Exemption to goods including capital goods which are freely importable when imported into India against a duty credit certificate issued under Vishesh Krishi Upaj Yojana (Special Agricultural Produce Scheme - 041/2005 - Customs -Tariff

Exemption to goods including capital goods which are freely importable when imported into India against a duty credit certificate issued under Vishesh Krishi Upaj Yojana (Special Agricultural Produce Scheme) Notification No. 41/2005-Cus dated 9-5-2005 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 inputs or goods including capital goods, 2 [***], when imported into India against a duty credit certificate (hereinafter referred to as the said certificate) issued under Vishesh Krishi and Gram Udyog Yojana (Special Agriculture and Village Industry Scheme) in accordance with paragraph 3.8 of the Foreign Trade Policy:- (a) 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 13 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, 1975, subject to the following conditions, namely :- (1) that the said certificate has been issued to an exporter of products specified in paragraph 3.8.1 of the Foreign Trade Policy by the Licensing Authority or Regional 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: 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 items allowed for import shall be in accordance with paragraph 3.12.4 of the Foreign Trade Policy. (3) that the imports against the said certificate are undertaken through 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, Dharamatar and 1A. Vadimar 3 Haldia (Haldia Dock complex of Kolkata port) and 4 [ Krishnapatnam 8 [ 12 [ 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), 11 [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, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), 5 [Waluj (Aurangabad) , Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar)] 6 [Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) 7 [Veerapandi (Tamil Nadu) 9 [Marripalem Village in Taluk of Edlapadu, District Guntur 10 [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 Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zones as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962); (4) that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable 14 [ under sub-sections (1), (3) and (5) of section 3 ] of the Customs Tariff Act, 1975 (51 of 1975) against the amount debited in the said Certificate. (5) that the foreign exchange counted towards fulfillment of export obligation (over and above the average) under Export Promotion Capital Goods Scheme shall not be eligible for benefits under the scheme; (6) that the exports made by EOUs/BTPs who do not avail of direct tax benefits/exemption shall be eligible provided the same is not covered under paragraph 3.8.2.2 of the Policy. 2. The following categories of exports specified in paragraph 3.8.2.2 of the Foreign Trade Policy shall not be taken into account for duty credit scrip entitlement under the scheme: a. (i) export of imported goods covered under Para 2.35 of Foreign Trade Policy; (ii) exports through transshipment, meaning thereby that exports originating in third country but transshipped through India; b. deemed exports; c. exports made by Special Economic Zone units; and d. items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS): Explanation :- For the purposes of this notification:- (i) Capital goods has the same meaning as is assigned to it in paragraph 9.12 of the Foreign Trade Policy; (ii) Foreign Trade Policy means the Foreign Trade Policy 2004-2009, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2004, dated the 31st August, 2004 as amended from time to time; (iii) 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. ------------------------- Note : (As amended Notifications) No. 77/2005-Cus, dated 22-8-2005; No. 97/2005-Cus, dated 17-11-2005; No. 43/2006-Cus, dated 5-5-2006; No. 63/2007-Cus, dated 4-5-2007; No. 72/2007-Cus, dated 21-5-2007; No. 116/2007-Cus, dated 30-11-2007; No. 125/2008-Cus, dated 21-11-2008; No. 15/2009-Cus, dated 19-2-2009; 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 1A. For certain words substituted vide notification no. 125/2008 cus dated 21-11-2008 2. The words which are freely importable omitted vide notification no. 15/2009 Cus dated 19/2/2009 3. 19/2009 Customs dated 24/2/2009 4. 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. 5. For the words and brackets Waluj (Aurangabad) , the words Waluj (Aurangabad), Talegoan(District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) and Patli (Gurgaon) , has been substituted vide Notification No. 123/2009-Cus, dated 10-11-2009. 6. For and 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. 7. Substituted vide Notification No. 40 /2011 Customs, Dated 19/05/2011, before it was read as:- and Veerapandi (Tamil Nadu) 8. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012 , before it was read as:- and Ennore (Tamil Nadu) 9. 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 10. Substituted vide Notification No. 50/2012-Customs, dated 10/09/2012 , before it was read as:- and Tondiarpet (TNPM), Chennai 11. Substituted vide Notification No. 4/ 2013 Customs, dated 14/02/2013 before it was read as:- Indore and Dabolim (Goa) . 12. 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) . 13. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 14. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3