Imports - Exemption to specified goods when imported by units in EPZ/FTZ/EHTP - Amendment to Notification Nos. 95/93-Cus., 96/93-Cus. and 133/94-Cus. - 86/97 - Customs -Tariff

Imports - Exemption to specified goods when imported by units in EPZ/FTZ/EHTP - Amendment to Notification Nos. 95/93-Cus., 96/93-Cus. and 133/94-Cus. Notification No. 86/97-Cus. Dated 24-11-1997 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, 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. 95/93-Cus., dated the 2nd March, 1993 (i) In condition No. (13) for the words "Commissioner of Customs" the words "Assistant Commissioner of Customs" shall be substituted. (ii) After the condition (15), the following condition shall be added, namely :- "(16) Subject to the satisfaction of the Assistant Commissioner of Customs, duty shall not be leviable in respect of - (i) the said goods used for imparting training to workers, (ii) the said goods or goods manufactured, produced, processed or packaged in the unit, if such goods are destroyed within the said complex; (iii) the scrap or waste material or remnants (arising in the course of such production, manufacture, processing or packaging) if such scrap or waste material or remnants are destroyed within the said complex; (iii) in the Table, - (a) Against serial No. 13 for the word "re-conditioning", the words "re-conditioning or re-engineering" shall be substituted. (b) After serial No. 13 as so amended, the following shall be inserted, namely :- "14. goods re-imported within one year from the date of exportation from the unit due to failure of the foreign buyer to take delivery. 15. Goods imported for repairs, re-conditioning or re-engineering, and export thereof within 3 years of the date of importation". 2. 96/93-Cus., dated the 2nd March, 1993 (i) in condition No. (13), for the words "Commissioner of Customs", the words "Assistant Commissioner of Customs" shall be substituted. (ii) after the condition No. (15), the following condition shall be added, namely :- "(16) Subject to the satisfaction of Assistant Commissioner of Customs, duty shall not be leviable in respect of - (i) the said goods used for imparting training to workers, (ii) the said goods or goods manufactured, produced, processed or packaged in the unit if such goods are destroyed within the unit. (iii) the scrap or waste material or remnants (arising in the course of such production, manufacture, processing or packaging) if such scrap or raw material or remnants are destroyed within the unit". (iii) in the Table - (a) Against serial No. 13, for the words "re-conditioning", the words "re-conditioning or re-engineering" shall be substituted. (b) After serial No. 13 as so amended, the following shall be inserted, namely :- "14. Goods re-imported within one year from the date of exportation from the unit due to failure of the foreign buyer to take delivery. 15. Goods imported for repairs, re-conditioning or re-engineering, and export thereof within 3 years of the date of importation". 3. 133/94-Cus., dated the 2nd June, 1994 In the said notification in Annexure-1, against serial No. 12, for the word "re-conditioning", the words "re-conditioning or re-engineering" shall be substituted.