Amendments to General Exemption Nos. 126, 130, 131, 132, 133, 140D, 127, 188E & 192H - 189/93 - Customs -Tariff

Amendments to General Exemption Nos. 126, 130, 131, 132, 133, 140D, 127, 188E 192H Notification No. 189/93-Cus. Dated 27-12-1993 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 further amended, in the manner specified in the corresponding entry in column (3) of the said Table :- TABLE Sl. No. Notification No. Date Amendments (1) (2) (3) 1. 77-Cus./80, dated the 17th April, 1980 262-Cus./85, dated the 16th August, 1985 263-Cus./85, dated the 16th August, 1985 339-Cus./85, dated the 22nd Novem-ber, 1985. 340-Cus./86, dated 13th June, 1986 170 170-Cus./93, dated the 13th September, 1993 In each of the said notifications, in paragraph 2, in clause (a), for sub-clause (ii) and the proviso thereunder, the following shall respectively be substituted, namely :- "(ii) scrap or waste material arising in the course of production of goods within the zone, if cleared from the zone for use in any other part of India on payment of duty of excise leviable under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) or where such waste and scrap material is not excisable, on payment of customs duty on imported goods used for the purposes of manufacture of goods for export in an amount equal to the customs duty leviable on such waste and scrap material as if imported as such;". 2. 13-Cus./81, dated the 9th February, 1981 In the said notification,- (a) condition (4) shall be omitted; (b) for conditions (6) and (7), the following shall be substituted, namely :- "(6) The importer executes a bond in such form and for such sum and with such authority, as may be prescribed by the Assistant Collector of Customs, binding himself to fulfil the export obligations and conditions stipulated in this notification and in or under 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 31st March, 1992 as amended from time to time (hereinafter in this notification referred to as the said and Export and Import Policy) and to pay on demand an amount equal to the duty leviable on the goods as are not proved to the satisfaction of the Assistant Collector of Customs to have been used in the manufacture of articles for export. (7) 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 purposes of manufacture of articles within hundred per cent export oriented undertakings approved by the said Board of Approvals for Hundred per cent Export-Oriented Undertakings and such articles (including rejects, waste and scrap material arising in the course of manufacture of such articles) even if not exported out of India, are allowed to be sold in India, under and in accordance with the said Import and Export Policy and in such quantity and subject to such other limitations and conditions as may be specified in this behalf by the Director General of Foreign Trade, on payment of duty of excise leviable thereon 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 customs duty on imported goods used for the purposes of manufacture of such articles in an amount equal to the customs duty leviable on such articles as if imported as such."; (c) after paragraph 2, the following paragraph shall be inserted, namely :- Nothing contained in this notification shall apply to "3. goods imported by an acquaculture unit." 3. 95-Cus./93, dated the 2nd March, 1993 96-Cus./93/ dated the 2nd March, 1993 In each of the said notifications, - (a) conditions (4) and (9) shall be omitted; (b) in condition (15), for clause (a), the following shall be substituted, namely:- "(a) goods which on importation into India are used for the manufacture or development of electronics hardware or software within the unit and such hardware or software (including rejects, waste and scrap material arising in the course of manufacture and development of such hardware or software), even if not exported out of India, are allowed to be sold in India, under and in accordance with the Export and Import Policy and in such quantity and subject to such limitations and conditions as may be specified in this behalf by the Committee, on payment of duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) or where such hardware or software (including rejects, waste and scrap material arising in the course of manufacture and development of such hardware or software) are not excisable, on payment of customs duty on imported goods used for the manufacture or development of electronics hardware or software in an amount equal to the customs duty leviable on such articles as if imported as such;"