Exemption to materials imported against Advance Licence with Actual User Condition - 30/1997 - Customs -Tariff

Exemption to materials imported against Advance Licence with Actual User Condition 1 st April, 1997 Notification No. 30/97-Customs 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 materials imported into India, against an Advance Licence with Actual User Condition in terms of para 7.4 of the Export Import Policy 1997-2002 notified by the Government of India in the Ministry of Commerce vide Notification No. 1/1997-2002, dated the 31st March, 1997 (hereinafter referred to as the said licence), from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the duty of Customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon 2 [ 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 materials imported are covered by an Actual User Duty Exemption Entitlement Certificate (hereinafter referred to as the said certificate), issued by the Licensing Authority in the form specified in the schedule annexed to this notification, in respect of the value, quantity, description, quality and technical characteristics; (ii) that the importer at the time of clearance of the imported materials executes a bond with such surety or security and in such form and for such sum as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner 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, together with interest at the rate of fifteen per cent per annum from the date of clearance of the said materials : Provided that the bond shall not be necessary in respect of imports made after the discharge of export obligation in full; (iii) that the said licence and the said certificate are produced before the proper officer of customs at the time of clearance for debit; (iv) that the imports and exports are undertaken through the sea ports at Mumbai, Calcutta, Cochin, (Magdalla,) Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin; Visakhapatnam Dehej, Nagapattinam, Okha, Mundhra, Jamnagar and Muldwarka or through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur and Cochin 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), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singnalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondichery, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadri or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole and Mahadipur. Provided that the Commissioner of Customs may by Special Order and subject to such conditions as may be specified by him, permit import and export through any other Seaport, Airport, or Inland Container Depot or through the Land Customs Station; (v) that the export obligation is discharged within the period specified in the said certificate or within such extended period as may be granted by the Licensing Authority by exporting resultants products manufactured in India which are specified in Part 'E' of the said certificate (hereinafter referred to as resultant products) and in respect of which facility under rule 18 or rule 19 of the Central Excise *(No.2) Rules, 2001 has not been availed in respect of materials permitted under the said licence; (vi) that the importer produces evidence of discharge of export obligation to the satisfaction of the (Assistant Commissioner of Customs or Deputy Commissioner of Customs) within a period of 30 days of the expiry of period allowed for fulfilment of export obligation, or within such extended period as the said (Assistant Commissioner of Customs or Deputy Commissioner of Customs) may allow; (vii) exempt materials shall not be disposed of or utilised in any manner except for utilization in discharge of export obligation or for replenishment of such materials and the materials so replenished shall not be sold or transferred to any other person; (viii) that in relation to an Advance Licence issued to a Merchant Exporter - (a) the name and address of the supporting manufacturer is specified in the said licence and the said certificate and the bond required to be executed by the importer in terms of condition (ii) shall be executed jointly by the Merchant Exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification; and (b) exempt materials are utilised in the factory of such supporting manufacturer in terms of condition (vii). 2. Where the goods are found defective or unfit for use, the said goods may be re-exported back to the foreign supplier within 3 years from the date of payment of duty on the importation there of. Provided that at the time of re-export the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were imported. 1 [ 3. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12 th August, 2013. ] Explanation in this Notification, - (i) 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 licence under the said Act. (ii) Materials means - (a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of resultant product specified in Part E of the said certificate : Provided that the benefit of this notification shall apply to import of Acetic, Anhydride, Ephedrine and Pseudoephedrine only against licences issued with the approval of Advance Licensing Committee in the office of the Director General of Foreign Trade; (b) mandatory spares within a value limit of (10%) of the value of the licence which are required to be exported alongwith the licence which are required to be exported along with the resultant product; and (c) packaging materials required for packing of resultant product. THE SCHEDULE ACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE PART -1 (IMPORT) (This consists of................... pages) Sl. No.................... (IMP) Date of issue...................... Port of Registration ....................... Issued to ................................................... .......................................................................................... (name and full address of .......................................................................................... the licencee) Materials imported against licence No. ................... dated ................ issued by............ to the above licencee and covered by the list of materials specified in list (a) of Part 'C' of this certificate would be eligible for exemption from customs duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No................ Customs, dated the .............. 1997. The importer shall discharge the export obligation in terms of the said notification within............. months from the date of issue of licence. A Bond with security/surety in terms of the said notification, shall be executed before clearance of the goods from the Customs. Signature Seal of licensing authority Date PART-A Names and addresses of the factories where the resultant products for export are manufactured. PART B Names and addresses of factories where the ancillaries to the resultant products for export are manufactured. PART-C List of materials of import (a) Materials to be imported under this certificate Sl. No. Item of Import Quality Technical Characteristics 1. 2. 3. 4. Quantity CIF value in Indian Rs. and in equivalent US $ S. No. of the resultant products in Part E 5. 6. 7. (b) Other imported materials to be used in export product Sl. No. Description Quantity Value 1. 2. 3. 4. PART-D Particulars of import of materials Sl.No. No. of the materials in Part - C Bill of Entry No. date and Customs House of import Description Quantity and net weight 1. 2. 3. 4. 5. CIF Value Duty leviable but for exemption Signature of the Customs Officer with Name, Designation and seal Heading No. of the First Schedule to the Customs Tariff Act, 1975 and Heading no. in the Schedule to the Central Excise Tariff Act, 1985 for levy of Additional Duty Rate of Duty Amount of Duty 6. 7. 8. 9. 10. (Parts E and F figure in the Export Part of this DEEC) PART -G Duties paid on materials in respect of which the conditions of said notification are not complied with Sl.No. Sl. No. in Part D under which the import of the materials has been entered Description, Quantity and value of materials on which duty paid Rate of duty leviable (i) Basic (ii) Additional 1. 2. 3. 4. Amount of (i) Duty (ii) Interest Particulars of duty paying documents Signature of the Customs officer 5. 6. 7. ACTUAL USED DUTY EXEMPTION ENTITLEMENT CERTIFICATE PART - 2 (EXPORT) (This consists of....................... pages) Sl. No................................... (EXP) Date of Issue........................... Port of Registration .................................. Issued to ............................................................. ......................................................................................... (name and full address of ......................................................................................... the licencee) Materials imported against Licence No. ................... dated ...................... issued by........................... to the above licencee and covered by the list of materials specified in list (a) of Part 'C' of this certificate would be eligible for exemption from customs duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No. ..............Customs, dated the ............. 1997. The licencee shall discharge the export obligation in terms of the said notification within ...... months from the date of issue of licence. A Bond with surety/security in terms of the said notification, shall be executed before clearances of the goods from the customs. Signature Seal of licensing authority Date PART-A Names and addresses of the factories where the Resultant products for export are manufactured. PART-B Names and addresses of factories where the ancillaries to the Resultant products for export are manufactured. (Parts C and D figure in the Imports Part of this DEEC) PART -E Resultant products Sl. No. Description Quality Technical Characteristics 1. 2. 3. 4. Quantity FOB Value in Rs./US $ Sl. No. of the materials in Part-C 5. 6. 7. PART -F Particulars of exports Sl.No. S. No. of the resultant product in Part E Name of the Customs House of Shipment Shipping Bill No. date Name of the Vessel and outward entry of the vessel 1. 2. 3. 4. 5. Quantity Net weight of the product Description as per the Shipping Bill FOB Value in RS./US $ Signature of Customs Officer with name, designation and Seal and remarks, if any 6. 7. 8. 9. 10. PART -H Statement of imports and exports made Details of Imports made: S. No. S. No. of Part C Description Quantity imported CIF Value in Rs. /in equivalent US $ 1. 2. 3. 4. 5. Details of Exports made: S. No. S. No. in Part E Description Quantity imported] FOB Value in Rs./in equivalent US $ 1. 2. 3. 4. 5. 1. I/We hereby declare that information given in this statement is correct. 2. I/We hereby declare that no benefit under Rule 18 or Rule 19 of the Central Excise (No. 2) Rules, 2001, has been availed in respect of exports made under this DEEC. Signature......................... Name of the Signatory.......... Designation....................... Full Address..................... Certificate of Chartered Accountant/Cost Accountant I have examined the applicant firm's actual imports and exports as given above and find them as correct. Signature....................... Seal.............................. Membership No.............. ---------------------------------- Notes:- [Notfn. No. 30/97-Cus. dt.1.4.1997 as amended by Notfn. Nos. 94/97, 10/98, 51/99, 121/99, 52/00, 120/00, 30/01, 122/01, 113/02, 125/02, 84/03, 97/03 and 63/04]. 1. Inserted vide Notification No. 46/2013-Customs dated September 26, 2013. 2. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3