TMI BlogExemption to hotel or stand alone restaurant and other service provider under Served from India SchemeX X X X Extracts X X X X X X X X Extracts X X X X ..... rant, capital goods including spares, office equipment, professional equipment, office furniture and consumables, related to its service sector business and food items and alcoholic beverages but excluding other products classifiable in Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and items not permitted to be imported in terms of Appendix 37B of the Hand Book of Procedure, volume I; (ii) in the case of service provider other than hotel or stand alone restaurant, capital goods including spares, office equipment, professional equipment, office furniture and consumables, related to its service sector business, but excluding the items not permitted to be imported in terms of Appendix 37B of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id scrip remains unchanged.] (ii) that the said certificate and goods cleared against it shall not be transferred or sold; 8 [ Provided that except in case of goods covered at sub-paragraph (iii) above, transfer of the said certificate and goods may be allowed subject to actual user condition within the service providers of the group company or managed hotels as defined in Chapter 9 of the Foreign Trade Policy ; ] 5 [(iia) that the capital goods including spares covered at sub-paragraph (iii) above shall be subject to actual user condition and the person procuring the goods, at the time of clearance of the said goods, shall furnish an undertaking to this effect to the Deputy Commissioner of Central Excise or Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded as personal vehicles subject to the condition that the jurisdictional central excise authority endorses the invoice at the time of clearance specifying that the vehicle shall be registered as vehicle for tourist purpose only and the vehicle is so registered and a copy of the registration certificate to that effect is submitted to the concerned jurisdictional central excise authority as a confirmation of clearance of vehicle within six months from the date of clearance and the said vehicle is used for tourist purpose only.] Explanation - For the purposes of this notification, - (i) Capital Goods has the same meaning assigned to it in paragraph 9.12 of the Foreign Trade Policy; (ii) Foreign Trade Policy means the Foreign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, office furniture and consumables, related to its service sector business, 3. Inserted vide Notification No. 15/2013- CE dated the 18/04/2013 4. S ubstituted vide Notification No. 15/2013- CE dated the 18/04/2013 , before it was read as that transfer . 5. Inserted vide Notification No. 15/2013- CE dated the 18/04/2013 6. Inserted vide Notification No. 15/2013- CE dated the 18/04/2013 7. Substituted vide Not. 17/2013 - Dated 16-5-2013 , before it was read as, paragraph 3.6.4 8. Substituted vide Not. 17/2013 - Dated 16-5-2013 , before it was read as, Provided 4 [that, except in case of goods covered at sub-paragraph (iii) above, transfer shall be substituted] of the said certificate and go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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