9911796707
TMI BlogExemption to specified goods imported under an Advance Licence for deemed exports under paragraph 4.1.1 of the EXIM PolicyX X X X Extracts X X X X X X X X Extracts X X X X ..... he duty of Customs leviable thereon, under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty leviable thereon 2 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act subject to the following conditions, namely:- (1) that the importer has been granted Advance Licence for deemed export by the Licensing Authority for import of the said materials for the aforesaid purpose in terms of paragraph 4.1.1 of the Export and Import Policy (hereinafter referred to as the said licence), and the said licence is produced by the importer at the time of clearance for debit by the proper officer of the customs: (2) that the said licence contains the endorsements s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat where final goods in respect of which the said materials have been imported have already been manufactured and supplied as required under this notification, the importer may use the said materials for the manufacture of any other goods; (6) that the imports are undertaken through sea ports at Mumbai, Sikkim, Kolkatta, Cochin, Kandla, Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep. Tuticorin, Visakhapatnam, Kakinada, Magdalla, Dahej, Mundhra, Nagapattinam, Okha,Pipavav, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar Vadimar, Haldia (Haldia Dock complex of Kolkata port) and Krishnapatnam or through any of the Airports at Ahmedabad, Bangalore, Mumbai, Kolkatta, Bhubaneshwar, Coimbatore, Nagpur, Cochin, Delhi, Hyder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired for the manufacture of the final goods, when imported into India and supplied to Export Oriented Unit, Special Economic Zone, Electronic Hardware Technology Park and Software Technology Park, shall be exempted 3 [ from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, safeguard duty leviable thereon under section 8B and anti-dumping duty leviable thereon under section 9A ] of the said Customs Tariff Act subject to the conditions mentioned in paragraph 1. 1 [3. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) supply of capital goods including capital goods in unassembled/dissembled condition including plant, machinery, accessories, tools, dies and such goods which are used for installation purpose till the stage of commercial production, and spares to the extent of 10 percent of the FOR value of such capital goods for fertilizer plants; (f) supply of goods to any project or purpose in respect of which the Ministry of Finance, by a notification, permits the import of such goods at Zero customs duty coupled with the extension of benefits specified in chapter 8 of the Export and Import Policy for domestic supplies; (g) supply of goods to power and refinery projects not covered in (f) above; (h) supply of Marine Freight Containers by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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