Exempts goods when imported into India against a duty credit scrip issued under the Focus Product Scheme - 092/2009 - Customs -Tariff

Exempts goods when imported into India against a duty credit scrip issued under the Focus Product Scheme NOTIFICATION NO. 92/2009-Cus. Dated: September 11, 2009 G.S.R. 658 (E) - 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 when imported into India against a duty credit scrip issued under the Focus Product Scheme in accordance with paragraph 3.15 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from,- (a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; and (b) the whole of the additional duty leviable thereon 18 [ 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 benefit under this notification shall be available only in respect of duty credit scrip issued against exports of the products notified in Appendix 37-D of the Handbook of Procedures, Vol. I of the Foreign Trade Policy ; (ii) that the said scrip is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods, 7 [ goods and the proper officer of customs taking into account the debits already made under this exemption and debits made under the 11 [ notification Nos. 29 of 2012 - Central Excise, dated the 9th July, 2012 and 7 of 2013 -Service Tax, dated the 18th April, 2013, ], shall debit the duties leviable on the goods, but for this exemption; ] (iii) that the said scrip and goods imported against it shall be freely transferable ; (iv) that the imports and exports are undertaken through seaports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, 21 [Dhamra, Dharamtar, 22 [ Dighi, Gopalpur, ] ,] 17 [ Haldia (Haldia Dock Complex of Kolkata Port), Hazira (Surat), ] Kakinada, 10 [Kandla, Kattupalli (Tamil Nadu), Kolkata], 1 [Krishnapatnam 5 [Ennore (Tamil Nadu) and Karaikal (Union teritory of Puducherry)]] Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra, Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam and Vadinar or through any of the airports at Ahmedabad, Bangalore, 13 [Bhubaneswar, Calicut, Chennai], Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, 9 [Trivandrum, Varanasi and Visakhapatnam] or through any of the Inland Container Depots at Agra, Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar), Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry, Raipur, Rewari, Rudrapur (Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara, Varanasi, 2 [Waluj (Aurangabad) , Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar)] 3 [Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) 4 [Veerapandi (Tamil Nadu) 6 [Marripalem Village in Taluk of Edlapadu, District Guntur 8 [Tondiarpet (TNPM), Chennai and 14 [ Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, 15 [Tamil Nadu, Melapakkam Village (Arakkonam Taluk, Vellore District), 16 [ Hosur (Tamil Nadu), Nattakkam Village (Kottayam Taluk and District), Kalinganagar and Tumb Village (Taluka Umbergaon, District Valsad) ] ] ]]]] or through the Land Customs Station at Agartala, Amritsar Rail Cargo, Attari Road, Changrabandha, Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005) : Provided that the Commissioner of Customs may with in the jurisdiction, by special order, or by a Public Notice, and subject to such conditions as may be specified by him, permits import and export from any other seaport/airport/inland container depot or through any land customs station; 12 [ Provided further that the exports may also be undertaken through the Foreign Post Office at New Delhi ;] (v) that where the importer does not claim exemption from the additional duty of customs leviable 19 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, he shall be deemed not to have availed the exemption from the said duty for the purpose of calculation of the said additional duty of customs; (vi) that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable 20 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act against the amount debited in the said scrip; (vii) that the benefits under this notification shall not be available to the items listed in Appendix 37B of the Hand Book of Procedures, volume I . 2. The following categories of exports specified in paragraph 3.17.2 of the Foreign Trade Policy shall not be counted for calculation of export performance or for computation of entitlement under the scheme: (i) EOUs / EHTPs / BTPs who are availing direct tax benefits / exemption; (ii) Export of imported goods covered under Para 2.35 of FTP ; (iii) Exports through transshipment, meaning thereby that exports originating in third country but transshippedthrough India; (iv) Deemed Exports; (v) Exports made by SEZ units or SEZ products exported through DTA units; and (vi) Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS). Explanation :- In this notification- (i) Capital goods has the same meaning as assigned to it in paragraph 9.12 of the Foreign Trade Policy ; (ii) Foreign Trade Policy means the Foreign Trade Policy 2009-2014 , published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2009-2014, dated the 27th August, 2009 as amended from time to time: (iii) Goods means any inputs, or goods including capital goods. [F.No.605 /58/2009-DBK] (Rajesh Kumar Agarwal) Under Secretary to the Government of India ---------------------------------------- Notes:- [For further addition of more ports, see notification no. 123/2009 Customs dated 10/11/2009 ] 1. For the words and brackets and Krishnapatnam , the words, brackets and punctuations Krishnapatnam and Ennore (Tamil Nadu) has been substituted vide Notification No. 93/2010-Cus, dated 14-9-2010. 2. Substituted vide Notification No. 123/2009-Cus, dated 10-11-2009, for the words and brackets Waluj (Aurangabad) , the words, brackets and punctuations Waluj (Aurangabad) , Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) and Patli (Gurgaon) , has been substituted vide Notification. 3. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010, for the words and brackets and Patli (Gurgaon) the words, brackets and punctuations Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) , has been substituted vide notification. 4. Substituted vide Notification No. 40 /2011 - Customs, Dated 19/05/2011, before it was read as:- and Veerapandi (Tamil Nadu), 5. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012 , before it was read as:- and Ennore (Tamil Nadu) 6. Substituted vide Notification No. 40/2012-CUSTOMS, Dated 14/06/2012 , before it was read as:- and Marripalem Village in Taluk of Edlapadu, District Guntur 7. Substituted vide Notification No. 44/2012-Customs, Dated 09/07/2012 , before it was read as:- goods, but for this exemption; 8. Substituted vide Notification No. 50/2012-Customs, dated 10/09/2012 , before it was read as:- and Tondiarpet (TNPM), Chennai 9. Substituted vide Notification No. 4/ 2013 - Customs, dated 14/02/2013 , before it was read as:- Trivandrum and Varanasi . 10. Substituted vide Notification No. 20/2013 - Customs dated 3/04/2013 , before it was read as Kandla, Kolkata . 11. Substituted vide Notification No. 29 / 2013-Customs dated 16/05/2013 , before it was read as, notification No. 29 of 2012 - Central Excise, dated the 9th July, 2012, 12. Inserted vide Notification No. 38/2013-Customs dated 26/07/2013 13. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, Bhubaneswar, Chennai 14. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu 15. Substituted vide Not. 36/2016 - Dated 1-6-2016 , before it was read as, Tamil Nadu and Melapakkam Village (Arakkonam Taluk, Vellore District) 16. Substituted vide Not. 54/2016 - Dated 3-10-2016 , before it was read as, Hosur (Tamil Nadu) and Nattakkam Village (Kottayam Taluk and District) 17. Substituted vide Not. 8/2017 - Dated 23-3-2017 , before it was read as, Haldia (Haldia Dock Complex of Kolkata Port) 18. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 19. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 20. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 21. Substituted vide Notification No. 3/2018, Dated 12-01-2018, before it was read as, Dharamtar 22. Substituted vide NOTIFICATION No. 25/2020-Customs dated 21-05-2020 before it was read as Dighi