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TMI BlogExemption to materials imported against a Special Advance Licence with actual user conditionX X X X Extracts X X X X X X X X Extracts X X X X ..... (51 of 1975) and from the whole of the Additional duty leviable thereon 3 [under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, subject to the following conditions, namely:- (i) that the materials imported are covered by the said licence and an Actual User Duty Exemption Entitlement Certificate (hereinafter referred to as the said certificate), issued by the Licensing Authority in the form specified in the Schedule annexed to this notification, in respect of quantity and description; Provided that the value and details of the technical specifications of the materials shall be submitted by the importer to the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction in the Bill of Entry and Part 'D' of the said certificate at the time of clearance; (ii) that materials imported are required in export of the resultant electronic products made of the materials and the import of the materials is made prior to the export; (iii) that the resultant electronic products shall be manufactured only out of the materials imported under this notification. (iv) that the importer at the time of clearance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndrum, Varanasi, Nagpur and cochin 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 and Varanasi. Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodra, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwada,Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadri or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole and Mahadipur. Provided that the Commissioner of Customs, may by Special Order and subject to such conditions as may be specified by him, permit import and export through any other Seaport, Airport, or Inland Container Depot or through the Land Customs Station. (ix) that the sourcing of the imported materials from private bonded warehouses set up under para 5.15 of the Export and Import Policy 1997-2002 would be allowed; (x) th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cencing 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; (ii) materials means - (a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of resultant product specified in Part 'E' of the said certificate. (b) mandatory spares within a value limit of ten per cent of the value of said licence which are required to be exported alongwith the resultant product; and (c) packaging materials required for packing of resultant product. THE SCHEDULE ACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE Part 1 (IMPORT) (This consists of ................... pages) Sl. No..................... (IMP) Date of issue .................... Port of Registration ........................ Issued to................................................................. ........................................................................................... (name and full address of ................................................................ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Signature of the Customs Officer with Name, Designation and seal Heading No. of the First Schedule to the Customs Tariff Act, 1975 and Heading No. in the Schedule to the Central Excise Tariff Act, 1985 for levy of Additional Duty Rate of Duty Amount of Duty 6. 7. 8. 9. 10. (Part E and F figure in the Export Part of this DEEC) PART G Duties paid on materials in respect of which the conditions of said notification are not complied with Sl.No. Sl. No. in Part D under which the import of the materials has been entered Description, Quantity and value of materials on which duty paid Rate of duty leviable (i) Basic (ii) Additional (iii) Others 1. 2. 3. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Name of the Customs House of shipment Shipping Bill No. and date Name of the vessel and outward entry of the vessel 1. 2. 3. 4. 5. Quantity Net weight of the product Description and technical specification as per the Shipping Bill FOB value in Rs./US $ Signature of Customs Officer with name, designation and Seal and remarks if any 6. 7. 8. 9. 10. PART H Statement of imports and exports made Details of imports made : Sl.No. S. No. of Part C Description Quantity imported CIF value in Rs./in equivalent US $ 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Range and Division/Custom House from whose jurisdiction the imported materials received Issued for use in or in relation to the manufacture of export product/ resultant product Description of the export product/ resultant product Chit No. and date Quantity 7. 8. 9. 10. Name of the Custom House of export Shipping Bill No. and date Re-export of defective imported materials, if any on payment of duty Balance Quantity in stock Shipping Bill and date Quantity No 11. 12. 13. 14. 15. Central Excise Officer's Initials Remarks 16. 17. ..... 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