Exemption to goods imported against a Duty Free Credit entitlement Certificate issued to Service Providers - 054/2003 - Customs -Tariff

Exemption to goods imported against a Duty Free Credit entitlement Certificate issued to Service Providers: Notification. No. 54/03-Cus. dt. 1.4.2003 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 spares, office equipments and furniture, any capital goods, professional equipments and consumables but excluding agricultural and dairy products, when imported into India against a duty free service entitlement credit certificate (hereinafter referred to as the said certificate) issued under paragraph 3.8 of the Export and Import Policy, - (a) from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act 1975 (51 of 1975), (b) from the whole of the additional duty leviable thereon 12 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act ; and.. (c) from the whole of the special additional duty of customs leviable thereon under section 3A of the said Customs Tariff Act, subject to the following conditions, namely :- (1) that the said certificate has been issued to a service provider by the licensing authority and it is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods but for this exemption: Provided that exemption from duty shall not be admissible if there is insufficient credit in the said certificate for debiting the duties leviable on the goods but for this exemption; (2) that the said certificate and goods imported against it shall not be transferred or sold; 13 [ (3) in respect of any capital goods including professional equipments, or office equipments, as the case may be, a certificate from the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction over the importer s factory or premises or an independent Chartered Engineer, as the case may be, is produced confirming its installation and use in the importer s factory or premise, within six months from the date of imports or within such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the port of registration of the said certificate may allow; ] (4) that the imports against the said certificate are undertaken through sea ports at Mumbai, Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam, Mundhra, Okha, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar, Vadimar, Haldia (Haldia Dock complex of Kolkata port) 4 [ Krishnapatnam 5 [ 9 [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, Madras, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi), 8 [Indore, 10 [Dabolim (Goa), Visakhapatnam and Calicut]] 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, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad, (Wanjarwadi and Maliwada), Malanpur, 1 [ Waluj (Aurangabad), Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) ] 2 [ Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) 3 [ Veerapandi (Tamil Nadu) 6 [ Marripalem Village in Taluk of Edlapadu, District Guntur 7 [ Tondiarpet (TNPM), Chennai and Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu ]]] Anaparthy (Andhra Pradesh), Salem, 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), 11 [Babarpur, Loni (District Ghaziabad) and Melapakkam Village (Arakkonam Taluk, Vellore District)] or through the Land Customs Stations at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, 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 of 1962). Explanation :- In this notification ,- (i) Export and Import Policy means the Export and Import Policy 2002-2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1(RE:2002)/2003, dated the 31st March 2003 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 authorised by him to grant a license under the said Act. --------------------------------------- Notes:- (As amended by Notfn. Nos. 84/03, 29/04, 63/04, 46/05,77/05, 97/05, 41/2006, 117/2006, 63/2007 dated 4/5/2007, 116/2007 Cus. Dated 30/11/2007 , 63/2008 Cus dated 8-5-2008 , 19/2009 Customs dated 24/2/2009 ) [For further addition of more ports, see notification no. 123/2009 Customs dated 10/11/2009 ] 1. Substituted vide Notification No. 123/2009-Cus, dated 10-11-2009, before substitution it was read as:- Waluj (Aurangabad) , 2. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010, before substitution it was read as:- and Patli (Gurgaon) 3. Substituted vide Notification No. 40 /2011 - Customs, Dated 19/05/2011 , before it was read as:- and Veerapandi (Tamil Nadu), 4. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010, before substitution it was read as:- and Krishnapatnam , 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. 50/2012-Customs, dated 10/09/2012 , before it was read as:- and Tondiarpet (TNPM), Chennai 8. Substituted vide Notification No. 4/ 2013 - Customs, dated 14/02/2013 before it was read as:- Indore and Dabolim (Goa) . 9. 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) . 10. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, Dabolim (Goa) and Visakhapatnam 11. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, Babarpur and Loni (District Ghaziabad) 12. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 13. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. (3) in respect of any capital goods including professional equipments, or office equipments, as the case may be, a certificate from jurisdictional Deputy Commissioner of Central Excise, Assistant Commissioner of Central Excise or an independent Chartered Engineer, as the case may be, is produced confirming its installation and use in the importer's factory or premises, within six months from the date of imports or within such extended period as the said Deputy Commissioner of Customs or Assistant Commissioner of Customs may allow,