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TMI BlogSpecial Economic Zone -Excise Duty Off on Goods Brought from Units outside the SEZX X X X Extracts X X X X X X X X Extracts X X X X ..... situated in other parts of India, for the purposes of manufacture of goods, services, production, processing, assembling, trading, repair, reconditioning, re-engineering, packaging or in connection therewith the export thereof (hereinafter referred to as the said purpose) from the whole of the duty of excise leviable thereon under section 3 of the said CCentral Excise Act, and the additional duty of excise leviable thereon under section 3 of the said Additional Duties of Excise (Goods of Special Importance) Act, subject to the following conditions, namely :- (1) The said unit has been authorised by the Development Commissioner to establish the unit in the Zone for the said purpose. (2) The said unit has been allowed by the Development Commissioner to bring the said goods as per the Export and Import Policy. (3) The said unit executes a legal undertaking with the Development Commissioner concerned to fulfil the Net Foreign Exchange Earning as a Percentage of Exports (hereinafter referred to as "NFEP") as specified in the Export and Import Policy and the Handbook of Procedure, Vol. I. (4) The said goods are brought directly into the unit from the factory of manufacture of ware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k of Procedures, Vol.l. , (7) The manufacturer of the said goods follows the procedure contained in rules 156A and 1568 of the Central Excise Rules, 1944 (hereinafter referred to as the said rules) as modified by rule 173N of the said rules. (8) The unit follows the procedure contained in Chapter X of the said rules with the modification that certificate in form CT -3 annexed to this notification as Annexure-1 shall be used by the Central Excise Officer-in-charge of the unit in place of a certificate in form CT -2 provided in the said rules. (9) The Assistant Commissioner of Central Excise or Customs or Deputy Commissioner of Central Excise or Customs may, subject to such conditions and limitations as may be imposed by him and, subject to the provisions of the Export and Import Policy- (i) permit the said goods or goods manufactured, produced, processed, partially processed or packaged in the said unit to be taken to any another unit in the other Special Economic Zone or to Export Oriented Unit(EOU)/ Export Processing Zone(EPZ)/ Software Technology Park(STP)/ Electronics Hardware Technology Park(EHTP) units temporarily without payment of duty for (a) repairs, processing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gold content in the said scrap, dust or sweepings. (11) The Assistant Commissioner of Central Excise or Customs or Deputy Commissioner of Central Excise or Customs may allow the said unit engaged in gem and jewellery in the Zone to receive plain gold or plain silver or plain platinum jewellery from any place in India against exchange of gold or silver or platinum of the same purity and quantity in weight as that of gold or silver or platinum jewellery, as the came may be, subject to the condition that the Domestic Tariff Area unit supplying such jewellery against exchange of gold/silver/platinum shall not be entitled for deemed export benefits and the said unit shall not be eligible for wastage or manufacturing loss against such jewellery" , (12) The Assistant Commissioner of Central Excise or Customs or Deputy Commissioner of Central Excise or Customs may allow- (i) the items of gem and jewellery to be taken out temporarily into Domestic Tariff Area without payment of duty for the purpose of display and to be returned thereafter; (ii) personal carriage of gold/silver/platinum jewellery or precious or semi- precious stones or beads and articles as samples upto US $ 1,00,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise or Customs or Deputy Commissioner of Central Excise or Customs may allow the said unit engaged in gem and jewellery in the Zone to receive plain gold or plain silver or plain platinum jewellery from any place in India against exchange of gold or silver or platinum of the same purity and quantity in weight as that of gold or silver or platinum jewellery, as the came may be, subject to the condition that the Domestic Tariff Area(DTA) unit supplying such jewellery against exchange of gold/silver/platinum shall not be entitled for deemed export benefits and the said unit shall not be eligible for wastage or manufacturing loss against such jewellery" , (12) The Assistant Commissioner of Central Excise or Customs or Deputy Commissioner of Central Excise or Customs may allow- (i) the items of gem and jewellery to be taken out temporarily into Domestic Tariff Area(DTA) without payment of duty for the purpose of display and to be returned thereafter; (ii) personal carriage of gold/silver/platinum jewellery or precious or semi- precious stones or beads and articles as samples upto US $ 1,00,000/- for export promotion tours and temporary display or sale abroad subject to the condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fulfilment of NFEP under this notification. 3. Notwithstanding anything contained in this notification, the said units (other than a trading unit), subject to achievement of NFEP as stipulated in the Export and Import Po1icy shall be allowed to clear in accordance with the said Policy, the finished goods including by-product and services, manufactured or produced out of the said goods (including rejects, waste and scrap material arising in the course of production, manufacture, processing or packaging of such articles and re-usable containers, cones, bobbins) into Domestic Tariff Area on payment of duty: Provided that where such finished goods (including rejects, waste and scrap materials) are not excisable, excise duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of manufacture of such finished goods, which would have been paid but for the exemption under this notification, shall be payable at the time of clearance of such finished goods : Provided further that where the goods have been procured for repairing, reconditioning or re-engineering and export thereof, such goods shall not be allowed after repairs, rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion.- For the purpose of this notification - (a) "Export and import Policy" means the Export and Import Policy, 1997-2002, published by the Government of India in the Ministry of Commerce vide notification No.1 (AE-99)/1997-2002, dated 31st March, 2000, as amended from time to time; (b) "Export Oriented Unit(EOU)" means a Hundred Percent Export Oriented Unit(EOU) as approved by the Board of Approvals appointed by the notification of the Government of India in the Ministry of Industry, Department of Industrial Policy and Promotion or the Development Commissioner concerned; (c) "Export Processing Zone(EPZ)" means the Export Processing Zone(EPZ) as notified by the notification of the Government of India in the Ministry of Finance (Department of Revenue) under section 3 of the Central Excise Act, 1914 (1 of 1944); (d) "Electronic Hardware Technology Park (EHTP) unit" means a unit establisbed under and in accordance with the Electronic Hardware Technology Park (EHTP) Scheme notified by the Government of India in the Ministry of Commerce, vide notification No. 5(AE-95)/92-97, dated 30th April, 1995 and approved by the Inter-Ministerial Standing Committee appointed by notificatio ..... 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