Purchased Capital Goods under Shis Licence, Central Excise

[RAM SHARMA]

Dear Experts,

Is it compulsory to take instalation certificate from excise department for import of  capital goods under shis Licence just like as under EPCG Scheme.

Thanks

 

Posts / Replies

[SANTOSH SHARMA]

There is no requirement to get installation certificate for capital goods cleared under SHIS Scheme. 

[Pradeep Khatri]

No installation certificate for ships and movable capital goods - Installation certificate is not required for ships and other imported movable capital goods under EPCG and SHIS.  DGFT Policy Circular No.  26/2009-14 dated 17-03-2010.

In case of transport vehicle like car, asking for installation certificate is not appropriate. Kumarakam Lake Resorts v. CC (2009 (5) TMI 512 - CESTAT, BANGALORE)= (2010) 253 ELT 262 (CESTAT).

In case of vehicle, installation means registration under Motor Vehicle Act/putting vehicle to use.  Surya Samudra Holiday Resorts v CC (2008 (11) TMI 407 - CESTAT, MUMBAI )(2010) 256 ELT 433 (CESTAT).

[RAM SHARMA]

In case of Machinery or Mould under EPCG Licence required to get instalation certificate. Thanks

[Pradeep Khatri]

Yes, it is required within Six Months from the date of importation of Capital Goods under EPCG.