Goods imported against advance licences - 044/87 - Customs -Tariff

Goods imported against advance licences Notification No. 44/87-Cus. Dated 19-2-1987 In exercise of the powers conferred by Sub-Section (1) of Section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance, (Department of Revenue) No. 117/Customs [S.S.R. 318 (E)], dated the 9th June, 1978, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods imported into India, against an Advance Licence issued under the Imports (Control) Order, 1955, or obtained against an Advance Release Order, being materials required to be imported for the purpose of manufacture of products (hereinafter referred to as the resultant products) or replenishment of materials used in the manufacture of the resultant products, or both, or for export as mandatory spares along with resultant products, for execution of one or more export orders, 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 under Section 3 of the said Customs Tariff Act subject to the following conditions, namely:- (a) the materials imported are covered by a Duty Exemption Entitlement Certificate (hereinafter referred to as the said Certificate), issued by the licensing authority in the form specified in the Schedule to this notification, in respect of the value, quantity, description, quality or technical characteristics, as specified in Part 'C' of the said Certificate; (b) the importer at the time of clearance of the imported materials makes - (i) a claim in writing to the Collector of Customs for such exemption and executes a bond or legal undertaking before such autho rity as may be approved by the Central Government for comply ing with the conditions specified in this notification; (ii) a declaration before the Assistant Collector of Customs binding himself to 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 goods corresponding to the resultant products and the mandatory spares, in respect of value, quantity, description, quality or technical characteristics, as specified in Part 'B' of the said Certificate are exported within the time specified in the said Certificate or such extended period as may be granted by the Committee; (d) the exempt materials shall be utilised for the manufacture of resultant products specified in Part 'E' of the said Certificate or for export as mandatory spares, and no portion thereof shall be sold, loaned, transferred or disposed of in any other manner : Provided that where such exempt materials are imported for replenishment of materials used in the manufacture of resultant products exported holder of an advance licence being a manufacturer-exporter may utilise the replenished materials for further production subject to actual user conditions : Provided further that the licensing authority may consider the request of holder of an advance licence not being a manufacturer-exporter for transfer of the replenished materials at landed cost, to the supporting manu facturer concerned, whose name appears in the said Certificate, for further production, subject to actual user condition; (e) in the case of goods being nylon fibre, nylon yarn, nylon fabrics, polyster fibre, polyster yarn, polyster fabrics, stainless steel sheets, stainless steel strips, magnetic tapes, precious metals, metals clad with precious metals and articles thereof, the import shall be only through any of the sea ports at Kandla, Bombay, Cochin, Madras, Visakhapatnam and Calcutta or through any of the airports at Bombay, Calcutta, Delhi, Madras and Bangalore or through either of the internal container depots at Delhi or Bangalore, and the export of resultant products in which such goods are used shall be only through any of the said sea ports or airports or internal container depots; (f) the import of mandatory spares shall not exceed 5% of the value of the Advance Licence. Explanation :- In this notification- (i) "Committee" means the Inter-Departmental Committee as constituted by the Central Government under the Office Memorandum of the Government of India in the Ministry of Commerce No. 1(3)/66-EAC, dated the 26th June, 1967, for the time being in force, or as re constituted by the Central Government from time to time; (ii) "except materials" means the materials imported and specified in Part 'C' of the said Certificate and eligible for exemption from duty under this notification; (iii) "imported against Advance Licence" includes goods imported under O.G.L. in terms of the import and export policy for the time being in force, for which at the time of clearance out of customs control, a valid Advance Licence is produced by the exporter; (iv) "Licensing authority" means an authority competent to grant a licence under the Imports (Control) Order, 1955 made under the Imports and Exports (Control) Act, 1947 (18 of 1947); (v) "mandatory spares" means parts of the resultant product which are to be compulsorily supplied as spares as per the relevant export order or contract for substitution if it becomes faulty or worn out; (vi) "materials" means goods which are raw materials, components, intermediate products or consumables used in the manufacture of resultant products and their packings, or mandatory spares to be exported along with the resultant products; (vii) "Obtained against Advance Release Order" means goods obtained in terms of a Release Order from a canalising agency or a Public Sector trading or service agency allowed importation in bulk for servicing the requirements of the Advance Licence holders, where the goods are imported by the said agencies and warehoused in accordance with Chapter IX of the Customs Act, 1962 (52 of 1962); (viii) "Release Order" means a Release Order issued by the Licensing authority under Duty Exemption Scheme (contained in the import and export policy for the time being in force) on the concerned canalising or public sector trading and servicing agency, for release of goods already imported and warehoused under Chapter IX of the Customs Act, 1962 (52 of 1962); (ix) "Resultant products" means the goods specified in Part 'E' of the said Certificate. SCHEDULE Duty Exemption Entitlement Certificate Seria   (This consists of___________ pages) l No.____________ Date of issue_________ This is granted in favour of (Importer's name and full address) Materials imported against Advance Licence No./Advance Release Order No._____dated the ____issued by _______ to the above importer and covered by the list of materials specified under Part C of this Certifi cate would be eligible for exemption from duty subject to the conditions specified in the notification of the Government of India in the Department of Revenue No. 44-Customs, dated the 19th February, 1987 (hereafter in this Schedule referred to as the said notification). The importer shall make the exports in terms of condition (c) of the said notification within_______ of date of issue of this Certificate or within such extended period as may be granted by the Committee. A bond in terms of condition (b) of the said notification for Rs._____ shall be executed with _______ before the clearance of the goods from Customs. After completion of exports, this Certificate shall be produced with endorsements as required by Parts H and I therein for discharge of the Bond before _______ who after discharging the bond, shall return this Certificate to the issuing authority. Signature (Issuing Authority) OFFICE SEAL Date: Bond(s) in terms of condition (b) of the said notification executed on ________ for Rs. ________ (Rupees _______________) and registered under _________ with this office. Signature Address OFFICE SEAL Date : PART A Names and addresses of factories where the resultant products for exports are manufactured. PART B Names and addresses of the factories where the ancilaries to the resul tant products for exports are manufactured. PART C LIST OF MATERIALS Sl. No. Description Quality Technical Characteristics Quantity C.I.F. Value S. No. of the resultant products in Part E. 1. 2. 3. 4. 5. 6. 7. PART D PARTICULARS OF IMPORTS (OF MATERIALS) Sl. No. S.No. of the materials in Part C Bill of entry No. and date and name of the Customs House of import Description Quantity and net weight Value 1. 2. 3. 4. 5. 6. Duty leviable but for exemption 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 Amount of duty Signature of the Customs Officer with designation and seal. (i) Basic (ii) Additional (iii) Auxiliary 7. 8. 9. 10. PART E RESULTANT PRODUCTS No. Sl. Description Quality Technical Character-istics Quantity Value Sl. No. of the materials in Part C. 1. 2. 3. 4. 5. 6. 7. PART F PARTICULARS OF EXPORTS Sl. No. Sl. No. of the resultant products in Part E Name of the Customs House of Shipment Shipping Bill No. and date Name of the vessel and date of outward entry of the vessel. 1. 2. 3. 4. 5. Quantity Net weight of the export Description as per the Shipping Bill F.O.B. value Signature of the Customs Officer with designation and seal and remarks if any. 6. 7. 8. 9. 10. PART G Duties paid on materials in respect of which the conditions of the said notification are not complied with Sl. No. S. No. in Part D under which the import of the materials has been entered Description quanity and value of materials on which duty is paid Rate of duty leviable (i) Basic (ii) Additional Amount Parti-cular duty paying document Sign of the Custom Officer with desig-nation and seal. (i) duty of (ii) interest (iii) Auxiliary 1. 2. 3. 4. 5. 6. 7. PART H CERTIFICATE I, _____(Name) Power of Attorney Holder of_____(importers) having their factory premises at________in whose favour the duty Exemp tion Entitlement Certificate Serial No._____dated____ has been granted, certify that - (a) the goods exported as specified in Serial No.(s)___of Part F have been manufactured in the factory premises mentioned in Part A/Part B; (b) the exempt materials as specified in Serial No.(s)_____ of Part D have been used in the manufacture of the goods exported as specified in Serial No.(s)____ of Part F [vide condition (d) of the said Notification]; (c) The exempt materials as specified in S. No._______ of Part D have been exported as mandatory spares as specified in S. No. ____ of Part F. (d) Materials corresponding to the exempt materials as specified in Serial No.(s)__________ of Part D have been used in the manufacture of the goods exported as specified in Serial No.(s)_____ of Part F. (e) in respect of imported materials as specified in Serial No.(s)____ of Part D, duties have been paid as specified in Serial No.(s) of Part G. OFFICE STAMP Signature Date: Designation Witness Address PART I DISCHARGE OF BOND We request that Bond No.___ may be discharged. Signature of the Importer There is no objection to the cancellation of the bond so far as the Customs Department is concerned. Signature of the Customs Officer at the Port of Registration . Designation and Seal. Bond No.______ registered under Serial No.______ dated_____for Rs.______(Rupees_________________) discharged on _______ after having satisfied myself that all the conditions of the above Bond have been fulfilled. OFFICE SEAL Signature: DATED: Designation: