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TMI BlogExport Processing Zones/Free Trade Zones - Specified goods used by units in EPZ/FTZ exemptedX X X X Extracts X X X X X X X X Extracts X X X X ..... n Annexure I to this notification (hereinafter referred to as the said goods), when required for the use by units (hereinafter referred to as the user industry) located in any Export Processing Zone, specified in Annexure II of this notification, being free trade zone (hereinafter referred to as the zone), and brought by the user industry from the factory of their manufacture or warehouse situated in other parts of India, for use by such user industry. (a) for the production or manufacture of articles for export out of India; or (b) for being used in connection with the production, manufacture or packaging of articles for export out of India; or (c) for carrying out processing of, or operations (including repairs, re-conditioning a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfies the Development Commissioner of the zone that the said goods have been used for the purposes specified in clauses (a) to (d) or for any other purposes specified in the Export-Import Policy and in this notification; (7) the manufacturer of the said goods follows the procedure contained in rules 156A and 156B of the Central Excise Rules, 1944 (hereinafter referred to as the said rules) as modified by rule 173N of the said rules; (8) the user industry follows the procedure contained in Chapter X of the said rules with the modification that a certificate in form C.T. 3 annexed to this notification as Annexure III shall be used by the Central Excise officer in charge of the user industry in place of a certificate in form C.T. 2 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the purposes of this notification, "Export-Import Policy" means the Export and Import Policy, 1 April, 1992 - 31 March, 1997, published vide Public Notice of the Government of India in the Ministry of Commerce No. 1/ITC(PN)/92-97, dated the 31st March, 1992, as amended from time to time. 4. Notwithstanding anything contained in paragraph 1, in the case of user industry engaged in the development of computer software, the exemption contained therein shall also apply to said goods procured by such user industry for training, and for development and testing of software for export and for providing consultancy services for development of software "on site" abroad: Provided that - (a) the conditions stipulated in this notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other place in India by the Development Commissioner of the zone, in accordance with the Export-Import Policy - (a) such clearance of capital goods, material handling equipment, office equipment and captive power plants or as the case may be, captive generating sets may be allowed on payment of an amount equal to the excise duty leviable on such goods on the depreciated value thereof and at the rate in force on the date of payment of such duty; (b) such clearance of used packing materials such as cardboard boxes, polyethylene bags of a kind unsuitable for repeated use, may be allowed without payment of any excise duty; (c) such clearance of goods [other than those specified in clauses (a) and (b) above] may be allowed on payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val. 5. Raw materials. 6. Components. 7. Consumables. 8. Packaging materials. 9. Tools, Jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares thereof. 10. Prototype, technical and trade samples for development and diversification. 11. Drawings, blue prints and charts. ANNEXURE - II (see paragraph 1) Name of the Zone 1. Santa Cruz Electronics Export Processing Zone. 2. Kandla Free Trade Zone. 3. Falta Export Processing Zone. 4. Madras Export Processing Zone. 5. NOIDA Export Processing Zone. 6. Cochin Export Processing Zone. 7. Vishakhapatnam Export Processing Zone. Explanation. - For the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 38/94-Central Excises (N.T.), dated the 2nd September, 1994. ANNEXURE - III (see paragraph 1) No.__________________ Date __________________ FORM C.T. 3 Certificate for removal of excisable goods under bond This is to certify that: (1) Mr./Messrs ________________ (Name and address) is/are bona fide licensee holding licence No. __________ Valid upto ______________ (2) That he/they has/have executed a bond in Form B-16 (General Surety/General Security).No. ________ date _____________________________ for Rs.__________________ with the Assistant Collector of Central Excise _______________________________ and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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