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TMI BlogANNEXUREX X X X Extracts X X X X X X X X Extracts X X X X ..... and that the hotel or restaurant importing such goods is approved by that Ministry. 4. If the importer,- i. is registered with the Directorate of Vanaspati, Vegetable Oils and Fats in the Department of Food and Public Distribution in the Government of India; and ii. follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 5. If the importer,- is registered with the Directorate of Vanaspati, Vegetable Oils and Fats in the Department of Food and Public Distribution in the Government of India; produces a certificate from the said Directorate that it is a sick unit manufacturing vanaspati ; satisfies the jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, that the goods are intended for use in the manufacture of vanaspati in a factory having captive hydrogen generation facility; follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 6. If the importer furnishes an undertaking to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 12. If,- (a) the goods are imported by a manufacturer of handicrafts for use in the manufacture of handicrafts for export by that manufacturer and that the said manufacturer is registered with the Export Promotion Council for Handicrafts; (b) the value of the goods imported does not exceed 3% of the FOB value of handicrafts exported during the preceding financial year; and (c) the importer produces a certificate from the Export Promotion Council for Handicrafts certifying the value of exports made during the financial year mentioned in clause (b) above and also the description, value and quantity of the item(s) already imported under this notification during the current financial year 13. If, the Central Board of Film Censors or, an officer not below the rank of a Director, All India Radio or Doordarshan, as the case may be, certifies that the said film is predominantly educational in character. 14. If certified by the Ministry of Defence that the film is predominantly educational in character and is meant for training of defence personnel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted does not exceed 2% of the FOB value of textile garments exported during the preceding financial year; and (c) the importer produces a certificate from the Apparel Export Promotion Council , certifying - i. the value of exports made during the financial year mentioned in clause (b) above and also the value and quantity of lining and inter-lining materials already imported under this notification during the current financial year; ii. that the imported goods shall not be put to any other use or sold in the market except in the manufacture of textile garments for export; and (d) there is a doubt as to the useability of the goods in relation to the export product, the Commissioner of Customs, for reasons to be recorded in writing, orders drawal of sample at the time of export to verify such use. 20. If at the time of importation, the importer,- (1) in all cases [excluding the case of the goods at item No. 9 of List 3 (B)], produces a valid registration-cum-membership certificate issued by the Council for Leather Exports sponsored by the Government of India in the Ministry of Commerce and Industry; and (2) furnishes an undertaking to the Deputy Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.40, 8452.90, 8479.50, 8479.60, 8479.89 and 8483.20) or Chapter 85 (other than those falling under heading Nos. 85.06, 85.07, 85.09, 85.10, 85.11, 85.12, 85.13, 85.16, 85.18, 85.19, 85.20, 85.21, 85.22, 85.23, 85.24, 85.26, 85.27, 85.28, 85.31, 85.32, 85.35, 85.36, 85.37, 85.38, 85.39, 85.40, 85.41, 85.42, 85.44 and 85.48 and sub-heading Nos. 8525.30 and 8525.40) of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975). 23. If,- (a) the horological raw materials are imported for the manufacture of parts of wrist watches (watches designed primarily to show the time of the day, with or without additional features), mechanical or quartz analog; and (b) the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 24. If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the coin blanks shall be used only for the purpose of coining of coins in a Mint of the Government of India . 25. If the re-rollable scrap consists of seconds and defectives or cuttings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such exchange, that is to say, the aggregate of - (a) labour charges; (b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the said spinnerettes exported out of India; and (c) any other charges paid by the importer to the supplier of such spinnerettes for such exchange of spinnerettes; and (ii) the insurance and freight charges, both ways. 29. If, - 1. the bushings acquired in exchange, are imported, within one year of the date of exportation of bushings out of India; and 2. no drawback of duty has been paid on the occasion of their export. Explanation .- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said bushings were equal to- i. the cost of such exchange, that is to say, the aggregate of- a. labour charges; b. price charged for that quantity of platinum and rhodium, if any, which is in excess of the respective quantity of the platinum and rhodium contained in the said bushings exported out of India; and c. any other charges paid by the importer to the supplier of such bushi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this exemption and in the case of the goods at (2) to (5), the said officer certifies that the goods are required for the specified purposes; and (b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to the effect that,- (i) in the case of wind operated electricity generators upto 30 KW or wind operated battery chargers upto 30 KW, he shall not sell or otherwise dispose off, in any manner, such generators or chargers for a period of two years from the date of importation; (ii) in the case of other goods specified at (2) to (5), he shall use them for the specified purpose; and (iii) in case he fails to comply with sub-conditions (i) or (ii), or both conditions, as the case may be, he shall pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation. 34. If,- (a) the project for substitution of ozone depleting substances (ODS) or the project for setting up of new capacity with non-ODS technology has been approved by the Steering Committee set up in the Ministry of Environment and Forests for the clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Environment and Forests, to the effect that the imported kits or parts thereof are required for the conversion of motor-spirit or diesel driven vehicles into Compressed Natural Gas driven vehicles, or Propane driven vehicles, or Liquefied Petroleum Gas driven vehicles, as the case may be. 38. If,- (a) the goods are imported by- (i) the Ministry of Surface Transport, or (ii) a person who has been awarded a contract for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by the Public Works Department of a State Government or by a road construction corporation under the control of the Government of a State or Union Territory; or (iii) a person who has been named as a sub-contractor in the contract referred to in (ii) above for the construction of roads in India by or on behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by Public Works Department of a State Government or by a road construction corporation under the control of the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certifies that the scheme for renovation or modernisation, as the case may be, of such power plant, has been approved and an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; (b) in other cases, an officer not below the rank of the Chief Engineer of the concerned State Electricity Board or State Power Utility certifies that the scheme for renovation or modernisation, as the case may be, of such power plant, has been approved and an officer not below the rank of a Secretary in the State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; (ii) in the case of nuclear power plant, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy certifies the scheme for renovation or modernisation, as the case may be, of such power plant, has been approved and recommends the grant of the aforesaid exemption to the goods for such scheme; and (iii) in all cases, the importer furnishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipment to the said power generation plant and an officer not below the rank of a Secretary in the State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; and (d) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the purpose specified above and in the event of his failure to use the goods for the purpose specified, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation. 43. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing basic telephone service. 44. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing cellular mobile telephone service. 45. If imported by a person licensed by the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case may be, (iii) an undertaking from such licensee or lessee, as the case may be, binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with by such sub-contractor or licensee or lessee, as the case may be, and (iv) a certificate, in the case of a petroleum exploration license or mining lease, as the case may be, issued or renewed after the 1st of April, 1999, by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the licensee or lessee, as the case may be: Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies. 50. If,- (a) the parts and raw materials are used in the manufacture of goods in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962); and (b) a certificate is produced in each case to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from a duly authorized officer of the Directorate General of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tractor or contractor, as the case may be, and (iv) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies: Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies. 52. If,- (a) the goods are imported by an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the "contractor") or a sub-contractor of such Company or Companies or such consortium and in each case in connection with petroleum operations to be undertaken under a contract signed with the Government of India, on or after the 1st day of April,1998, under the New Exploration Licensing Policy of the said First Schedule; (b) where the importer is a contractor, he produces to the Deputy Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assistant Commissioner of Customs, as the case may be, to the effect that- (a) the parts or, as the case may be, the spare parts shall be used for the manufacture or maintenance, as the case may be, of the specified medical equipment; (b) he shall, within three months or such extended period that the said Deputy Commissioner or the Assistant Commissioner may allow, produce- (i) in the case of parts, a certificate from the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory manufacturing the specified medical equipment, to the effect that the parts have been used in the manufacture of the specified medical equipment; or (ii) in the case of spare parts, necessary evidence to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the spare parts have been used for the maintenance of the specified medical equipment; and (c) he shall pay, on demand, in the event of his failure to comply with the above conditions, an amount equal to the difference between the duty leviable on such quantity of the parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strar of Newspapers for India appointed under section 19A of the Press and Registration of Books Act, 1867 (25 of 1867); and (b) the importer at the time of import produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, - (1) a certificate issued by the Registrar of Newspapers for India recommending the grant of exemption under this notification; and (2) an undertaking to the effect that the imported goods shall remain in his possession, control and use and shall not be sold or parted with for a period of five years from the date of importation and in case the said goods are sold thereafter, the sale shall be subject to the permission granted by the Registrar of Newspapers for India. 58. If, in the case of imports, - (1) for the Teleteach or Margdarshan Programme, the Managing Director of M/s Electronic Trade and Technology Development Corporation Limited, certifies that the said cassettes and tapes are predominantly educational in character and the importer furnishes an undertaking to the effect that- (i) the certificate from the Central Board of Film Certification in the Form below, shall be produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eimported into India within six months or such period not exceeding one year from the date of their export from India, as may be extended by the said Deputy Commissioner or the Assistant Commissioner on sufficient cause being shown to his satisfaction; and (e) the External Publicity Division of the Ministry of External Affairs certifies that the purpose for which the goods had been exported from India was in public interest and had been sponsored or approved by the Government of India. 60. If the importer, at the time and place of clearance,- (a) produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Human Resource Development, Department of Education, to the effect that the imported recorded magnetic tapes, CD-ROMs and floppy diskettes are recorded with educational or scientific material for use in computers and are required by Institutes or Research Centres duly approved by the University Grants Commission; (b) gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that such imported goods shall not be- (i) use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) Council for Scientific and Industrial Research (CSIR) laboratories; (d) Central Power Research Institute, Bangalore; or (e) Any other test centre approved by any Ministry in the Government of India for this purpose; and (2) the Head of the organisation certifies that the goods have been imported by that organisation only for the purpose of testing and shall not be used or sold after such testing. 65. If the parts are required for manufacture or servicing of aeroplanes, gliders, helicopters or simulators of aircraft. Explanation.- "Parts of aeroplanes, gliders, helicopters or simulators of aircraft" shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts. 66. If an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Civil Aviation certifies in each case the description and quantity of such raw materials which are required for the manufacture or servicing of the specified aircraft or parts of such aircraft, as the case may be. 67. If the importer, at the time of import - (i) produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner to have been installed or otherwise used for the aforesaid purpose; (ii) on parts, raw material and consumables, as are not proved to the satisfaction of the said Commissioner to have been used or consumed for the aforesaid purpose, within a period of three months from the date of importation thereof or within such extended period as that Commissioner, on being satisfied that there is sufficient cause for not installing, using or consuming them, as the case may be, for the aforesaid purpose within the said period, allow. Explanation. - "Ocean going vessels" includes- (a) liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like) ; tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited press cameraman, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 20/99- Customs, dated the 28th February, 1999 or No. 16/2000-Customs, dated the 1st March, 2000; (ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified cameras, lenses and other goods, which does not exceed one lakh rupees; and (iii) if the importer gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time and place of importation to the effect that the said goods shall remain in his possession, control and use and shall not be sold or parted with for a period of two years from the date of importation. 74. (i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... societies being controlled by any of the authorities mentioned in (1) above; (b) the importer produces a certificate, from the Directorate General of Health Services of the Government of India or the Ministry of Health and Family Welfare in the Government of India, or from the State Government, the Union Terrritory Administration or the Local Authority running or controlling that hospital, as the case may be, to the effect that the said hospital falls in any of the categories specified at (a) above; and (c) the head of the hospital certifies in each case that the hospital equipment is meant for use in the hospital and is essential for running or maintenance of the hospital. Explanation .- "Hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment. 79. If the importer at the time of importation, - (a) produces a certificate from the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, in each case, in the Form below; or (b) furnishes an undertaking acceptable to the Deputy Commissioner of Customs or th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the said Department certifying that the import of the said tracks and surfaces is under the "Scheme for Laying Synthetic Tracks and Artificial Surfaces" and also recommending the grant of the exemption; and (2) gives an undertaking to the effect that the equipment imported for installation of the said tracks and surfaces shall be re-exported within a period of six months from the date of importation, and in the event of failure to comply with the same he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation. 84. If,- (a) the goods are imported into India by a National Sports Federation, under a certiificate issued by the Sports Authority of India or imported by the Sports Authority of India, for use in a national or international championship or competition, to be held in India or abroad; and (b) the importer, at the time of cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking. 87. If a certificate from the Indian Mission concerned, about the ownership of the goods by the deceased person, is produced at the time of clearance of the goods through Customs station. 88. If the imported goods are meant to be exhibited in a museum managed by - (a) the Archaeological Survey of India, such goods shall be imported under cover of a certificate issued by the Director General of Archaeology in India; or (b) a State Government, such goods shall be imported under cover of a certificate issued by the concerned Authority in the concerned State Government. 89. If,- (a) the goods are imported by a manufacturer of textile garments or leather garments for use in the manufacture of textile garments or leather garments for export by that manufacturer and that the said manufacturer is registered with the Apparel Export Promotion Council or Council for Leather Exports, as the case may be; (b) the value of the goods imported does not exceed 3% of the FOB value of textile garments or leather garmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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