Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Exempts goods imported under DEPB scheme

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e specified in the corresponding entry in column (3) of the said Table; (b) from so much of additional duty leviable thereon 18[ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; subject to the following conditions, namely :- (i) that the importer has been issued a Duty Entitlement Pass Book Scrip by the Licensing Authority in terms of paragraph 4.3 of the Foreign Trade Policy or Rule 24 or Rule 30 of the Special Economic Zones Rules, 2006; (ii) that the importer has been permitted credit entries in the said Duty Entitlement Pass Book Scrip by the Licensing Authority at the rates n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r), Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry, Raipur, Rewari, Rudrapur (Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara, Varanasi, 2[Waluj (Aurangabad) , Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar)] 3[Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chet .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (51 of 1975), he shall be deemed not to have availed the exemption from the said duty for the purpose of calculation of the said additional duty of customs; (vi) that the importer shall be entitled to avail the drawback or CENVAT credit of additional duty leviable 20[ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act against the amount debited in the said Duty Entitlement Pass Book Scrip; (vii) that where benefit of exemption from duty is claimed by a person, who is not a Duty Entitlement Pass Book Scrip holder, such benefit shall be permissible only against specific amount of credit, not being a provisional credit, transferred by a Duty Entitlement Pass Book Scrip holder to such person. 5[2. This notif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onal duty leviable 21[ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act with respect to the goods specified in column (2) of said Table, read with any other notification (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act. 6[(v) "Let Export Order" means an order which permits clearance and loading of the goods for exportation by the proper officer in accordance with section 51 of the said Customs Act.] F.NO.605/58/2009-DBK (Rajesh Kumar Agarwal) UNDER SECRETARY TO THE GOVT. OF INDIA ------------------------------------ Notes:- [For further addition of more ports, see notification no. 123/2009 Customs dated 10/11/2009] 1. Subs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amil Nadu)" 9. Substituted vide Notification No. 40/2012-CUSTOMS, Dated 14/06/2012, before it was read as:-"and Marripalem Village in Taluk of Edlapadu, District Guntur" 10. Substituted vide Notification No. 50/2012-Customs, dated 10/09/2012, before it was read as:- "and Tondiarpet (TNPM), Chennai " 11. Substituted vide Notification No. 4/ 2013 - Customs, dated 14/02/2013, before it was read as:- "Trivandrum and Varanasi". 12. Substituted vide Notification No. 20/2013 - Customs dated 3/04/2013, before it was read as "Kandla, Kolkata". 13. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, "Bhubaneswar, Chennai" 14. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates