percent export oriented undertakings, appointed by the notification of the Govenment of India in the former Ministry of Industry and Civil Supplies, (Department of Industrial Development) No. S.O. 163(E)/RLIU/ 10(2)76, dated the 3rd March, 1976 or the Development Commissioner concerned, as the case may be." 3. Notification No. 196/94-Customs, dated the 9th December, 1994. In the said notification, in the opening paragraph, for the words, brackets, letters and figures "by hundred per cent export oriented undertakings approved by the Board of Approvals for hundred percent Export Oriented Undertakings, appointed by the notification of Government of India in the former Ministry of Industry and Civil Supplies, (Department of Industrial Development) No. S.O. 163(E)/RLIU/ 10(2)76, dated the 3rd March, 1976, the following words, brackets, letters and figures shall be substituted, namely :- "By hundred percent Export Oriented Units approved by the Board of Approvals for hundred percent Export Oriented Undertakings, appointed by the notification of Government of India in the former Ministry of Industry and Civil Supplies, (Department of Industrial Development) No. S.O. 163(E)/RLIU/ 10(2)76, dated the 3rd March, 1976 or the Development Commissioner concerned as the case may be". 4. Notification No. 53/97-Customs, dated the 3rd June, 1997. (a) In the said notification, in the opening paragraph, for the words "by hundred percent Export Oriented Units approved by the Board of Approvals for hundred per cent Export Oriented Units appointed by the notification of the Government of India in the Ministry of Industry, Department of Industrial Policy and Promotion this purpose", the following words shall be substituted :- "by hundred percent Export Oriented Units approved by the Board of Approvals for hundred percent Export Oriented Units, appointed by the notification of Government of India in the Ministry of Industry, Department of Industrial Policy and Promotion or the Development Commissioner concerned as the case may be, for this purpose"; (b) in opening paragraph, for condition number (8), the following condition shall be substituted, namely :- "(8) The Assistant Commissioner of Customs may permit - (i) the goods imported into India or goods partially processed or manufactured or packaged therefrom to be taken outside the hundred percent Export Oriented Unit concerned temporarily without payment of duty for the purposes of test, repairs, refining, processing, display, job work or any other operation necessary for manufacture of final product and return to the same unit subject to such conditions and limitations as may be specified by him in this behalf. (ii) to remove moulds, jigs, tools, fixtures, tackles, instruments, hangers and patterns and drawings to the premises of sub-contractors subject to the condition that these goods shall be brought back to the bonded premises of Export Oriented Units on completion of the job work, within a stipulated period"; (c) after paragraph 3 and the Explanation, the following paragraph shall be inserted, namely :- "(3A) The Assistant Commissioner of Customs may permit to use computer system for training purpose (including commercial training) subject to the condition that no computer terminal shall be installed outside the bonded premises for the purpose". 5. Notification No. 133/94-Customs, dated the 22nd June, 1994. In the said notification, - (a) in condition (6) after clause (iii), the following clause shall be inserted, namely :- "(iv) permit to remove moulds, jigs, tools, fixtures, tackles, instruments, hangers and patterns and drawings to the premises of sub-contractors subject to the condition that these goods shall be brought back to the bonded premises of Export Oriented Unit in the Export Processing Zone and completion of the job work, within a stipulated period"; (b) in condition (7) for clause (i), the follo-wing clause shall be substituted, namely :- (c) in Annexure-I, for serial number 14 and the entries relating thereto, the following serial number and entries shall be substituted, namely :- Sl. No. Description of goods "14. Goods imported for repairs, reconditioning, testing calibration, quality improvement, upgradation of technology and re-engineering activities and export thereof within three years of the date of importation." 6. Notification No. 95/93-Customs, dated the 3rd March, 1993. In the said notification, - (a) in opening paragraph, after condition (11), the following con- dition shall be inserted, namely :- "(11A) The Assistant Commissioner of Customs may permit to remove moulds, jigs, tools, fixtures, tackles, instruments, hangers and patterns and drawings to the premises of sub-contractors subject to the condition that these goods shall be brought back to the bonded premises of Export Oriented Unit in the Electronics Hardware Technology Park complex on completion of the job work, within a stipulated period."; (b) in the Table, for serial number 15 and the entries relating thereto, the following serial number and entries shall be substituted, namely :- Sl. No. Description of goods "15. Goods imported for repairs, recon- ditioning, testing calibration, quality improvement, upgradation of technology and re-engineering activities and export thereof within three years of the date of importation."; 7. Notification No. 96/93-Customs, dated the 2nd March, 1993. (a) In the said notification, - after condition (11) the following condition shall be inserted, namely :- "(11A) the Assistant Commissioner of Customs may permit to remove moulds, jigs, tools, fixtures, tackles, instruments, hangers and patterns and drawings to the premises of sub-contractors subject to the condition that these goods shall be brought back to the bonded premises of Electronics Hardware Technology Park unit on completion of the job work, within a stipulated period."; (b) in the Table for serial number 15 and the entries relating thereto, the following serial number and entries shall be substituted, namely :- Sl. No. Description of goods "15. Goods imported for repairs, reconditioning, testing calibration, quality improvement, upgradation of technology and re-engineering activities and export thereof within three years of the date of importation."; 8. Notification No. 138/91-Customs, dated the 22nd October, 1991 (a) In the said notification, - In the opening paragraph, after condition (14), the following condition shall be inserted, namely :- "(15) the Assistant Commissioner of Customs may permit use of computer system for training purpose (including commercial training) subject to the condi- tion that the unit had achieved prescribed Net foreign exchange earnings as percentage of exports and that no computer terminal shall be installed outside the bonded premises for the purpose." 9. Notification No. 140/91-Customs, dated the 22nd October, 1991. In the said notification, in opening paragraph, after condition (13) the following condition shall be inserted, namely :- "(14) The Assistant Commissioner of Customs may permit use of computer system for training purpose (including commercial training) subject to the condition that the unit had achieved prescribed Net foreign exchange earning as percentage of exports and that no computer terminal shall be installed outside the bonded premises for the purpose."