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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 ..... 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 Schedule to the Customs Tariff Act, 1975 (51 of 1975); (ii) paints, varnishes and allied pro ..... 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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 Hand Book of Procedures volume 1 shall not be allowed for import: Provided further that the import of components and spares and parts against the said scrip shall be allowed only - (i) in respect of capital goods imported earlier, (ii) in respect of capital goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcent. 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, 18[Trivandrum, Varanasi and Visakhapatnam] or through any of the Inland Container Depots at Agra, Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar), Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi (Pune), Durgapur (Export Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption 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 a particular year, if benefits are availed under Technology Upgradation Fund scheme (TUFS) of Ministry of Textiles in that year. 7[8 Omitted] Explanation, - For the purposes of this notification,- (i) "Capital goods" means any plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods or for rendering services, including those required for replacement, modernization, technological up gradation or expansion. It also includes packaging machinery and equipment, refractories for initial lining, refrigeration equipment, power generating sets, machine tools, catalysts for initial charge, equipment an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 officer of customs at the time of clearance for debit of the duties leviable on the goods, but for this exemption; (iii) 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) : Provided that, the capital goods specified in Appendix 37 B of Hand Book of Procedures Vol.1 shall not be allowed for import; 2. Inserted vide Notification No. 92/2010-Cus, dated 10-9-2010. 3. the condition numbers (ii), (iii), (iv), (v), (vi) and (vii) has been renumbered as condition numbers (3), (4), (5), (6), (7) and (8) respectively and before the said conditions as so renumbered, the following condition has been inserted, namely:- vide Notification No. 92/2010-Cus, dated 10-9-2010. 4. For the words "and Krishnapatnam", the words and brackets, "Kri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was read as:- "Licensing Authority" 16. Substituted vide Notification No. 44/2012-Customs, Dated 09/07/2012, before it was read as:- "goods, but for this exemption;" 17. Substituted vide Notification No. 50/2012-Customs, dated 10/09/2012, before it was read as:- "and Tondiarpet (TNPM), Chennai " 18. Substituted vide Notification No. 4/ 2013 - Customs, dated 14/02/2013, before it was read as:- "Trivandrum and Varanasi". 19. Substituted vide Notification No. 20/2013 - Customs dated 3/04/2013, before it was read as "Kandla, Kolkata". 20. Inserted vide Notification No. 24/2013 - Customs dated 18/04/2013 21. Substituted vide Notification No. 29 / 2013-Customs dated 16/05/2013, before it was read as, "2["(2) Provided further that the said scrip has not been issued in violation of the condition contained in Para 2(4) of notification No. 102/09-Cus dated the 11th September, 2009 pertaining to Zero Duty EPCG scheme or Para 2(5) of notification No. 101/09-Cus dated the 11th September, 2009 pertaining to Zero Duty EPCG scheme for Common Service Providers, as the case may be.;]" 22. Substituted vide Not. 05/2015 - Dated 20-2-2015 before it was read as, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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