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TMI BlogRegarding implementation of Advance Authorisation Scheme for annual requirement under FTP 2015-2020X X X X Extracts X X X X X X X X Extracts X X X X ..... whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, integrated tax leviable thereon under sub-section (7) of section 3, the goods and services tax compensation cess leviable thereon under sub-section (9) of section 3, safeguard duty leviable thereon under section 8B, countervailing duty leviable thereon under section 9 and anti-dumping duty leviable thereon under section 9A] of the said Customs Tariff Act, subject to the following conditions, namely:- (i) that the said authorisation is produced before the proper officer of customs at the time of clearance for debit of the quantity and value of imports; (ii) that the said authorisation is issued with respect to Standard Input Output Norms (SION) fixed and bears,- (a) the name and address of the importer and the supporting manufacturer in cases where the authorisation has been issued to a merchant exporter; and (b) the shipping bill number(s) and date(s) and description, quantity and value of exports of the resultant product in cases where import takes place after fulfillment of export obligation; or (c) the description, Cost Insurance Freight value and other specificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self, to use the imported materials in his factory or in the factory of his supporting manufacturer for the manufacture of dutiable goods and to submit a certificate, from the jurisdictional Central Excise officer or from a specified chartered accountant within six months from the date of clearance of the said materials, that the imported materials have been so used: Provided that if the importer pays additional duty of customs leviable on the imported materials but for the exemption contained herein, then the imported materials may be cleared without furnishing a bond specified in this condition and the additional duty of customs so paid shall be eligible for availing CENVAT Credit under the CENVAT Credit Rules, 2004 ; (v) that in respect of imports made after the discharge of export obligation in full, and if facility under rule 18 or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 or of CENVAT credit under CENVAT Credit Rules, 2004 has not been availed and the importer furnishes proof to this effect to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs as the case may be, then the imported materials may be cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epot or through a land customs station within his jurisdiction; (vii) that sourcing of the imported materials from Private Bonded Warehouses set up under paragraph 2.36 of the Foreign Trade Policy would be allowed; (viii) that the export obligation as specified in the said authorisation (both in value and quantity terms) is discharged within the period specified in the said authorisation or within such extended period as may be granted by the Regional Authority by exporting resultant products, manufactured in India which are specified in the said authorisation and in respect of which facility under rule 18 or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 has not been availed: Provided that an Advance Intermediate authorisation holder shall discharge export obligation by supplying the resultant products to exporter in terms of paragraph 4.05 (c) (ii) of the Foreign Trade Policy ; 9 [ Provided further that notwithstanding anything contained hereinabove for the said authorisations where the exemption from integrated tax and the goods and services tax compensation cess leviable thereon under sub-section (7) and sub-section (9) respectively of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the exemption from 5 [safeguard duty, transitional product specific safeguard duty, countervailing duty and antidumping duty] shall not be available in respect of material imported- (a) for supply of goods against Advance Authorisation or Advance Authorisation for annual requirement or Duty Free Import Authorisation; (b) for supply of goods to Export Oriented Unit or Software Technology Parks or Electronic Hardware Technology Parks or Biotechnology Parks; (c) for supply of goods against Export Promotion Capital Good (EPCG) Authorisation; (d) for supply of marine freight containers by 100% Export Orients Unit (domestic freight container - manufacturers) where said containers are exported out of India within 6 months or such further period as permitted by Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; and (e) for supply for official use or to the projects funded by UN or International Organisation in terms of Notification No. 108/95-Central Excise dated 28.08.1995. 4 [ 10 [*********] 15 [ **** ] ] Explanation.- For the purposes of this notification,- (I) Dutiable goods means excisable goods which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore it was read as, 1 [ from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, safeguard duty leviable thereon under section 8B and anti-dumping duty leviable thereon under section 9A ] 4. Inserted vide Notification No. 79/2017 - Dated 13-10-2017, 5. Substituted vide Notification No. 79/2017 - Dated 13-10-2017, before it was read as, safeguard duty, transitional product specific safeguard duty and anti-dumping duty 6. Substituted vide Notification No. 35/2018 Dated - 28-03-2018 , before it was read as, 31st March, 2018 7. Substituted vide Notification No. 66/2018- Customs dated 26-09-2018 before it was read as 6 [1st October, 2018.] 8. Inserted vide Notification No. 01/2019 Customs dated 10-01-2019 9. Substituted vide Notification No. 01/2019 Customs dated 10-01-2019 before it was read as 4 [Provided further that notwithstanding anything contained herein above for the said authorisations where the exemption from integrated tax and the goods and services tax compensation cess leviable thereon under sub-section (7) and sub-section (9) of section 3 of the said Customs Tari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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