Exemption to goods from Customs duty and additional duty when imported against Duty Entitlement Pass Book - 089/2005 - Customs -Tariff

Exemption to goods from Customs duty and additional duty when imported against DutyEntitlementPass Book. Notification No. 89/05-Cus., dated 4.10.2005 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 the goods of description specified in column (2) of the Table below, when imported into India - (a) from so much of duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table; (b) from so much of additional duty leviable thereon 15 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; subject to the following conditions, namely :- 3 [ (i) that the importer has been issued a Duty Entitlement Pass Book Scrip by the Licensing Authority in terms of paragraph 4.3 of the Foreign Trade Policy or rule 24 or rule 30 of the Special Economic Zones Rules, 2006 .] (ii) that the importer has been permitted credit entries in the said 4 [ Duty Entitlement Pass Book Scrip ] by the Licensing Authority at the rates notified by the Government of India in the Ministry of Commerce and Industry for the products exported; (iii) that the said 4 [ Duty Entitlement Pass Book Scrip ] is produced before the proper officer of Customs for debit of the duties leviable on the goods, but for exemption contained herein : Provided that exemption from duty shall not be admissible if there is insufficient credit in the said 4 [ Duty Entitlement Pass Book Scrip ] for debiting the duty leviable on the goods, but for this exemption. (iv) the said 4 [Duty Entitlement Pass Book Scrip] shall be valid for twenty four months from the date of issue or such extended period as may be granted by the Licensing Authority for import and export only at the port of registration which shall be one of the sea ports at Mumbai, Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi (including Rozi - Jamnagar), Muldwarka, Porbander and Vadimar 5 Haldia (Haldia Dock complex of Kolkata port) 6 [ Krishnapatnam 10[14 [ Ennore (Tamil Nadu), Karaikal (Union Territory of Puducherry) and Kattupalli (Tamil Nadu) ]]] or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi) 13 [ 3A Indore, Dabolim (Goa) and Visakhapatnam] or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirpur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Dulatabad (Wanjarwadi and Maliwada), 7 [ Waluj (Aurangabad), Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) ] 8 [ Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) 9 [ Veerapandi (Tamil Nadu) 11 [ Marripalem Village in Taluk of Edlapadu, District Guntur 12 [ Tondiarpet (TNPM), Chennai and Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu ]]] Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Mandideep (District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District Ghaziabad) or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, 1 Amritsar Rail Cargo and Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 to 1962). Provided that where the expiry of the 4 [ Duty Entitlement Pass Book Scrip ] falls before the last day of the month, such 4 [ Duty Entitlement Pass Book Scrip ] shall be deemed to be valid till the last day of the said month : Provided further that the Commissioner 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, inland container depot or through any land customs station; (v) that where the importer does not claim exemption from the additional duty of customs leviable 16 [ under sub-sections (1), (3) and (5) of section 3 ] of the Customs Tariff Act, 1975 (51 of 1975), 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 the drawback or CENVAT credit of additional duty lveiable 17 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act against the amount debited in the said 4 [Duty Entitlement Pass Book Scrip] (vii) that where benefit of exemption from duty is claimed by a person, who is not a 4 [Duty Entitlement Pass Book Scrip] holder, such benefit shall be permissible only against specific amount of credit, not being a provisional credit, transferred by a 4 [Duty Entitlement Pass Book Scrip] holder to such person. [2] 2. This notification shall have effect until further orders. TABLE S. No. Description of goods Standard rate Additional Duty rate 1 2 3 4 1. Goods other than edible oils Nil Nil 2. Edible Oils 50% of applied rate of duty 50% of applied rate of additional duty Explanation , - For the purposes of this notification,- (i) Foreign Trade Policy means Foreign Trade Policy 2004-2009 published in the notification of the Government of India in the Ministry of Commerce and Industry vide No.1/2004, dated the 31st August, 2004 as amended from time to time; (ii) Licensing Authority means the Director General of Foreign Trade appointed under Section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant a licence under the said Act; (iii) applied rate of duty means the standard rate of duty specified in the First Schedule to the said Customs Tariff Act with respect to the goods specified in column (2) of the said Table, read with any other notification (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act; (iv) applied rate of additional duty means the additional duty leviable under section 3 of the said Customs Tariff Act with respect to the goods specified in column (2) of said Table, read with any other notification (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act. ------------------------- Notes : (As amended by Notifications) No. 97/2005-Cus, dated 17-11-2005; No. 104/2005-Cus, dated 26-12-2005; No. 32/2006-Cus, dated 31-3-2006; No. 41/2006-Cus, dated 5-5-2006; No. 48/2007-Cus, dated 29-3-2007; No. 63/2007-Cus, dated 4-5-2007; No. 116-2007-Cus, dated 30-11-2007; No. 41/2008-Cus, dated 31-3-2008; No. 125/2008-Cus, dated 31-1-2008; No. 3/2009-Cus, dated 2-1-2009; No. 19/2009-Cus,dated 24-2-2009; No. 123/2009-Cus, dated 10-11-2009 and No. 93/2010-Cus, dated 14-9-2010. [For further addition of more ports, see notification no. 123/2009 Customs dated 10/11/2009 ] 1. For the words Amritsar Rail Cargo and Attari Road , the words Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha , has been substituted vide Notification No. 116/2007 dated 30/11/2007 2. For the words, figures and letters upto and inclusive of the 31st day of March, 2008 , the words until further orders has been substituted vide notification no. 41/2008 Cus dated 31-3-2008 3. Has been substitute vide Notification No. 3/2009-Customs dated 02-01-2009, earlier it was read as under: (i) that the importer has been issued a Duty Entitlement Pass Book by the Licensing Authority in terms of paragraph 4.3 or paragraph 7.9 of the Foreign Trade Policy; 3A. Certain terms substituted vide 125/2008 Cus dated 21/11/2008 4. For the words Duty Entitlement Pass Book , wherever they occur, the words Duty Entitlement Pass Book Scrip has been substituted vide Notification No. 3/2009-Customs dated 02-01-2009, 5. 19/2009 Customs dated 24/2/2009 6. For the words and Krishnapatnam , the words Krishnapatnam and Ennore (Tamil Nadu) has been substituted vide Notification No. 93/2010-Cus, dated 14-9-2010. 7. Substituted vide Notification No. 123/2009-Cus, dated 10-11-2009, before it was read as:- Waluj (Aurangabad) , 8. For the words and brackets and Patli (Gurgaon) , the words Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) , has been substituted vide Notification No. 93/2010-Cus, dated 14-9-2010. 9 . Substituted vide Notification No. 40 /2011 Customs, Dated 19/05/2011, before it was read as:- and Veerapandi (Tamil Nadu) 10. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012 , before it was read as:- and Ennore (Tamil Nadu) 11. 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 12. Substituted vide Notification No. 50/2012-Customs, dated 10/09/2012 , before it was read as:- and Tondiarpet (TNPM), Chennai 13. Substituted vide Notification No. 4/ 2013 Customs, dated 14/02/2013 before it was read as:- Indore and Dabolim (Goa) . 14. Substituted vide Notification No. 20/2013 Customs dated 3/04/2013 , before it was read as Ennore (Tamil Nadu) and Karaikal (Union territory of Puducherry) . 15. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 16. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 17. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3