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TMI BlogExemption to specified goods imported for production of goods for exportX X X X Extracts X X X X X X X X Extracts X X X X ..... ng of goods for exports out of India or for the promotion of such exports by units within the COCHIN EXPORT PROCESSING ZONE, COCHIN (KERALA STATE), (hereinafter referred to as the Zone) comprising of places bearing the survey numbers and enclosed by the boundaries specified in paragraph 5 from the whole of the 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:- (i) the importer has been authorised to establish a manufacturing unit or units in the Zone; (ii) the importer has been granted necessary licence for the import of goods; (iii) the importer s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount equal to the duty leviable, (a) on goods which are capital goods as are not proved to the satisfaction of the Collector of Customs to have been:- (i) installed or otherwise used within the Zone or re-exported within a period of one year from the date of importation thereof or within such extended period as the Collector of Customs may, on being satisfied that there is sufficient cause for not using them within the Zone or for not re-exporting them within the said period, allow; (ii) retained within the Zone after installation or use inside the Zone; (b) on goods other than capital goods as are not proved to the satisfaction of the Collector of Customs to have been:- (i) used in connection with the production or packaging of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any wilful act, negligence or default of the importer, his employee or agent; (b) goods damaged or deteriorated not due to any wilful act, negligence or default of the importer, his employee or agent and therefore, not suitable for use in the production of goods or packaging within the Zone; (c) scrap or waste material arising in the course of such production if such scrap or waste material is within such limits as may be specified in this behalf by the Central Government and destroyed within the Zone; (d) samples of goods produced or packaged in the Zone which are allowed by the Collector of Customs to be sent for test outside the Zone subject to such conditions as he may specify in this behalf and which are consumed in the course of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty equal to that leviable on the 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 COCHIN EXPORT PROCESSING ZONE BOARD appointed by the notification of the Government of India in the Ministry of Commerce, No. 14(15)/82-EPZ dt. 30-1-84 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of India but are allowed to be sold in India upto a limit of five per cent of the excisable goods so produced or manufactured or packaged or such other limit as may be fixed by the said COCHIN EXPORT PROCESSING ZONE BOARD, on payment of duty of excise leviable on such excisable goods under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944). 4. Without prejudice to any other provisions contained in this notification, where it is shown to the satisfaction of the Collector of Customs (a) that any unit in the Zone has been allowed to withdraw from the Zone, or has been permitted to dispose of any capital goods outside the Zone in any other place in India, in accordance with the Import-Export Policy of the Government of India f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-79 167/1-11 169/25 197/1-81-2 167/1-12 170/1-1 197/4-1 167/1-17 170/1-2 197/4-2 167/1-18 170/2-1 197/4-3 167/1-19 170/2-2 197/4-16 167/1-20 170/2-3 197/4-18 168/1 170/2-4 197/5-4 168/1-6 170/2-5 197/6-1 168/1-7 170/3 197/6-2 168/2 170/4A1 197/6-3 168/3 170/4A2 197/6-4 168/4 170/4B 197/ 7-1 168/5 171/1A-1 197/7-3-18 168/8 171/1A-2 197/7-4-19 168/9 171/1A-3 200/7-1 168/10 171/1A-4 200/7-2 168/11 171/1B-1 200/7-3 168/12 171/1B-2 200/7-4 168/13 171/1B-3 200/7-5 168/14 171/1B-4 200/8A1 169/1-4 171/2 200/8A2 169/2 171/3-1 200/8B 169/3 171/3-2 200/9 169/7 171/3-3 Description of the Wall (including length, height) This area of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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