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TMI BlogExempts goods imported under the Export Promotion Capital Goods (EPCG) schemeX X X X Extracts X X X X X X X X Extracts X X X X ..... ed by a valid authorization issued under the Export Promotion Capital Goods (EPCG) Scheme in terms of Chapter 5 of the Foreigen 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 thetime 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 in full : Provided further that the import of motor cars, sports utility vehicles or all purpose vehicles shall be allowed only to hotels, travel agents, tour operators or tour transport operators and companies owning or operating golf resorts, subject to the condition that,- (i) the total foreign exchange earning from hotel, travel and tourism and golf tourism sectors in current and preceding three licensing years is rupees one crore fifty lakhs or more; (ii) the duty saved amount on all EPCG authorizations issued in a licensing year for import of motor cars, sports utility vehicles or all purpose vehicles shall not exceed 50% of average foreign exchange e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndbook of Procedures Vol I , issued under para 2.4 of the Foreign Trade Policy , within a period of eight years from the date of issue of 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% 11 [Provided that the export obligation shall be 75% of the normal export obligation specified above when fulfilled by export of following green technology products, namely, equipment for solar energy decentralized and grid connected products, bio-mass gassifier, bio-mass or waste boiler, vapour absorption chillers, waste heat boiler, waste heat recovery units, unfired heat recovery steam generators, wind turbine, solar collector and parts thereof, water treatment plants, wind mill and wind mill turbine or engine, other generating sets - wind powered, electrically operated v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er conditions specified in Para 5.8 of the Foreign Trade Policy or by small scale industry units as defined in paragraph 5.2 of the Foreign Trade Policy , as the case may be, the export obligation shall be fixed equivalent to six times the duty saved on the goods imported as may be specified on the authorization, or for such higher sum as may be fixed by the Licensing Authority or Regional Authority, within a period of eight years from the date of issue of authorization subject to the further condition that in the case of Small Scale Industry (SSI) units the landed Cost Insurance Freight (CIF) value of such imported 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 specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner of Customs having jurisdiction over importer s factory or premises, as the case may be, is produced confirming installation and use of capital goods in the importer s factory or premises, within six months from the date of completion of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs referred to in condition (4) above, as the case may be, may allow: ] Provided that in case of import of spares, the installation certificate shall be produced within three years from the date of import : Provided further that if the importer is not registered with central excise or if he is a service provider, as the case may be, he may produce the said certificate of installation and usage issued by an independent Chartered Engineer : Provided further that in the case of,- (i) manufacturer exporter and merchant exporter having supporting manufacturer(s) or vendor(s); (ii) import of irrigation equipment for use in contract farming for export of agricultural products; and (iii) importer rendering services; the capital goods may be installed at the factory or premises of such other person who ..... 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Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara, Varanasi, , 4 [ Waluj (Aurangabad) , Talegoan(District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) ] 5 [ Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) 8 [ Veerapandi (Tamil Nadu) 10 [ Marripalem Village in Taluk of Edlapadu, District Guntur 17 [ Tondiarpet (TNPM), Chennai and 22 [ Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, 23 [ Tamil Nadu, Melapakkam Village (Arakkonam Taluk, Vellore District), 24 [ Hosur (Tamil Nadu), Nattakkam Village (Kottayam Taluk and District), Kalinganagar and Tumb Village (Taluka Umbergaon, District Valsad) ] ] ]]]] or through the Land Customs Station at Agartala, Amritsar Rail Cargo, Attari Road, Changrabandha, Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005) : Provided that the Commissioner of Customs may, by special order or a publi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Policy ; 2. Export obligation , - (1) means obligation on the importer to export to a place outside India, goods manufactured or capable of being manufactured or services rendered by the use of capital goods imported in terms of this notification. The export obligation shall be over and above the average level of exports achieved by the importer in the preceding three licensing years for the same and similar products within the overall export obligation period including the extended period, if any. Such average shall be the arithmetic mean of export performance in the last 3 years for the same and similar products. Provided that upto 50% of the export obligation may also be fulfilled by export of other good(s) manufactured or service(s) provided by the importer 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 importer or his group company or managed hotel in preceding three years for both the original and the substitute product(s)/service(s) : Provided further that in case of export of goods relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 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 15 [ 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 16 [ 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 convertible currency and foreign exchange received for Research Development (R D) services; and (d) Payments received in rupee terms for port handling services in terms of chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id conditions as so renumbered, the following condition shall be inserted, namely,- 3. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010, before Substitution it was read as:- Krishnapatnam , 4. Substituted vide Notification No. 123/2009-Cus, dated 10-11-2009, before substitution it was read as:- Waluj (Aurangabad) 5. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010, before Substitution it was read as:- and Patli (Gurgaon) 6. Inserted vide Notification No. 92/2010-Cus, dated 10-9-2010. 7. Re-numbered by Notification No. 92/2010-Cus, dated 10-9-2010. Explanation, clause 1 shall be renumbered as clause 1A and before clause 1A as so renumbered, the following clause shall be inserted, namely: - 8. Substituted vide Notification No. 40 /2011 - Customs, Dated 19/05/2011, before it was read as:- and Veerapandi (Tamil Nadu), 9. Substituted vide Notification No. 37 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ram District, Tamil Nadu 23. Substituted vide Not. 36/2016 - Dated 1-6-2016 , before it was read as, Tamil Nadu and Melapakkam Village (Arakkonam Taluk, Vellore District) 24. Substituted vide Not. 54/2016 - Dated 3-10-2016 , before it was read as, Hosur (Tamil Nadu) and Nattakkam Village (Kottayam Taluk and District) 25. Substituted vide Not. 8/2017 - Dated 23-3-2017 , before it was read as, Haldia (Haldia Dock Complex of Kolkata Port) 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. a certificate from the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise , as the case may be, is produced confirming installation and use of capital goods in the importer's factory or premises, within six months from the date of completion of imports or within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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