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TMI BlogExempts materials imported into India against a Duty Free Import AuthorisationX X X X Extracts X X X X X X X X Extracts X X X X ..... (i) that the description, value and quantity of materials imported are covered by the said authorisation and the said authorisation is produced before the proper officer of customs at the time of clearance for debit: Provided that in respect of resultant product specified in paragraph 4.55.3 of the Hand Book of Procedures (Vol. I) of the Foreign Trade Policy, the materials permitted in the said authorisation or a duty free import authorisation for intermediate supply, as the case may be, shall be of the same quality, technical characteristics and specifications as the materials used in the said resultant product. Provided further that in respect of the said resultant product the exporter shall give declaration with regard to the quality, technical characteristic and specifications of materials used in the shipping bill; (ii) that where import takes place after fulfilment of export obligation, the shipping bill number(s) and date(s) and quantity and Free on Board (FOB) value of the resultant product are endorsed on the said authorisation: Provided that where import takes place before fulfilment of export obligation, the quantity and FOB value of the resultant pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of customs so paid shall be eligible for availing CENVAT Credit under the CENVAT Credit Rules, 2004;] (iiib) that in respect of imports made after the discharge of export obligation in full, and if facility under rule 18 (rebate of duty paid on materials used in the manufacture of resultant product) or sub-rule 2 of rule 19 of the Central Excise Rules, 2002 or CENVAT credit under CENVAT Credit Rules, 2004 has not been availed and the importer furnishes proof to this effect to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs as the case may be, then the imported materials may be cleared without furnishing a bond specified in condition (iiia);] (iv) that the imports and exports are undertaken through seaports at Mumbai, Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamatar and Vadimar Haldia (Haldia Dock complex of Kolkata port) and 6 [Krishnapatnam 10[14 [ Ennore (Tamil Nadu), Karaikal (Union territory of Puducherry) and Kattupalli (Tamil Nad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said authorization: Provided that an Advance Intermediate authorization holder shall discharge export obligation by supplying the resultant products to the exporter in terms of paragraph 4.1.3 (ii) of the Foreign Trade Policy.] (vi) that the importer produces evidence of discharge of export obligation to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of thirty days of the expiry of period allowed for fulfilment of export obligation, or within such extended period as the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow; (vii) that exempt materials shall not be disposed of or utilised in any manner, except for utilisation in discharge of export obligation, before the export obligation under the said authorisation has been discharged in full; (viii) that where the Bond filed under condition (iii) against the said authorisation has not been redeemed by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, the unutilised material may be transferred to any other manufacturer for process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1992 (22 of 1992) or an officer authorized by him to grant an authorisation under the said Act; (iii) Materials means - (a) raw materials, components, intermediates, consumables, catalysts, and parts which are required for manufacture of resultant product; (b) mandatory spares within a value limit of ten per cent of the value of the authorisation which are required to be exported alongwith the resultant product; (c) fuel required for manufacture of resultant product; and (d) packaging materials required for packing of resultant product. (iv) manufacture has the same meaning as is assigned to it in paragraph 9.37 of the Foreign Trade Policy. 4 and 5D [(v) dutiable goods means excisable goods which are not exempt from central excise duty and which are not chargeable to 'nil' rate of central excise duty.] F. No.605/36/2006-DBK (Pt.) ************* Notes: As amended by Notification No. 63/2007 dated 4/5/2007, 116/2007 Cus. Dated 30/11/2007 , 125/2008 Cus dated 21/11/2008 , 19/2009 Customs dated 24/2/2009 and further [For further addition of more ports, see notification no. 123/2009 Customs dated 10/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of resultant product) or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 or CENVAT Credit under CENVAT Credit Rules, 2004 has been availed, then the importer shall use the imported materials for the manufacture of dutiable goods in his factory or in the factory of his supporting manufacturer and shall submit a certificate from the jurisdictional Central Excise Officer that the imported materials have been so used: Provided that, in case,- (a) materials are imported against an authorisation transferred by the Regional Authority, or (b) the imported materials are transferred with the permission of Regional Authority, then the importer shall pay an amount equal to the additional duty of customs leviable on the materials so imported or transferred, but for the exemption contained herein, together with interest at the rate of fifteen per cent. per annum from the date of clearance of the said materials: Provided further that no such amount shall be payable in respect of authorisation issued from the 1st day of May, 2006 to the 31st day of March, 2007. [ In the notification this amendment is not incorporated since the similar amendment has been made vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e words and brackets Waluj (Aurangabad) , the words, brackets and punctuations Waluj (Aurangabad), Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) and Patli (Gurgaon) , has been substituted vide Notification No. 123/2009-Cus, dated 10-11-2009 8. For the words and brackets and Patli (Gurgaon) the words and brackets, Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) , has been substituted vide Notification No. 93/2010-Cus, dated 14-9-2010. 9. Substituted vide Notification No. 40 /2011 Customs, Dated 19/05/2011, before it was read as:- and Veerapandi (Tamil Nadu), 10. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012 , before it was read as:- and Ennore (Tamil Nadu) 11. Substituted vide Notification No. 40/2012-CUSTOMS, Dated 14/06/2012 , before it was read as:- and Marripalem Village in Taluk of Edlapadu, District Guntur 12. Substituted vide Notification No. 50/2012-Customs, dated 10/09/2012 , before it was read as:- and Tondiarpet (TNPM), Chennai 13. Substituted vide Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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