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Exemption to materials imported against Special Value Based Advance Licence

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..... f 1975) and from the whole of the additional duty leviable thereon 8[ 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 a Value Based 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; (ii) that the importer, at the time of clearance of the imported materials - (a) produces proof of having executed a bond or a legal undertaking before the Licensing Authority for complying with the conditions of this notification; and (b) makes a declaration before the 2[Assistant Commissioner of Customs or Deputy Commissioner of Customs] that he shall pay on demand an amount equal to the duty leviable but for the exemption, on the imported materials in respect of which the conditions specified in this notification have not been complied with; (c) the said licence and the said certificate for debit by the proper officer of customs. (iii) that the imports and exports are undertaken from sea ports at Bombay, Calcutta, Cochin, .....

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..... f the value of fabrics actually imported, namely :- 1. Buckles, hooks and bars. 2. Collar stays, Collar patties, butterfly, shoulder pads and other garment stays including plastic stays. 3. Paper patterns/plastic patterns. 4. Polyester button blanks, polyester buttons, pearl buttons, plastic buttons, chalk buttons, horn buttons, metal but­tons. 5. Labels including woven, printed stickers, stone stickers, self-adhesive metal labels, rubberised labels and woven tapes. 6. Studs. 7. Tags, Tag guns, tag gun needles. 8. Vapoprint transfer papers. 9. Thermoplastic transfer papers. 10. Fusible embroidery motifs or prints. 11. Elastic cloth in running length. 12. Laces. 13. Lining and interlining materials. 14. Sewing thread including all types of embroidery threads. 15. Elastic tape and webbing (including heat resisting rubber tape) and book tapes. 16. Polywadding. 17. Buttons. 18. All types of fasteners including snap fasteners and press fasteners. 19. Zip fasteners (slide fasteners). 20. Badges including embroidered badges. 21. Elastic bands. 22. Stones, sequins and beads required for embroidery. 23. Quilted wadding. THE SCHEDULE VALUE .....

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..... mport Quality Technical Characteristics 1. 2. 3. 4. Quantity CIF Value in Indian Rs. and equivalent US $ S. No. of the resultant products in Part E 5. 6. 7. Total value = PART - D PARTICULAR OF IMPORT OF MATERIALS Sl. No. No. of the materials in part - C Bill of Entry No. date and Customs House of Import Description Quantity and net weight 1. 2. 3. 4. 5. Duty leviable but for exemption CIF value 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 (i) Basic (ii) Aux (iii) Additional Amount of Duty Signature of the Customs Officer with Name, Designation and Seal. 6. 7. 8. 9. 10. (Parts E & F figure in the Export Part of this DEEC) PART -G Duties paid on Materials in respect of which the condition 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) Auxiliary iii) Additional 1. 2. 3. 4. Amount of i) Duty ii) Interest Particulars of duty .....

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..... manufactured. (Part C and D figures in the Imports Part of this DEEC) PART - E RESULTANT PRODUCTS Sl. No. Description Quality Technical Characteristic 1. 2. 3. 4 Quantity FOB Value in Rs./US$ S. No. of the materials in Part-C 5. 6. 7. PART - F PARTICULARS OF EXPORTS Sl.No. Sl. No. of the resultant product in part E Name of the Custom House of Shipment Shipping Bill No. & Date Name of the vessel and outward entry of the vessel 1. 2. 3. 4. 5. Quantity Net weight of the export product Description as per the Shipping Bill FOB value in Rs./US$ Signature of Customs Officer with name, designation and seal & remarks if any 6. 7. 8. 9. 10. PART-H Statement of Imports and Exports made Type of Licence …………. …………………………….. ……………………………... Licence No. ……………. ………………………….. …………………………… Date &hel .....

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..... ip; after having satisfied myself that all the conditions of the above bond/legal undertaking have been fulfilled. OFFICIAL SEAL DATED: Signature of Licensing Authority Designation ---------------------------------------- Notes:- 1. Inserted by Notification No. 105/95-Cus, dated 2-6-1995, for the words inserted "on or before 30th April, 1995" 2. Substituted vide M.F. (D.R) Notification No. 61/99-Cus, dated 11-5-1999, before substitution it was read as:- "Assistant Collector of Customs" 3. Substituted vide Notification No. 182/94-Cus, dated 25-10-1994, before substitution it was read as:- "(b) facility under rule 191A or 191B of the said rules has not been availed; and" 4. Substituted vide Notification No. 142/93-Cus, dated 18-6-1993, before the substitution it was read as:- under the heading "I-IMPORT", in the second paragraph, for the words, "from the date of clearance of the first consignment of import,", the words "from the date of issue of the said licence" shall be substituted; 5. Substituted vide Notification No. 142/93-Cus, dated 18-6-1993, before the substitution it was read as:- under the heading "I-IMPORT", in .....

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