Exemption to import of specified goods for use in aquaculture farm and export of acquaculture products produced therefrom - 196/94 - Customs -Tariff

Exemption to import of specified goods for use in aquaculture farm and export of acquaculture products produced therefrom Notification No. 196/94-Cus. Dated 8-12-1994 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 exempts goods specified in the Table below (hereinafter referred to as the goods), when imported into India for use in an aquaculture farm in connection with the operational requirements of such acquaculture farm and for export of aquaculture products produced from such goods (hereinafter referred to as the said purpose) by hundred per cent export oriented undertakings approved by the Board of Approvals for hundred per cent 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 (hereinafter referred to as the Board), from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty, if any leviable thereon under section 3 of the second mentioned Act, subject to the following conditions, namely : - (1) the importer has been granted necessary approval for the import of the goods for the said purpose; (2) the importer, at the time of import of the goods, executes a bond with the Assistant Collector of Customs binding himself to produce a certificate from the Assistant Collector of Central Excise having jurisdiction over his unit certifying the receipt of the goods in the unit and the goods having been entered in the records prescribed for this purpose; (3) the importer uses the goods for the purpose of production of acquaculture products and exports out of India hundred per cent or such other percentage, as may be fixed by the Board, of acquaculture products produced from the goods for a period of 10 years or such extended period as may be specified by the Board; (4) the importer shall maintain a proper account of import, consumption and utilisation of the said goods and of exports made by him, and shall submit such account periodically to the Development Commissioner of the Zone, in such form and in such manner as may be laid down by the Development Commissioner. (5) the importer, at the time of import of the goods, produces to the Assistant Collector of Customs a certificate from the Development Commissioner to the effect that the importer has executed a bond in such form and for such sum binding himself to fulfil the export obligations and conditions as may be specified for this purpose in the Export and Import Policy April 1992 - March 1997, published under the Ministry of Commerce, Public Notice No. 1-ITC (PN)/92-97, dated the 31th March 1992 (hereinafter referred to as the Export and Import Policy); (6) notwithstanding anything contained in this notification the exemption contained herewith shall also apply to those goods which on importation into India are used for the purpose of production of acquaculture products within hundred per cent Export-Oriented undertakings approved by the Board and such products (including rejects, waste and scrap material arising in the course of production) even if not exported out of India, are allowed to sold in India, under and in accordance with the Export and Import Policy, as amended from time to time, and in such quantity and subject to such other limitations and conditions as may be specified in this behalf by the Development Commissioner, on payment of duty of excise leviable on such articles under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) or where such articles (including rejects, waste and scrap material) are not excisable, on payment of duty of customs on imported goods used for the purpose of manufacture of such articles in an amount equal to the duty of customs leviable on such articles as if imported as such; (7) the Collector of Customs may, subject to such conditions as may be prescribed by him, allow a unit to re-export the goods; (8) without prejudice to any other provisions contained in this notification, where it is shown to the satisfaction of the Assistant Collector or Customs that the said unit has been allowed by the Development Commissioner of the Board to clear any of the said goods for being taken to any other place in India in accordance with the Export and Import Policy, as amended from time to time (hereinafter in this notification referred to as the said Export and Import Policy) :- (a) such clearance of capital goods, material handling equipments, office equipments and captive power plants may be allowed on payment of an amount equal to the customs duty leviable on such goods on the depreciated value thereof and at the rate in force on the date of payment of such duty; (b) such clearance of goods (including containers suitable for repeated use) other than those specified in clause (a), may be allowed on payment of customs duty on the value at the time of import and at rates in force on the date of payment of such customs duty; (c) such clearance of used packing materials such as cardboard boxes, polythelene bags of a kind unsuitable for repeated use may be allowed without payment of any customs duty; Provided that the importer shall not be eligible to avail of the exemption applicable to goods falling under heading 98.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), or the exemption available to goods imported under the Export Promotion Capital Goods (EPCG) Scheme in terms of the Export and Import Policy or any other Export Promotion Scheme. Explanation. - The depreciation in respect of goods covered by clause (a) shall be allowed for the period from the date of commencement of commercial production of the unit or where such goods have been imported after such commencement, from the date such goods have come into use for commercial production, upto the date of payment of duty. (9) (i) the Notification No. 188-Customs/93, dated the 27th December, 1993, of the Government of India in the Ministry of Finance, Department of Revenue is hereby rescinded. (ii) Notwithstanding such rescission, anything done or action taken under the notification so rescinded shall be deemed to have been done or taken under the corresponding provisions of this notification. THE TABLE Sl. No. Description of Goods 1. Capital Goods including plant and machinery for packaging, conveyor belts and accessories, spares and consumables including lubricants therefor for spawning Hatchery, Aqua Farm, Processing Plant, Chilling unit (cold storage) and Feed plant. 2. Material handling equipments, namely, fork-lifts, over-head cranes, mobile cranes, crawler cranes, hoists and stackers and spares, consumables including lubricants therefor. 3. Captive power plant including power generating sets as approved by the Board of Approvals and accessories. 4. Tools, Jigs, Gauges, Fixtures, Moulds, Dyes, Instruments and accessories. 5. Cold room apparels. 6. Chemicals for water treatment, Zeolite, Teaseed powder/cake, waste digesters, pesticides, fungicides, veterinary medicines including vaccines. office equipments as permissible for import by 100% EOUs. 8. Feed for prawns/fish and other aquatic animals including Artemia (Brain Shrimp eggs) and other Hatchery feeds. 9. Raw materials for feeds for aquatic animals, namely, meals of fish and other aquatic invertibrates like squid/prawns in liquid, powder or other forms, fish lipid oil, squid oil, veterinary grade premix of vitamins/minerals not suitable for human consumption sea weed powder, kalp Meal, Molasses, yeast, choline chloride, Antioxidants excluding Vitamins, Licithin, Di-clacium Phosphate and Calcium Lactate which are capable of use in other than Veterinary application. 10. Preservatives, pre-mix taste makers, battering materials, special cooking medium, bread crumbs/powder. 11. Packaging materials, all sorts.