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Exemption to specified goods imported under Duty Free Replenishment Certificate (DFRC) Licence

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..... whole of the Special Additional Duty leviable thereon under section 3A, of the said Customs Tariff Act, subject to the following conditions, namely:- (i) that the importer has been granted duty free replenishment certificate licence or duty free replenishment certificate licence for intermediate supply, as the case may be, by the Licensing Authority, for import of the said materials in terms of paragraph 4.2 of the Export and Import Policy (hereinafter referred to as the said licence) and the said licence is produced at the time of clearance for debit by the proper officer of the customs; (ii) the said licence contains the endorsements specifying, inter alia; (a) the Standard Input Output Norm (SION) number, description and value o .....

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..... ar ,Haldia (Haldia Dock complex of Kolkata port) and Krishnapatnam or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi), Indore and Dabolim (Goa) 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, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad, (Wanjarwadi and Maliwada), Malanpur, Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Singanalur, Jodhpur, Kota, Udaipur, Ah .....

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..... ity , means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant a licence under the said Act; (iii) Materials means - (a) raw materials, components, intermediates, consumables and parts used in the manufacture of resultant product; (b) packing materials used in the packaging of resultant product. (c) fuel ------------------------------------------- Notes:- (As amended by Notfn. No. 125/02, 57/03, 84/03, 97/03, 29/04, 63/04, 46/05, 77/05, 97/05, 41/06, 63/2007 dated 4/5/2007, 116/2007 Cus. Dated 30/11/2007 , 63/2008 Cus dated 8-5-2008 , 19/2009 Customs dated 24/2/2009 ) - .....

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