TMI BlogExemption to specified goods imported under a Duty Entitlement Pass Book issued in terms of paragraph 4.3 of the Export and Import PolicyX X X X Extracts X X X X X X X X Extracts X X X X ..... f duty of customs leviable thereon 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 3[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: - (i) that the importer has been issued a Duty Entitlement Pass Book by the Licensing Authority in terms of paragraph 4.3 of the Export and Import Policy. (ii) the importer has been permitted credit entries in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Salem, Tirupur, Singanalur, Waluj, Surat, Malanpur, Nasik, Rudrapur (Nainital), Kota, Udaipur, Daulatabad (Wanjarwadi and Maliwada), Dighi (Pune), Vadodra, Ahmedabad, Bhiwadi, Madurai, Jallandhar, Meerut, Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Mandideep (District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District Ghaziabad) or through the Land Customs Station at Ranaghat, Singhabad Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, 1Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha or Speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Edible oils 50% of applied rate of duty 50% of applied rate of additional duty Explanation. - For the purpose of this notification, - (i) "Export and Import Policy" means the Export and Import Policy April, 2002 - March, 2007 published vide notification of the Government of India in the Ministry of Commerce No.1/2002-2007, dated the 31st March, 2002; and (ii) "Licensing Authority" 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) "Special Economic Zone (SEZ)" has the same meaning as assigned to it in paragraph 9.48 of the Export and I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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