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TMI BlogRegarding exemption to the capital goods imported under Status Holder Incentive Scheme (SHIS)X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , and from the whole of the additional duty leviable thereon 29 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, 1975 , subject to the following conditions, namely :- 1 [ (1) that the said scrip has been issued by the licensing Authority to a status holder against exports of the products of the sectors, namely, leather (excluding finished leather), textiles and jute , handicrafts, engineering (excluding iron and steel, non-ferrous metals in primary or intermediate forms, automobiles and two-wheelers, nuclear reactors and parts and ships, boats and floating structures), plastic and basic chemicals(excluding pharma products) 8 [ made during 2009-10, 2010-11, 2011-12 or 2012-13 or against exports of the products mentioned below made during 2010-11, 2011-12 or 2012-13 ] namely:- (a) the following chemical and allied products (other than bulk minerals, granite or stones, processed minerals, cement, clinkers and asbestos):- (i) rubber products covered under headings 4001 to 4010 and 4014 to 4017 of the First Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms, dated the 11th September, 2009 or sub-paragraph (4) of paragraph 2 of notification No.102 of 2009 - Customs, dated the 11th September, 2009 or the second proviso to sub-paragraph (1) of paragraph 2 of notification No. 05 of 2013 - Customs, dated the 18th February, 2013 or sub-paragraph (3) of paragraph 2 of notification No. 22 of 2013 - Customs, dated the 18th April, 2013 or first proviso to sub-paragraph (1) of paragraph 2 of notification No. 23 of 2013-Customs, dated the 18th April, 2013 26 [***], as the case may be; ] (3) that the said scrip is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the 16 [ goods and the proper officer of customs taking into account the debits already made under this exemption and debits made under the notification No. 33 of 2012-Central Excise, dated the 9th July, 2012 , shall debit the duties leviable on the goods, but for this exemption; ] 13 [(4) that the said scrip shall be non-transferable and shall be used for import of capital goods relating to the sectors specified in condition (1): Provided that the capital goods specified in appendix 37B of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to this effect to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that in case of non compliance of the said condition, he shall pay on demand an amount equal to the duty leviable, but for the exemption contained herein together with interest at the rate of fifteen percent. per annum from the date of clearance of the said materials. ] (6) that the imports and exports are undertaken through seaports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, 30 [Dharamtar, Dhamra and 31 [ Dighi, Gopalpur ] ,] 28 [ Haldia (Haldia Dock Complex of Kolkata Port), Hazira (Surat), ] Kakinada, 19 [Kandla, Kattupalli (Tamil Nadu), Kolkata], 4 [Krishnapatnam 10 [Ennore (Tamil Nadu) and Karaikal (Union territory of Puducherry)]] Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra, Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam and Vadinar or through any of the airports at Ahmedabad, Bangalore, 22 [Bhubaneswar, Calicut, Chennai,] Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the said additional duty of customs; (8) that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable 29 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act against the amount debited in the said scrip. TABLE Sl.No. Description 1 EOUs / EHTPs / BTPs who are availing direct tax benefits or exemption 2 Export of imported goods covered under para 2.35 of the FTP. 3 Exports through transhipment, meaning thereby that exports originating in third country but transhipped through India 4 Deemed exports 5 Exports made by Special Economic Zone units or Special Economic Zone products exported through Domestic Tariff Area units 6 Export of items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS). 7 The exports made by the Status Holders during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddition of more ports, see notification no. 123/2009 Customs dated 10/11/2009 ] 1. In the said notification, (a) in the opening paragraph,-(i) for condition (i), the following condition, has been Substituted vide Notification No. 92/2010-Cus, dated 10-9-2010, before it was read as,- (i) that the said scrip has been issued by the licensing Authority to a status holder against exports of the products of the sectors, namely, leather (excluding finished leather), Textiles and Jute, Handicrafts, Engineering (excluding Iron and Steel, Non Ferrous Metals in primary or intermediate forms, Auto mobiles Two wheelers, Nuclear reactors and parts and ships,Boats and Floating structures), plastic and basic chemicals(excluding Pharma Products): Provided that the exports of the products of the above said sectors, made during 2009-10 and 2010-11 shall only be considered for entitlement under the scheme: Provided further that, the exports specified in the Table annexed to the notification shall not be considered for computation of entitlement under the scheme; (ii) that the said scrip is produced before the proper offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated 19/05/2011, before it was read as:- and Veerapandi (Tamil Nadu), 10. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012 , before it was read as:- and Ennore (Tamil Nadu) 11. 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 12. Substituted vide Notification No. 42/2012-Customs, Dated 22/06/2012 before it was read as: hereby exempts the capital goods when imported into India against a duty credit scrip issued under the Status Holders Incentive Scheme in accordance with paragraph 3.16 of the Foreign Trade Policy (hereinafter referred to as the said scrip), 13. Substituted vide Notification No. 42/2012-Customs, Dated 22/06/2012 before it was read as:- (4) that the said scrip shall be non-transferable and shall be used for import of capital goods relating to the sectors specified in condition (i) : 14. Inserted vide Notification No. 42 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of notification No. 05 of 2013 - Customs, dated the 18th February, 2013 or sub-paragraph (3) of paragraph 2 of notification No. 22 of 2013 - Customs, dated the 18th April, 2013 or first proviso to sub-paragraph (1) of paragraph 2 of notification No. 23 of 2013-Customs, dated the 18th April, 2013 , as the case may be; ] 25. Substituted vide Not. 36/2016 - Dated 1-6-2016 , before it was read as, Tamil Nadu and Melapakkam Village (Arakkonam Taluk, Vellore District) 26. Omitted vide Not. 52/2016 - Dated 23-9-2016 , before it was read as, or sub-paragraph (3) of paragraph 2 of notification No. 16 of 2015-Customs, dated the 1st April, 2015 or first proviso to sub-paragraph (1) of paragraph 2 of notification No. 17 of 2015-Customs, dated the 1st April, 2015 27. Substituted vide Not. 54/2016 - Dated 3-10-2016 , before it was read as, Hosur (Tamil Nadu) and Nattakkam Village (Kottayam Taluk and District) 28. Substituted vide Not. 8/2017 - Dated 23-3-2017 , before it was read as, Haldia (Haldia Dock Comple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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