9911796707
TMI BlogExemption to goods when imported against an Advance LicenceX X X X Extracts X X X X X X X X Extracts X X X X ..... le of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and 19 [ 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 following conditions, namely :- (i) that the description, value and quantity of materials imported are covered by the said licence or authorisation and the said licence or authorisation is produced before the proper officer of customs at the time of clearance for debit; (ii) that where import takes place after fulfilment of export obligation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 [Ennore (Tamil Nadu), Karaikal (Union territory of Puducherry) and Kattupalli (Tamil Nadu)] ] or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi) 15 [ 3 [Indore, Dabolim (Goa)] and Visakhapatnam] , or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), 9 [ Waluj (Aurangabad) , Talegoan(District ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the export obligation as specified in the said licence or authorisation (both in value and quantity terms) is discharged within the period specified in the said licence or authorisation or within such extended period as may be granted by the Licensing Authority or Regional Authority by exporting resultant products, manufactured in India which are specified in the said licence or authorisation and in respect of which facility under rule 18 (rebate of duty paid on materials used in the manufacture of resultant product) or sub-rule (2) of 19 of the Central Excise Rules, 2002 has not been availed : Provided that an Advance Intermediate Licence holder shall discharge export obligation by supplying the resultant products to exporter in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) the name and address of the supporting manufacturer is specified in the said licence or authorisation and the bond required to be executed by the importer in terms of condition (iii) shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification; and (b) exempt materials are utilised in the factory of such supporting manufacturer for discharge of export obligation and the same shall not be transferred or sold or used for any other purpose by the said merchant exporter. 2. Where the materials are found defective or unfit for use, the said materials may be re-exported back to the foreign supplier within three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant a licence under the said Act; (iii) Materials means - (a) raw materials, components, intermediates, consumables, catalysts and parts which are required for manufacture of resultant product; (b) mandatory spares within a value limit of ten per cent. of the value of the licence which are required to be exported alongwith the resultant product; (c) fuel required for manufacture of resultant product; and (d) packaging materials required for packing of resultant product; (iv) manufacture has the same meaning as assigned to it in paragraph 9.37 of the Foreign Trade Policy. -------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amil Nadu) has been substituted Notification No. 93/2010-Cus, dated 14-9-2010. 9. In the said notification, in the opening paragraph, in condition (iv), for the words and brackets Waluj (Aurangabad) , the words Waluj (Aurangabad) , Talegoan(District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) and Patli (Gurgaon) , has been substituted vide Notification No. 123/2009-Cus, dated 10-11-2009. 10. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010, before it was read as:- and Patli (Gurgaon) 11. Substituted vide Notification No. 40 /2011 Customs, Dated 19/05/2011, before it was read as:- and Veerapandi (Tamil Nadu), 12. Substituted vide Notification No. 37/2012-C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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