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TMI BlogExemption to special goods imported for production or packaging of goods for exports by units within the Vishakapatnam Export Processing ZoneX X X X Extracts X X X X X X X X Extracts X X X X ..... he duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty, if any, leviable thereon, under section 3 of the second mentioned Act, subject to the following conditions, namely :- (1) the importer has been authorised to establish the manufacturing unit or units in the Zone; (2) the importer has been granted necessary licence for the import of goods; (3) the importer satisfies the Development Commissioner that the goods so imported will be used in connection with the production or packaging of goods for export out of India or with the promotion of such exports of goods; (4) the importer agrees to execute a bond in such form and for such sum as has been prescribed by the Development Commissioner of the Zone binding himself to fulfil the export obligations, and to fulfil, inter alia the conditions stipulated in this notification and in the Export Import Policy of the Government of India for the time being in force; (5) the importer agrees - (a) to bring the goods into the Zone and use them within the Zone in connection with the production or packaging of goods for export out of India or with the promotion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t exporting such goods within the said period, allow; (8) the Collector of Customs, may, subject to such conditions and limitations as may be imposed by him permit any goods imported or goods produced or packaged therefrom to be taken outside the Zone temporarily without payment of duty for repairs, processing or display and the importers shall be bound to comply with such conditions and limitations; (9) the Assistant Collector of Customs may, subject to such conditions as may be prescribed by him, allow goods (including goods manufactured) in the Zone to be supplied/transferred from a unit in the Zone to a unit in another Zone or to a 100% Export Oriented Unit subject to necessary permission granted by the Development Commissioner and satisfaction of conditions prescribed in the Export Import Policy of the Government of India for the time being in force; (10) the Collector of Customs may, subject to such conditions as may be prescribed by him, allow a unit to re-export the goods, on the necessary permission being granted by the Development Commissioner; (11) subject to the satisfaction of the Collector of Customs, duty shall not be leviable in respect of the following good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, or default of the importer, his employee or agent and therefore not suitable for use in the production of goods within the Zone, if destroyed within the Zone or if cleared from the Zone for use in any other part of India on payment of duty equal to that leviable on the goods if imported in sound conditions; or (ii) scrap or waste material arising in the course of production of goods within the Zone, if destroyed within the Zone or if cleared from the Zone for use in any other part of India on payment of the duty equal to that leviable on goods if imported in that form: Provided that if the percentage of scrap or waste material arising in the course of production or packaging of the said goods exceeds the percentage fixed in this regard by the Vishakapatnam Export Processing Zone Board, the duty equal to that leviable on the mother material, out of which the said scrap or waste material has arisen, shall be charged on the excess quantity; (b) empty cones, bobbins or containers, suitable for repeated use, and cleared from the Zone for use in any other part of India on payment of the duty equal to that leviable on such goods at the time of their importation into India; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified by the Development Commissioner in this behalf, on payment of the duty of excise leviable on such excisable goods under section 3 of the Central Excises Salt Act, 1944 (1 of 1944): Provided that the quantity of the excisable goods, so allowed to be taken outside the Zone to any other place in India for the purposes of display as samples together with the quantity of excisable goods allowed to be taken outside the Zone to any other place in India for the purpose of sale under, and in accordance with, the Import and Export Policy of the Government of India for the time being in force, in respect of any unit in the Zone shall not, in any financial year, exceed the limit specified in the said Import and Export Policy for the purposes of such sale; (c) in the case of units engaged in the development of computer software, the exemption contained herein shall also apply to goods imported by such unit for the development of software for export and for providing consultancy services for development of software 'on site' abroad : Provided that (i) the conditions stipulated in this notification are complied with by such software development unit; and (ii) the procedure speci ..... 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