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TMI BlogExemption to specified goods imported for production of goods for export or for use in 100% Export-Oriented Undertakings - New scheme - Notification No. 13/81-Cus. rescindedX X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Table below (hereinafter referred to as the goods), when imported into India for the purpose of manufacture of articles for export out of India, or for being used in connection with the production or packaging or job work for export of goods or services out of India by hundred per cent Export Oriented Units approved by the Board of Approvals for hundred per cent Export Oriented Units appointed by the notification of the Government of India in the Ministry of Industry, Department of Industrial Policy and Promotion for this purpose, (hereinafter referred to as the said Board), from the whole of duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty, if any, levi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipment, office equipment and captive power plants may be allowed on payment of an amount equal to the customs duty leviable on such goods on depreciated value thereof and the rate in force on the date of payment of such duty; (b) such clearance of goods (including container, suitable for repeated use) other than those specified in clause (a), may be allowed on payment of customs duty on the value at the time of import and at rates in force on the date of payment of such customs duty; (c) 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 customs duty. Provided that the importer shall not be eligible to avail of the exemption ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of manufacture of articles within hundred per cent Export Oriented Unit and such articles (including rejects, waste and scrap material arising in the course of manufacture of such articles) even if not exported out of India, are allowed to be sold in India, in accordance with the Export and Import Policy, on payment of duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944) or where such articles (including rejects, waste and scrap material) are not excisable, on payment of customs duty on imported goods used for the purpose of manufacture of such articles in an amount equal to the customs duty leviable on such articles, as if imported as such. (8) The Commissioner of Customs may permit the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hundred per cent Export Oriented Unit or outside the said unit where it is not possible or permissible to destroy the same within the said unit. (13) Notwithstanding anything contained in this notification, the exemption contained herein shall also apply the spares and consumables, other than those specified in the Table below, to the extent of 1.5% of the ex-factory value of articles manufactured for export out of India by the undertaking during the preceding year or such percentage in excess thereof as the Central Government may in each individual case allow having regard to the recommendation made in this behalf by the said Board of Approvals for hundred per cent Export Oriented Unit for the purpose of supply of such spares and consuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tanding such rescission, anything done or action taken under notification so rescinded shall be deemed to have been done or taken under the corresponding provisions of this notification. TABLE (1) (2) Serial No. Description of goods 1. Capital goods. 2. Raw Materials. 3. Components. 4. Material handling equipments, namely, forklifts, overhead cranes, mobile cranes, crawler cranes, hoists and stackers. 5. Spares for capital goods and material handling equipments namely; forklifts, overhead cranes, mobile cranes, crawler cranes, hoists and stackers. 6. Consumables required for manufacture of goods and rendering services. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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