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Duty Entitlement Pass Book – Customs Duty Exemption Notification

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..... 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 under 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 or paragraph 7.9 of the Foreign Trade Policy; (ii) that the importer has been permitted credit entries in the said Duty Entitlement Pass Book by the Licensing Authority at the rates notified by the Government of India in the Ministry of Commerce and .....

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..... ), Salem, Malanpur , Singanalur , Jodhpur, Kota, Udaipur , Ahmedabad , Bhiwadi , Madurai , Bhilwara, 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 where the expiry of the Duty Entitlement Pass Book falls before the last day of the month, such Duty Entitlement Pass Book shall be deemed to be valid till the last day of the said month: Provided further that the Commissioner of Customs may, by special order and subject to such conditions as may be specified by him, permit imports and exports .....

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..... ommerce and Industry vide No . 1/2004, dated the 31st August, 2004; (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 authorized by him to grant a licence under the said Act; (iii) "applied rate of duty" means the standard rate of duty specified in the First Schedule to the said Customs Tariff Act with respect to the goods specified in column (2) of the said Table, read with any other notification (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act ; (iv) "applied rate of additional duty" means the additi .....

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