Spares imported under Zero Duty EPCG Scheme - Installation certificate thereof -, Customs - Exim - SEZ

[vinay wakde]

We are manufacturer and taken Central Excise Registration Certificate. We have imported Spares under zero duty Export Promotion of Capital Goods (EPCG) scheme. As per the Customs Notification No. 64/2008 - Customs dated 09.05.2008, an installation certificates for spares are required to be produced to Customs authorities within a period of three years from the date of importation. Is there any provision /Customs notifications/DGFT clarification as per FTP 2015-20, giving option also to the manufacturer to obtain installation certificate in respect of spares, either from chartered engineer or from the Central Excise authorities. Please provide us copy of Notification/Circular, if any.

Regards,

VINAY

Posts / Replies

[YAGAY AND SUN]

Dear Vinay,

It is mentioned in 5.04 of the HBP Vol.1 2015-2020

Certificate of Installation of Capital Goods
(a) Authorization holder shall produce, within six months from date of completion of import, to the concerned RA, a certificate from the jurisdictional Central Excise Authority or an independent Chartered Engineer, at the option of the authorisation holder, confirming installation of capital goods at factory/premises of authorization holder or his supporting manufacturer(s). The RA may extend the said period for producing the certificate by a maximum period of another 12 months. Where a unit registered with Central Excise opts for independent Chartered Engineer’s certificate, the authorisation holder shall send a copy of the certificate to the jurisdictional Central Excise Authority as intimation/record.
(b) In the case of import of spares, the installation certificate shall be submitted by the Authorization holder within a period of three years from the date of import.

This is for your kind information.

Regards,

​YAGAY and SUN

(Manangement, Business and Indirect Tax Consultants)

[vinay wakde]

Thanks

With Regards,

Vinay