9911796707
TMI BlogExemption to specified goods imported on procured by EOU's, STP Units, EHTP units etc. for specified purposesX X X X Extracts X X X X X X X X Extracts X X X X ..... red to as the unit ) other than those referred to in clauses (b), (c) and (e), or (ii) manufacture or development of software, data entry and conversion, data processing, data analysis and control data management or call center services for export by Software Technology Park (STP) unit, or a unit in Software Technology Park Complex under the export oriented scheme (hereinafter referred to as the unit) ; or (iii) manufacture and development of electronics hardware or electronics hardware and software in an integrated manner for export by an Electronic Hardware Technology Park (EHTP) unit or a unit in Electronic Hardware Technology Park Complex under the export oriented scheme (hereinafter referred to as the unit ); or (b) all goods specified in the Annexure-II to this notification, when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act or from international exhibition held in India for the purposes of production, manufacture or packaging of articles specified in Annexure-III for export by export oriented undertaking in horticulture, agriculture and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons (7) and (9), respectively of section 3 of the said Customs Tariff Act: Provided that 74 [ exemption under this notification shall be subject to the following conditions ] , namely:-] (1) The importer has been authorised by the Development Commissioner to establish the unit for the purposes specified in clauses (a) to (e) of the opening paragraph of this notification; (2) The unit carries out the manufacture, production, packaging or job-work or service 39 [ subject to such conditions ] as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs or Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, (hereinafter referred as the said officer) in this behalf; 50 [2A. The unit shall follow the procedure prescribed under rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 , for import of goods.] (3) The unit executes a bond in such form and for such sum and with such authority, as may be specified by the said officer, binding himself,- (a) to bring the said goods into the unit or and use them for the specified purpose mentioned in clauses (a) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ministry of Finance (Department of Revenue,) issued under section 28AB of the said Customs Act, on the said duty to be paid on demand from the date of importation or procurement of the said goods till the payment of such duty. (4) The said officer may, subject to such conditions and limitations as may be imposed by him and subject to the provisions of the Foreign Trade Policy,- (i) permit re-export of the goods; (ii) Omitted (iii) permit the goods (other than capital goods) or goods partially processed or manufactured or packaged in the unit, to be taken outside the unit without payment of duty for the purpose of test, repairs, replacement, calibration, refining, processing, display, jobwork or any other operation necessary for manufacture of final product and to be returned to the unit, thereafter or remove the same without payment of duty under bond for export from jobworker's premises: Provided that in case of export from the job-worker's premises, such job-worker shall be Central Excise registrant under section 6 of the Central Excise Act, 1944 ( 1 of 1944), read with rule 9 of the 56 [ the Central Excise Rules, 2017 or as a GST registrant under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Economic Zone (SEZ) or other Export Oriented Undertaking (EOU) or Electronic Hardware Technology Park (EHTP) unit or Software Technology Park (STP) unit, as the case may be, without payment of duty for the purpose of manufacture and export there from or for use within the unit after giving prior intimation to the said officer, subject to maintenance of proper accounts of removal and receipt of goods 40 [***] 25 [such transferred goods may also be returned by the second unit to the original unit in case of rejection without payment of duty;]; 26 [(4ba) In respect of a group of EOUs or EHTPs or STPs as the case may be, BTP units which source inputs centrally in order to obtain bulk discount and, or, reduce cost of transportation and other logistics cost and, or, to maintain effective supply chain, inter unit transfer of goods and services may be permitted on a case-to-case basis by the Unit Approval Committee. In case inputs so sourced are imported and then transferred to another unit, then value of the goods so transferred shall be taken as inflow for the unit transferring these goods and as outflow for the unit receiving these goods , for the purpose of calculation of NFE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be essential and personal carriage of the goods may be undertaken after giving intimation to the Development Commissioner and the said officer. (v) with the approval of Development Commissioner, export of jewellery for holding, or participating in, an exhibition abroad subject to the condition that the jewellery not sold shall be re-imported within sixty days of the close of the exhibition; 11 [Provided that in case of exhibition in USA, the time period for re-importing the jewellery shall be ninety days] (vi) to export jewellery including branded jewellery for display and sale in the permanent shops set up abroad, provided that such items not sold abroad within one hundred eighty days, shall be re-imported within next forty five days ; (vii) to remove parts and tools of machines temporarily into Domestic Tariff Area without payment of duty for the purpose of repairs and return thereof after such repairs; (viii) to remove moulds, tools, patterns and drawing to the premises of the sub-contractors for jobwork without payment of duty and to be returned to the unit thereafter within the period specified in this behalf by the said officer; (ix ) to send scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respective Commissioner of Customs 69 [****] , as the case may be, in this regard; 58 [ (xv) subject to the fulfillment of such conditions as he may specify, the maximum wastage or manufacturing loss of gold or platinum or silver during the manufacture of jewellery or articles thereof shall be as per paragraph 4.60 of the Handbook of Procedures. Explanation .- For the purposes of this sub-condition, (a) the percentage of wastage shall be calculated with reference to the total quantity of gold or platinum or silver imported or issued for manufacture of the jewellery; (b) no wastage shall be allowed for jewellery procured against exchange under provisions of the Foreign Trade Policy; ] TABLE Description of Jewellery % of wastage of Gold or Platinum % of wastage of of Silver 1 2 3 Plain jewellery and articles thereof unstudded 3.5% 4.5% Studded jewellery and articles thereof 9.0% 10% Mountings and findings used in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts imported by Software Technology Park (STP) unit to be linked to research or educational institute (other than institute engaged in commercial activities) as may be approved by the Inter Ministerial Standing Committee for research, education or any such non commercial purposes as per procedure specified by him in this regard and subject to necessary permission granted by the Inter Ministerial Standing Committee; (11) The said officer may permit Software Technology Park (STP) unit to use computer system for training purposes (including commercial training) subject to the condition that the unit had achieved positive Net Foreign exchange Earning and that no computer terminal 43 [ shall be installed outside the premises of the unit; ] (12) The said officer subject to the approval of the Commissioner of Customs 69 [****] , as the case may be, may allow diesel generating sets, captive power plants, central air-conditioning equipments, uninterrupted power supply system, networking equipments, EPABX, Fax, photocopier equipments, data transfer protocol equipments and security system imported by an export oriented undertaking, or Electronic Hardware Technology Park (EHTP) un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... convertible foreign currency for consultancy services for development of software 'on site' abroad shall be deemed to be exports for the purpose of fulfilment of positive Net Foreign exchange Earning under this notification. 51 [ 3. Notwithstanding anything contained in this notification, the exemption from the whole of duty of Customs leviable thereon under First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , shall not apply to inputs which on importation into India or procurement, are used for the purpose of manufacture of finished goods [ other than falling under Fourth Schedule of Central Excise Act, 1944 (1 of 1944) ] or services and such finished goods and services, (including by-products, rejects, waste and scrap arising in the course of production, manufacture, processing or packaging of such goods ) are supplied in Domestic Tariff Area in accordance with the Foreign Trade Policy, on payment of applicable Goods and Service Tax leviable thereon, or are in stock at the time of exit from the scheme in accordance with the Foreign Trade Policy and in case of waste and scrap within SION or within norms fixed by the Norms Committee or norms as approve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in manufacture of electronic hardware and software in integrated manner, shall be allowed to sell software, data entry and conversion, data processing, data analysis, control data management or rendering of call centre services through data communication link and or tele-communication link subject to such conditions as may be specified by Commissioner of Customs: Provided also that goods, which have been repaired, reconditioned, re-engineered shall not be allowed to be sold in the Domestic Tariff Area. Explanation .- For the purpose of this paragraph, on payment of whole of duty of Customs leviable thereon under the First Schedule to the Customs Tariff Act 1975 availed as exemption, under this notification, on the inputs utilised for the purpose of manufacture of finished goods [ other than falling under Fourth Schedule of Central Excise Act, 1944 (1 of 1944) ] before clearance of such finished goods (including by-products, rejects, waste and scrap arising in the course of production, manufacture, processing or packaging of such goods) or services on payment of applicable, Goods and Service Tax leviable thereon, in Domestic Tariff Area or as are in stock at the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n shall be allowed from the date of commencement of commercial production of the unit or where such goods have been received after such commencement, from the date on which such goods have come into use for commercial production to the date of 46 [***] clearance, 46 [***] . 29 [(4) unit which has not availed any duty benefit on procurement of raw material, capital goods, etc., may be provided fast track de-bonding or exit from the STP or EHTP scheme. ] (b) such clearance 46 [***] of goods (including empty cones, bobbins, containers, suitable for repeated use) other than those specified in clause (a) may be allowed on payment of duty 61 [ but for the exemption on the value at the time of import ] ; Provided further that in a case of exit by a unit where positive NFE criteria is fulfilled in terms of Para 78 [ 6.17(g) ] of Foreign Trade Policy, such clearance 46 [***] of goods shall be allowed under Advance Authorization as one time option on payment of applicable duty. (c) such clearance 46 [***] of used packing materials, such as cardboard boxes, polyethylene bags of a kind unsuitable for repeated use, may be allowed without payment of duty. 5. Notwith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit for production or in connection therewith; and to bring back the produce to the unit for exports, in accordance with the provisions of Foreign Trade Policy and Handbook of Procedures, Volume-I and subject to the following conditions:- (i) the unit shall produce an agreement between it and contract farmer(s) to the said officer; (ii) in case of unit other than those which are in existence for less than two years, they shall be required to furnish a bank guarantee equal to the total duty foregone on the goods so transferred to the fields or farms of contract farmers; (iii) prior to import of the goods, the unit shall apply to the said officer giving the details, such as, number of contract farmers and location of their farms, measurement of the farms or fields under contract farming, input-output norms of production as fixed by Directorate General of Foreign Trade and their projected requirements and after examination of the such projected requirement, the said officer shall give permission for the import or procurement of the same on annual basis; (iv) in case of failure of the unit to bring back the agriculture or horticulture produce so produced in the fields ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of articles of granite for export by its own export oriented undertaking; (iii) the unit maintains a proper account of receipt, consumption and utilisation of the said goods and of granite so quarried and transferred to his processing unit or to any other export oriented unit or units in special economic zone, and shall submit such accounts periodically to the Development Commissioner of the Zone and to the said officer, in such form and in such manner as may be laid down by the Development Commissioner or the said officer, as the case may be ; (iv) the said officer may, subject to such conditions and limitations as he may specify and subject to the provisions of the Foreign Trade Policy, allow - (a) the unit to supply granite so quarried to other export oriented undertaking or units in the special economic zone without payment of duty; (b) the goods to be taken out temporarily without payment of duty for repairs and return thereof; (c) the unit to export the goods; (d) destruction of obsolete capital goods without payment of duty, if such goods are destroyed in the presence of the Customs Officer 69 [****] ; (e) the goods shall not be transferred or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n shall also apply to computers and computers peripherals including printer, plotter, scanner, monitor, keyboard and storage unit, when donated by the unit two years after their import or procurement and use by the unit, to - (i) a School run by the Central Government or, Government of a State or, a Union territory or, a local body; (ii) an Educational Institution run on non-commercial basis by any organization; (iii) a Registered Charitable Hospital; (iv) a Public Library; (v) a Public Funded Research and Development Establishment; (vi) a Community Information Centre run by, the Central Government or, Government of a State or, a Union territory or, local body; (vii) an Adult Education Centre run by the Central Government or, Government of a State or, a Union territory or, a local body, or (viii) an organisation of the Central Government or, a Government of a State or, a Union territory, subject to the condition that the donee undertakes to observe the procedure prescribed by the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdicition over the donor unit, for transport of the said goods from the donor unit to the prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s alongwith such articles and export thereof ( for example, cuff-links imported for exports alongwith shirts manufactured by the unit or a brush imported for packaging with the hair dye manufactured and exported by the unit, etc .), subject to the following conditions, namely:- (a) no such exemption shall apply to gems and jewellery units; (b) the value of goods eligible for exemption shall not exceed 5% of the FOB value of such manufactured articles exported by the unit in the preceding financial year; (c) the list of goods to be imported under this clause shall be approved by the Board of Approval and the unit shall fulfill such conditions as may be specified by the Board of Approval in this behalf; and (d) the goods imported and articles manufactured by the unit shall be listed out separately in the export documents:] 17 [Provided that the export value of such spares, components, promotional material and goods imported for consolidation shall not be taken into consideration for fulfillment of Net Foreign Exchange Earnings (NFE) and for availing Domestic Sale Entitlement as specified in paragraph 79 [ 6.07 ] of the Foreign Trade Policy. The goods imported fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 nd October 1991), 95/93-Customs, dated the 2nd March 1993( G.S.R. 254(E), dated the 2nd March, 1993), 96/93-Customs, dated the 2nd March 1993, ( G.S.R. 255(E), dated the 2nd March 1993), 126/94-Customs, dated the 3rd June 1994, (G.S.R. 488(E), dated the 3rd June 1994), 196/94- Customs, dated the 8th December 1994, (G.S.R. 856(E), dated the 8th December 1994), 53/97- Customs, dated the 3rd June, 1997, (G.S.R. 302(E), dated the 3rd June 1997), 47/98-Customs, dated the 16th July, 1998 ( G.S.R No. 391(E), dated the 16th July, 1998), and 58/2000-Customs, dated the 8th May, 2000 (G.S.R. 415(E) dated the 8th May, 2000) are hereby rescinded. 13. This notification shall come into force on the 1st day of April, 2003. Explanation - For the purposes of this notification,- (i) Board of Approval means the authority appointed by the Central Government in exercise of the powers conferred by section 14 of the Industries (Development or Regulation) Act, 1951(65 of 1951) and the rules made under that Act; (ii) Domestic Tariff Area means area except special economic zone, export oriented undertakings, SoftwareTechnologyPark unit and ElectronicHardwareTechnologyPark unit; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Export House, in terms of the Foreign Trade Policy;] (xii) NFE means Net Foreign Exchange Earnings in terms of 34 [Para 6.04 of Foreign Trade Policy and Para 6.10 of Handbook of Procedure] and shall be calculated in the manner explained in 66 [ Annexure to Appendix 6F of 84 [ Foreign Trade Policy ] . (xiii) SION means Standard Input Output Norms notified by Director General of Foreign Trade in 85 [ Hand Book of Procedures ] /approved by Board of Approval. 7 [(xiv) Norms Committee means the Norms Committee in the Directorate General of Foreign Trade for recommending Input Output norms and value addition norms to be notified by the Director General of Foreign Trade.] 86 [(xv) Letter of Permission (LoP) has the same meaning as assigned in Chapter 6 of the Foreign Trade Policy, 2023 notified by the Government of India in the Ministry of Commerce and Industry, published in the Gazette of India, Extraordinary, Part- II, Section 3, Sub-section (ii) vide Notification No 1/2023, dated the 31st March, 2023. ]] ANNEXURE-I Sr.No. Description of Goods 1 Capital goods and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or reconditioning. (ii) Goods re-imported, as specified in Annexure-VII to this notification, within seven years from the date of exportation, for repair or reconditioning. Provided that such re-imported goods mentioned at (i) and (ii) above are re-exported within one year of the date of re-importation. ] 15. Goods re-imported within one year from the date of exportation from the unit due to failure of the foreign buyer to take delivery. 24 [ Explanation .- For removal of doubts, it is clarified that the goods for which there is failure of the foreign buyer to take delivery shall include goods rejected by the foreign buyer. ] 23 [15A Goods re-imported within sixty days of close of exhibition for which these goods were exported. In case of exhibition in USA, the time period shall be ninety days.] 8 [15B Pharmaceuticals samples in retail packs (repacked from bulk packs exported by the unit) imported for retention or stability in terms of any statutory requirements.] 16 Raw materials for making c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Animal feed such as cattle feed and poultry feed. 5 Veterinary medicines including vaccines. 6 Packaging materials including machinery and equipment for packaging. 7 Cooling equipment for cold room, storage room, pro-cooling chambers and its accessories. 8 Sorting equipment, Grading equipment, Packing equipment and temperature control or humidity control equipment. 9 Power generating sets; Refrigeration and air-conditioning equipment for fitment on transport vehicles. 10 Spare parts for the maintenance of goods mentioned at item Nos. 8 to 11 above. 11 High Speed Diesel oil for power generating sets as approved by the Board of Approvals. 12 Plant or parts thereof, seeds, saplings, tubers, bulbs, Rhizomes, roots cuttings, all types of grafts, tissue culture material, and other vegetatively propagated material utilized for sowing and planting. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and spares, consumables including lubricants therefore. 3 Captive power plant including power generating set as recommended by Development Commissioner and accessories . 4 Tools, Jigs, Gauges, Fixtures, Moulds, Dies, Instruments and accessories. 5 Cold room apparels. 6 Chemicals for water treatment, Zeolite, Teaseed powder/cake, waste digesters, pesticides, fungicides, veterinary medicines including vaccines. 7 Office equipments, spares and consumables thereof. 8 Feed for prawns/fish and other aquatic animals including Artemia (Brain Shrimp eggs) and other Hatchery feeds. 9 Raw materials for feeds for aquatic animals, namely, meals of fish and other aquatic invertebrates like squid/prawns in liquid, powder or other forms, fish lipid oil, squid oil, veterinary grade premix of vitamins/ minerals not suitable for human consumption, sea weed powder, kalp Meal, Molasses, yeast, choline chloride, Antioxidants ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dust Collector 30 Consumables and Tools 31 9 [Spares upto a value of 5 per cent of the value of respective goods specified at Sl. No.1 to Sl. No.29 in each financial year.] ANNEXURE-VI Sl. No. Description of Goods 1 Capital goods. 2 Raw Materials. 3 Spares parts of machinery. 4 Consumables required for manufacture of goods. 5 Components. 6 Samples prototype, not exceeding two in number, of each type of articles covered by the manufacturing activity. 7 Packaging materials. 8 Tools, jigs, gauges, fixtures, moulds, dies and instruments and accessories. 9 Drawings, blue prints, technical maps and charts relating to the manufacturing activity. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Projectors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 11. 8528 71 00 Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Not designed to incorporate a video display or screen 12. 8528 72 colour TVs 13. 8531 20 00 Indicator panels incorporating liquid crystal devices (LCD) or light-emitting diodes (LED) 14. 9018 11 00 Electro cardiographs 15. 9018 12 Ultrasonic scanning apparatus 16. 9018 13 Magnetic resonance imaging apparatus 17. 9018 19 10 Electro encephalographs 18. 9018 19 20 Echo cardiograph 19. 9021 40 Hearing aids ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption contained herein shall also apply to spares and components, to the extent of 1.5 (one point five) percent. of the Free on Board (FOB) value of the manufactured articles exported by the unit during the preceding year for the purpose of supply of such spares and components for after-sale-service during the warranty period of the exported articles to the same consignor or buyer to whom manufactured articles were exported subject to the condition that such supply is specifically stipulated in the relevant export contract and the said officer is satisfied that the Cost Insurance Freight (CIF) value of such imported spares and components has been included for computation of sum total of all imported goods for arriving at the Net Foreign Exchange Earning (NFE) as required under the Foreign Trade Policy; 4. In the annexure I item no. 17 substituted by Notification no. 47/2008 CE dated 11-4-2008 , prior to substitution it was red as, 17. Any other item required in relation to production of export goods with the prior approval of the Board of Approval. 5. Substituted vide notification no. 60/2008 Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Foreign Trade Policy, without payment of duty: 14. Substituted vide notification no. 106/2009 Customs dated 14/9/2009 , before it was read as, Provided that where silver or gold or platinum is imported on behalf of the said unit engaged in manufacture and export of gem and jewellery, the exemption shall apply only if- (a) the procedure as may be specified by the said officer is followed by such jewellery unit; and (b) the conditions stipulated in the opening paragraph are complied with by such jewellery unit : 15. Substituted vide notification no. 106/2009 Customs dated 14/9/2009 , before it was read as, No. 80/97-Customs, dated the 21 st October 1997 16. Inserted vide notification no. 106/2009 Customs dated 14/9/2009 17. Substituted vide notification no. 106/2009 Customs dated 14/9/2009 , before it was read as, Provided that the export value of such spares, components and promotional materials shall not be taken into consideration for fulfilment of Net Foreign Exchange Earnings (NFE) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 15-5-2015 29. Inserted vide Not. 33/2015 - Dated 15-5-2015 30. Substituted vide Not. 33/2015 - Dated 15-5-2015 , before it was read as, 18 [(iii) 'Foreign Trade Policy' means Foreign Trade Policy, 2009 - 2014 notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub section (ii) vide notification No. 1/2009-2014, dated the 27th August, 2009, as amended from time to time.] 31. Substituted vide Not. 33/2015 - Dated 15-5-2015 , before it was read as, 19 [(vi) 'Handbook of Procedures (Volume-I)' means Handbook of Procedures (Volume-I) notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-I, Section-1 vide Public Notice No. 1/2009-2014, dated the 27th August, 2009, as amended from time to time] 32. Substituted vide Not. 33/2015 - Dated 15-5-2015 , before it was read as, 20 [(viii) Nominated agencies m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antity shall be allowed; (b) where additional items other than those given in SION are required as input or where generation of waste, scrap and remnants is beyond 2% of the input quantity, use of such goods shall be allowed on the basis of self-declared norms till such norms are fixed on ad hoc basis by the jurisdictional Development Commissioner within a period of three months from the date of self-declared norms and the unit shall undertake to adjust the self-declared/ ad hoc norms in accordance with norms as finally fixed by the Norms Committee for the unit. The ad-hoc norms will continue till such time the final norms are fixed by the Norms Committee; (c) in case of utilization of a large number of inputs, wide variation in quantum of consumption of inputs or such other factors which render such fixation of SION difficult in the case of a particular unit, the Norms Committee may refer the case to the Board of Approval for a decision.] 36. Substituted vide Not. 34/2015 - Dated 25-5-2015 , before it was read as, (8) Subject to the satisfaction of the said officer, duty shall not be leviable in respect of - (i) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Customs bond. 42. Substituted vide Not. 44/2016 - Dated 29-7-2016 , w.e.f. 13thAugust, 2016, before it was read as, Baggage Rules, 1998 43. Substituted vide Not. 44/2016 - Dated 29-7-2016 , w.e.f. 13thAugust, 2016, before it was read as, shall be installed outside the bonded premises for this purpose; 44. Substituted vide Not. 44/2016 - Dated 29-7-2016 , w.e.f. 13thAugust, 2016, before it was read as, outside the bonded premises 45. Substituted vide Not. 44/2016 - Dated 29-7-2016 , w.e.f. 13thAugust, 2016, before it was read as, outside the bonded premises 46. Omitted vide Not. 44/2016 - Dated 29-7-2016 , w.e.f. 13thAugust, 2016, before it was read as, or to debond , or debonding , debonding or and , as the case may be 47. Substituted vide Not. 44/2016 - Dated 29-7-2016 , w.e.f. 13thAugust, 2016, before it was read as, (vii) the unit shall be required to have a premise(s) duty bonded under section 58 of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions- 1. No. 106/58-Customs dated the 29 th March, 1958 2. No. 152/94-Customs dated the 13 th July, 1994 3. No. 39/96-Customs dated the 23 rd July, 1996 4. No. 50/96-Customs dated the 23 rd July, 1996 5. No. 84/97-Customs dated the 11 th November, 1997 issued by the Ministry of Finance in pursuance of clause (e) of paragraph 6.9 of the Foreign Trade Policy, without payment of duty 38 [ Provided that where such finished goods (including rejects, waste, scrap, remnants and by-products) are either non excisable or such finished goods (including rejects, waste, scrap remnants and by-products) other than goods falling u nder heading/tariff item 8901, 8902 00 10, 8905 10 00 or 8906 if imported, are leviable to nil rate of duty of customs specified under First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and nil additional duty leviable under section 3 of the said Customs Tariff Act, read with exemption notification in this regard , if any, no exemption in respect of inputs utilized for the purpose of manufacture of such finished goods (including rejects, waste, scrap, remnants and by-products) shall be available und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (1) of the said Table; 59. Substituted vide Notification No. 79/2018-Customs dated 05-12-2018 before it was read as (i) No. 106/58-Customs dated the 29th March, 1958 ; 60. Substituted vide Notification No. 79/2018-Customs dated 05-12-2018 before it was read as payment of duty on the depreciated value thereof and at the rate in force on the date of 46 [***] clearance 61. Substituted vide Notification No. 79/2018-Customs dated 05-12-2018 before it was read as on the value at the time of import and at rates in force on the date of payment of such duty 62 . Substituted vide Notification No. 79/2018-Customs dated 05-12-2018 before it was read as the Policy circular No. 77 (RE-2008)/2004-09 dated the 31 st March, 2009 as amended from time to time, issued by Director General of Foreign Trade are followed by the nominated agencies (except for those authorized by RBI and the Gems and Jewellery units operating under EOU and SEZ schemes) 63. Substituted vide Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Substituted vide Notification No. 28/2023 Customs, dated 01.04.2023 , before it was read as, clause (e) of paragraph 6.9 , 77. Substituted vide Notification No. 28/2023 Customs, dated 01.04.2023 , before it was read as, 6.18(d) 78. Substituted vide Notification No. 28/2023 Customs, dated 01.04.2023 , before it was read as, 6.18(g) 79. Substituted vide Notification No. 28/2023 Customs, dated 01.04.2023 , before it was read as, 6.8 80. Inserted vide Notification No. 28/2023 Customs, dated 01.04.2023 . 81. Substituted vide Notification No. 28/2023 Customs, dated 01.04.2023 , before it was read as, 30 [(iii) Foreign Trade Policy means Foreign Trade Policy, 2015 - 2020 notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide notification No. 01/2015-2020 dated the 1 st April, 2015; ] 82. Substituted vide Notification No. 28/2023 Customs, dated 01.04.2023 , before it was read as, 31 [(vi) Handbook of Procedures means Handbook of Procedures notified by the Government of India in the Ministry of Commerce and Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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