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TMI BlogExempts goods imported under Export Promotion Capital Goods (EPCG) Scheme by a Common Service Providers(CSP)X X X X Extracts X X X X X X X X Extracts X X X X ..... cent ad-valorem, and (ii) the whole of the additional duty leviable thereon 25 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act , when specifically claimed by the importer. 2. The exemption under this notification shall be subject to the following conditions, namely :- (1) that the goods imported are covered by a valid authorization issued under the Export Promotion Capital Goods (EPCG) Scheme to Common Service Providers(hereinafter referred to as CSP) designated by the Director General Of Foreign Trade (hereinafter referred to as DGFT), Department of Commerce(hereinafter referred to as DOC) or State Industrial Infrastructural Corporation in Towns Of Export Excellence (hereinafter referred to as TEE) in terms of Chapter 5 of the Foreign Trade Policy permitting import of goods at the rate of three percent duty and the said authorization is produced for debit by the proper officer of customs at the time of clearance: Provided that for import of spare parts specified at Sr.No. 4 of the said Table, the validity period of the authorization shall be deemed to be the period permitted for fulfillment of the export obligation i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oreign Trade Policy , within a period of eight years from the date of issue of licence or authorization, in the following proportions, namely :- S.No. Period from the date of issue of Authorization Proportion of total export obligation (1) (2) (3) 1. Block of 1 st to 6 th year 50% 2. Block of 7 th to 8th year 50% 9 [Provided that in case authorizations are issued on or after the 5th June, 2012, the Common Service provider shall execute the bond with bank guarantee and the bank guarantee shall be equivalent to hundred percent. of the duty foregone, to be given by the Common Service provider or by any one of the users or a combination thereof, at the option of the Common Service provider: ] 10 [Provided further that] where the duty saved is not less than Rupees one hundred crores, or where the authorization is issued to units in the agri export zone as may be notified by the licensing authority or Regional Authority, the export obl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported capital goods under the scheme shall not exceed Rupees fifty lakhs and total investment in plant and machinery after such imports shall not exceed the SSI limit : Provided also that spares (including refurbished or reconditioned spares), moulds, dies, jigs, fixtures, tools, refractory for initial lining and catalyst for initial charge, for the existing plant and machinery (imported earlier, under EPCG or otherwise), shall be allowed to be imported under the EPCG scheme subject to an export obligation equivalent to 50% of the normal export obligation prescribed above, to be fulfilled in 8 years reckoned from the date of issue of the Authorization, subject to the condition that the CIF value of import of the said spares etc. will be limited to 10% of the CIF value of the plant and machinery imported under the EPCG authorization or 10% of the book value of the plant and machinery imported earlier otherwise than under EPCG Scheme, as the case may be. Provided also that export obligation of a particular block may be set off against the excess exports made in the said preceding block(s); (6) that if the authorisation holder does not claim exemption from the additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of import of spares, the installation certificate shall be produced within three years from the date of import: Provided further that if the Authorization Holder is not registered with central excise or if he is a service provider, he may produce the said certificate of installation and usage issued by an independent Chartered Engineer: Provided also that agro units located in Agri Export Zones or service providers in Agri export Zones may move the capital goods within the Agri Export Zones under intimation to the jurisdictional Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, subject to the condition that the importer shall maintain accurate record of such movement;] (10) that the imports and exports are undertaken through sea ports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, 28 [Dhamra, Dharamtar, 29 [ Dighi, Gopalpur, ] ,] 24 [ Haldia (Haldia Dock Complex of Kolkata Port), Hazira (Surat),] Kakinada, 19 [Kandla, Kattupalli (Tamil Nadu), Kolkata], 3 [ Krishnapatnam 7 [ Ennore (Tamil Nadu) and Karaikal (Union territory of Puducherry) ]] , Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra,Nagap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or through a land customs station within his jurisdiction. (11) notwithstanding anything contained in condition (6) above, where the Licensing Authority or Regional Authority grants extension of block-wise period for any block(s) or overall period of fulfilment of export obligation upto a period of two years or regularization of shortfall in export obligation, not exceeding five percent of such export obligation, the said block-wise period or overall period of export obligation shall be extended or condoned by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be : Provided that in respect of sick units referred to in the second proviso to condition (4) extension of overall period of export obligation shall not be allowed : Provided further that the Regional Authority may grant further extension in the overall period of export obligation upto a period of further two years if the authorization holder pays fifty percent of duty payable in proportion to the unfulfilled portion of export obligation and agrees to fulfill other conditions as may be specified by the Regional Authority for this purpose; Provided further that the Expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided that upto 50% of the export obligation may also be fulfilled by export of other good(s) manufactured or service(s) provided by the Common Service provider/the specific user or his group company or managed hotel, which has the EPCG authorization subject to the condition that in such cases, additional export obligation imposed shall be over and above the average exports achieved by the Common Service provider/the specific user or his group company or managed hotel in preceding three years for both the original and the substitute product(s) or service(s) : Provided further that in case of export of goods relating to handicraft, handlooms, cottage, tiny sector, agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, 12 [ poultry, sericulture, carpet, coir and jute ] , the Common Service provider or the specific user shall not be required to maintain the average level of exports : Provided further that in case of export of goods relating to aquaculture(including fisheries), the Common Service provider or the specific user shall not be required to maintain the average level of exports subject to the condition that EPCG authorization has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Competitive Bidding (ICB) in accordance with procedures of those agencies or Funds, where legal agreements provide for tender evaluation without including customs duty; supply and installation of goods and equipments (single responsibility of turnkey contracts) to projects financed by multilateral or bilateral agencies or Funds as notified by DEA, MOF under ICB, in accordance with procedures of those agencies/Funds, where bids may have been invited and evaluated on the basis of Delivery Duty Paid (DDP) prices for goods manufactured abroad; (iv) supply of goods to any project or purpose in respect of which the Ministry of Finance, by a notification, permits import of such goods at zero customs duty and the supply is made under ICB procedure; (v) supply of goods to 14 [ mega power projects as provided in sub-clause (ii) of clause (f) of para 8.2 of Foreign Trade Policy ] ; (vi) Supply of goods to nuclear power projects through competitive bidding as 15 [ as provided in clause (j) of para 8.2 of Foreign Trade Policy ] ; (b) Supply of ITA-1 items to Domestic Tariff Area, provided realization is in free foreign exchange; (c) Royalty payments received in freely conv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Clause 1 in the explanation renumbered as 1A new clause 1 inserted vide notification no. 92/2010 Cus dated 10-9-2010 3. Substituted by Notification No. 93/2010-Cus, dated 14-9-2010. before Substitution for the word it was read as:- Krishnapatnam 4. Sustituted by Notification No. 123/2009-Cus, dated 10-11-2009. before Substitution for the word it was read as:- Waluj (Aurangabad) 5. Substituted by Notification No. 93/2010-Cus, dated 14-9-2010. It was read as before substitutions for the words and brackets and Patli (Gurgaon) 6. Substituted vide Notification No. 40 /2011 - Customs, Dated 19/05/2011, before it was read as:- and Veerapandi (Tamil Nadu), 7. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012 , before it was read as:- and Ennore (Tamil Nadu) 8. Substituted vide Notification No. 40/2012-CUSTOMS, Dated 14/06/2012 , before it was read as:- and Marripalem Vil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22. Substituted vide Not. 36/2016 - Dated 1-6-2016 , before it was read as, Tamil Nadu and Melapakkam Village (Arakkonam Taluk, Vellore District) 23. Substituted vide Not. 54/2016 - Dated 3-10-2016 , before it was read as, Hosur (Tamil Nadu) and Nattakkam Village (Kottayam Taluk and District) 24. Substituted vide Not. 8/2017 - Dated 23-3-2017 , before it was read as, Haldia (Haldia Dock Complex of Kolkata Port) 25. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 26. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. under section 3 27. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as. (9) that the capital goods imported, assembled or manufactured are installed in the Common Service Provider's factory or premises and a certificate from the jurisdictional ..... 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