Exemption to materials imported against Special Value Based Advance Licence - 104/93 - Customs -Tariff

Exemption to materials imported against Special Value Based Advance Licence Notification No. 104/93-Cus. Dated 16-3-1993 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 exempts materials imported into India, against Special Value Based Advance Licence (hereinafter referred to as the said licence) issued 1 [ on or before 30th April, 1995 ] in terms of Government of India, Ministry of Com merce, Notification No. 39(N-7)/92-97, dated the 27th August, 1992 issued under paragraph 3 of the 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. l-ITC(PN) 92-97, dated the 31st March, 1992, as amended from time to time, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon 8 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, subject to the following conditions, namely :- (i) that the materials imported are covered by a Value Based Duty Exemption Entitlement Certificate (hereinafter referred to as the said certificate), issued by the Licensing Authority in the form specified in the Schedule annexed to this notification; (ii) that the importer, at the time of clearance of the imported materials - (a) produces proof of having executed a bond or a legal undertaking before the Licensing Authority for complying with the conditions of this notification; and (b) makes a declaration before the 2 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] that he shall pay on demand an amount equal to the duty leviable but for the exemption, on the imported materials in respect of which the conditions specified in this notification have not been complied with; (c) the said licence and the said certificate for debit by the proper officer of customs. (iii) that the imports and exports are undertaken from sea ports at Bombay, Calcutta, Cochin, Kandla, Mangalore, Marmgoa, Madras, Nhava Sheva, Paradeep, Tuticorin and Vishakhapatnam, or through any of the airports at Ahmedabad, Bangalore, Bombay, Calcutta, Delhi, Jaipur, Varanasi, Srinagar, Trivandrum, Hyderabad and Madras or through any of the inland container depots at Ban galore, Coimbatore, Delhi, New Gauhati Goods Shed, Moradabad, Ludhiana and Hyderabad : Provided that the Collector of Customs may by special order and subject to such conditions as may be specified by him, permit imports and exports from any other sea port, airport, land customs station or inland container depot; (iv) that the export obligation is discharged, within the period specified in the said certificate or within such extended period as may be granted by the Licensing Authority, by exporting goods manufac tured in India in respect of which - (a) input stage credit has not been obtained under rule 56A or 57A of the Central Excise Rules, 1944 (hereinafter referred to as the said rules); 3 [ (b) facility, under rule 191A or rule 191B, as in force immediately before the 1st October, 1994, or rule 12(1)(b) or rule 13(1)(b) of the said rules, has not been availed; and ]. (c) drawback has not been claimed either under section 74 of the Customs Act, 1962 or under the Customs and Central Excise Duties Drawback Rules, 1971; (v) exempt materials shall be utilised only for discharge of export obligation and no part thereof shall be disposed of in any other manner. 7 [2. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12 th August, 2013. ] Explanation . - In this notification, - (i) Licensing Authority means the Director General of Foreign Trade appointed under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant a licence under the said Act; (ii) materials means - (a) fabrics to be actually used in the manufacture of garments to be exported as specified in Part E, under the heading II EXPORT , of the said certificate; and (b) Trimmings and embellishments, not exceeding 25% of the value of fabrics actually imported, namely :- 1. Buckles, hooks and bars. 2. Collar stays, Collar patties, butterfly, shoulder pads and other garment stays including plastic stays. 3. Paper patterns/plastic patterns. 4. Polyester button blanks, polyester buttons, pearl buttons, plastic buttons, chalk buttons, horn buttons, metal but tons. 5. Labels including woven, printed stickers, stone stickers, self-adhesive metal labels, rubberised labels and woven tapes. 6. Studs. 7. Tags, Tag guns, tag gun needles. 8. Vapoprint transfer papers. 9. Thermoplastic transfer papers. 10. Fusible embroidery motifs or prints. 11. Elastic cloth in running length. 12. Laces. 13. Lining and interlining materials. 14. Sewing thread including all types of embroidery threads. 15. Elastic tape and webbing (including heat resisting rubber tape) and book tapes. 16. Polywadding. 17. Buttons. 18. All types of fasteners including snap fasteners and press fasteners. 19. Zip fasteners (slide fasteners). 20. Badges including embroidered badges. 21. Elastic bands. 22. Stones, sequins and beads required for embroidery. 23. Quilted wadding. THE SCHEDULE VALUE BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE I. IMPORT (This consists of .. pages) Sl. No. (IMP) Date of issue .. Port of Registration . Issued to .. ... (name and full address of the importer) . Materials imported against Licence No. .. dated .. issued by to the above importer and covered by the list of materials specified under part C of this Certificate would be eligible for exemption from custom duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance, (Department of Revenue), No. 104/93-Customs, dated the 16th March, 1993. The importer shall make the exports in terms of the said Notification within months 4 [ from the date of issue of the said licence ] . A Bond/Legal Undertaking, in terms of the said Notification, for Rs. . shall be executed with .. (licensing authority), before clearances of the goods from the customs. Signature Seal of licensing authority Date Bond/Legal undertaking executed on for Rs. . (Rupees .) and registered under Sl. No. .. with this office. It has been verified that the export obligation has been discharged in full. Therefore requirement of Bond/Legal undertaking is waived. (Strike off inapplicable portion) Signature Seal of licensing authority Date PART - A Names and addresses of the factories where the resultant products for export are manufactured. PART - B Names and addresses of factories where the ancillaries to the resultant products for export are manufactured. PART - C LIST OF ITEMS OF IMPORT Sl. No. Item of Import Quality Technical Characteristics 1. 2. 3. 4. Quantity CIF Value in Indian Rs. and equivalent US $ S. No. of the resultant products in Part E 5. 6. 7. Total value = PART - D PARTICULAR OF IMPORT OF MATERIALS Sl. No. No. of the materials in part - C Bill of Entry No. date and Customs House of Import Description Quantity and net weight 1. 2. 3. 4. 5. Duty leviable but for exemption CIF value Heading No. of the First Schedule to the Customs Tariff Act, 1975 and Heading No. in the Schedule to the Central Excise Tariff Act, 1985 for levy of Additional Duty Rate of Duty (i) Basic (ii) Aux (iii) Additional Amount of Duty Signature of the Customs Officer with Name, Designation and Seal. 6. 7. 8. 9. 10. (Parts E F figure in the Export Part of this DEEC) PART -G Duties paid on Materials in respect of which the condition of said Notification are not complied with Sl.No. Sl. No. in part D under which the import of the materials has been entered Description, Quantity and value of Materials on which duty paid Rate of Duty leviable (i) Basic ii) Auxiliary iii) Additional 1. 2. 3. 4. Amount of i) Duty ii) Interest Particulars of duty paying documents Signature of the Customs Officer 5. 6. 7. II. EXPORT (This consists of pages) Sl. No. .. (EXP) Date of issue . Port of Registration .. Issued to (Name and full address of the importer) Materials imported against Licence No. dated issued by to the above importer and covered by the list of materials specified under part C of this certificate would be eligible for exemption from custom duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 104/93-Customs, dated the 16th March, 1993. The importer shall make the exports in terms of the said Notification within .. months 5 [ from the date of issue of the said licence ] A Bond/Legal Undertaking, in terms of the said Notification, for Rs. . shall be executed with (licensing authority), before clearance of the goods from the customs. Signature Seal of licensing authority Date Bond/Legal undertaking executed on . for Rs. (Rupees ..) and registered under Sl. No. .. with this office. It has been verified that the export obligation has been discharged in full. Therefore requirement of Bond/Legal undertaking is waived. (Strike off inapplicable portion) Signature Seal of licensing authority Date PART - A Name and address of the factories where the resultant product for export are manufactured. PART -B Name and address of factories where the ancillaries to the resultant products for export are manufactured. (Part C and D figures in the Imports Part of this DEEC) PART - E RESULTANT PRODUCTS Sl. No. Description Quality Technical Characteristic 1. 2. 3. 4 Quantity FOB Value in Rs./US$ S. No. of the materials in Part-C 5. 6. 7. PART - F PARTICULARS OF EXPORTS Sl.No. Sl. No. of the resultant product in part E Name of the Custom House of Shipment Shipping Bill No. Date Name of the vessel and outward entry of the vessel 1. 2. 3. 4. 5. Quantity Net weight of the export product Description as per the Shipping Bill FOB value in Rs./US$ Signature of Customs Officer with name, designation and seal remarks if any 6. 7. 8. 9. 10. PART-H Statement of Imports and Exports made Type of Licence . .. ... Licence No. . .. Date . .. Details of Imports made Sl. No. Sl.No. of Part C Description Quantity Imported C.I.F. Value In Rs. In equivalent US$ 1. 2. 3. 4. 5. Details of Exports made Sl. No. Sl. No. in Part E Description Quantity Exported F.O.B. Value In Rs. In Equivalent US$ 1. I/We hereby declare that the information given in this statement is correct. 2. I/We hereby declare that no benefit under rule 56A/57A/191A/191B 6 [ as in force immediately before the 1st October, 1994, or under rule 57A/12(1)(b)/13(1)(b) of the Central Excise Rules, 1944 ] has been availed of in respect of exports made under this DEEC. 3. I/We hereby further declare that no drawback has been claimed either under section 74 of the Customs Act, 1962 or under the Customs and Central Excise Duties Drawback Rules, 1971. Signature . Name of the signatory .. Designation . Full Address ... Certificate by Chartered Accountant/Cost Accountant I have examined the applicant firm s actual imports and exports as given above and find them as correct. Signature ... Seal . Membership No. .. PART - I DISCHARGE OF BOND We request that Bond/Legal undertaking No. may be discharged. Signature of Importer Bond/Legal undertaking No. registered under Serial No. dated . for Rs. .. (Rupees .) discharged on after having satisfied myself that all the conditions of the above bond/legal undertaking have been fulfilled. OFFICIAL SEAL DATED: Signature of Licensing Authority Designation ---------------------------------------- Notes:- 1. Inserted by Notification No. 105/95-Cus, dated 2-6-1995, for the words inserted on or before 30th April, 1995 2. Substituted vide M.F. (D.R) Notification No. 61/99-Cus, dated 11-5-1999, before substitution it was read as:- Assistant Collector of Customs 3. Substituted vide Notification No. 182/94-Cus, dated 25-10-1994, before substitution it was read as:- (b) facility under rule 191A or 191B of the said rules has not been availed; and 4. Substituted vide Notification No. 142/93-Cus, dated 18-6-1993, before the substitution it was read as:- under the heading I-IMPORT , in the second paragraph, for the words, from the date of clearance of the first consignment of import, , the words from the date of issue of the said licence shall be substituted; 5. Substituted vide Notification No. 142/93-Cus, dated 18-6-1993, before the substitution it was read as:- under the heading I-IMPORT , in the second paragraph, for the words, from the date of clearance of the first consignment of import, , the words from the date of issue of the said licence shall be substituted; 6. Inserted vide Notification No. 182/94-Cus, dated 25-10-1994, in the Schedule, in II (Export), in Part-H, in the declaration 2, after the figures 56A/57A/191A/191B the following words and figures shall be inserted, namely :- as in force immediately before the 1st October, 1994, or under rule 57A/12(1)(b)/13(1)(b) of the Central Excise Rules, 1944 . 7 . Inserted vide Notification No. 46/2013-Customs dated September 26, 2013. 8. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3