Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Exemption to goods imported against a Duty Free Credit entitlement Certificate by a status holder

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 3.7.2.1(vi) of the Export Import Policy and in serial number 509 of notification number 21/2002-Customs dated 1.3.200 2, in case they are imported by the status holders of marine sector; (ii) the goods specified in para 3.7.2.1(vi) of the export Import Policy in case they are imported by the status holders of other sectors; when imported into India against a Duty Credit Entitlement Certificate (hereinafter referred to as the said certificate) issued under paragraph 3.7.2.1(vi) of the Export and Import Policy (a) from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act 1975 (51 of 1975); (b) from the whole of the additional duty leviable thereon 12 [ under sub-sections (1), .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (4) that the said certificate shall be produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods but for this exemption: Provided that exemptions from duty shall not be admissible if there is insufficient credit in the said license for debiting the duties leviable on the goods but for this exemption; (5) that the imports against the said certificate are undertaken through sea ports at Mumbai, Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam, Mundhra, Okha, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar, Vadimar, Haldia (Haldia Dock complex of Kolka .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Kundli, Bhadohi, Raipur, Mandideep (District Raisen), Durgapur (Export Promotion Industrial Park), 11 [ Babarpur, Loni (District Ghaziabad) and Melapakkam Village (Arakkonam Taluk, Vellore District) ] or through the Land Customs Stations at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo and Attari Road , Hilli, Ghojadanga and Changrabandha or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962). (6) that where the importer does not claim exemption from the additional duty of customs leviable 14 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Ta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2/2008 Cus dated 8-5-2008 , 19/2009 Customs dated 24/2/2009 , 105/2009 Customs dated 14.9.2009 , 1. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010, before substitution it was read as:- and Krishnapatnam , 2. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012 , before it was read as:- and Ennore (Tamil Nadu) 3. Substituted vide Notification No. 40 /2011 - Customs, Dated 19/05/2011 before it was read as:- and Veerapandi(Tamil Nadu) 4. notification no. 123/2009 Customs dated 10/11/2009 ], before it was read as:- Waluj (Aurangabad) 5. Substituted vide Notification No. 93/2010 - Customs, Dated 14/09/2010 , before it was read as:- and Patli (Gurgaon) 6. Substitute .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates