Exemption to respberry pulp, strawberry pulp and cherry pulp - 461/86 - Customs -Tariff

Exemption to respberry pulp, strawberry pulp and cherry pulp Notification No. 461/86-Cus Dated 13-11-1986 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 respberry pulp, strawberry pulp and cherry pulp, falling within Chapter 20 of the first schedule to the Customs Tariff Act, 1975 (51 of 1975) and imported against an Advance Licence issued under the Imports (Control) Order, 1955, or obtained against on Advance Release Order on canalising agency for release of goods already imported and warehoused under chapter IX of the Customs Act, 1962 (52 of 1962) being materials required to be imported for the purpose of manufacture of goods, or replenishment of the materials used in the manufacture of goods, or both for execution of one or more export orders, from the whole of the duty of customs leviable thereon which is specified in the said first schedule and 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) granted by the Committee in the form specified in the Second Schedule to the Notification of the Government of India in the Ministry of Finance (Deptt. of Revenue) No. 117-Customs (No. GSR 318(E), dated the 9th June 1978 as amended from time to time 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 before such authority as may be approved by the Central Government for complying 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 in respect of value, quantity, description, quality or technical characteristics, as specified in the said certificate are exported within the time specified therein or such extended period as may be granted by the committee; (d) the exempt materials shall be used for the purpose specified in this notification; (e) the exempt materials or any portion thereof shall not be sold or otherwise transferred to any other person, or utilised or permitted to be utilised or disposed of in any other manner without the previous permission of the Committee. Provided that this condition shall not apply in relation to any exempt materials which have been imported for replenishment of the materials used in the manufacture of goods. 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) "exempt materials" means the materials imported and specified in Part 'C' of the said certificate and eligible for exemption from duty under this notification; (iii) "materials" means goods which are raw-materials (whether consumable or not) and includes intermediate products used in the manufacture of goods; (iv) "resultant products" means the goods specified in Part 'E' of the said certificate; (v) "canalising agency" means a public sector agency designated for imports of canalised items; (vi) "importer" includes the holder of an Advance Release Order, who obtains supplies of materials imported and warehoused by a canalising agency under Chapter IX of the Customs Act, 1962 (52 of 1962); (vii) "imported against Advance Licence" includes goods allowed for import under the OGL in terms of the import and export policy for the time being in force and so imported under OGL, but warehoused under Chapter IX of the Customs Act, 1962 (52 of 1962), if at the time of clearance out of the warehouse a valid Advance Licence for such goods is produced by the exporter. 2. This notification shall be in force upto and inclusive of the 31st day of March, 1988.