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TMI BlogExemption to goods from Customs duty and additional duty when imported against Duty Entitlement Pass BookX X X X Extracts X X X X X X X X Extracts X X X X ..... under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table; (b) from so much of additional duty leviable thereon 15 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; subject to the following conditions, namely :- 3 [ (i) that the importer has been issued a Duty Entitlement Pass Book Scrip by the Licensing Authority in terms of paragraph 4.3 of the Foreign Trade Policy or rule 24 or rule 30 of the Special Economic Zones Rules, 2006 .] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi) 13 [ 3A Indore, Dabolim (Goa) and Visakhapatnam] or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirpur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Dulatabad (Wanjarwadi and Maliwada), 7 [ Waluj (Aurangabad), Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) ] 8 [ Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) 9 [ Veerapandi (Tamil Nadu) 11 [ Marr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere the importer does not claim exemption from the additional duty of customs leviable 16 [ under sub-sections (1), (3) and (5) of section 3 ] of the Customs Tariff Act, 1975 (51 of 1975), he shall be deemed not to have availed the exemption from the said duty for the purpose of calculation of the said additional duty of customs; (vi) that the importer shall be entitled to avail the drawback or CENVAT credit of additional duty lveiable 17 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act against the amount debited in the said 4 [Duty Entitlement Pass Book Scrip] (vii) that where benefit of exemption from duty is claimed by a person, who is not a 4 [Duty Entitlement Pass Book Scrip] holder, suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le, read with any other notification (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act; (iv) applied rate of additional duty means the additional duty leviable under section 3 of the said Customs Tariff Act with respect to the goods specified in column (2) of said Table, read with any other notification (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act. ------------------------- Notes : (As amended by Notifications) No. 97/2005-Cus, dated 17-11-2005; No. 104/2005-Cus, dated 26-12-2005; No. 32/2006-Cus, dated 31-3-2006; No. 41/2006-Cus, dated 5-5-2006; No. 48/2007-Cus, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nadu) has been substituted vide Notification No. 93/2010-Cus, dated 14-9-2010. 7. Substituted vide Notification No. 123/2009-Cus, dated 10-11-2009, before it was read as:- Waluj (Aurangabad) , 8. For the words and brackets and Patli (Gurgaon) , the words 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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