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TMI BlogExemption for import of fabrics under Special Advance Authorization Scheme under para 4.04A of FTP 2015-20 for manufacture and export of garmentsX X X X Extracts X X X X X X X X Extracts X X X X ..... e Authorisation (hereinafter referred to as the said authorisation) issued by the Regional Authority in terms of paragraph 4.04A of the Foreign Trade Policy from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) and 3 [from the 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-dum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her with interest at the rate of fifteen per cent. per annum from the date of clearance of the said materials: Provided that in relation to the said authorisation issued to a merchant exporter, the bond required to be executed by the importer in terms of this notification shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification; (v) that the imports and exports are undertaken through the seaports, airports or through the inland container depots or through the land customs stations as mentioned in the Table 2 annexed to the Notification No.16/2015 - Customs dated 01.04.2015 or a Special Economic Zone notifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said authorisation shall not be transferred and the said fabrics shall not be transferred or sold; Provided that the said fabrics may be transferred to a job worker for processing subject to complying the conditions specified in the 2 [ relevant goods and services tax provisions ] permitting transfer of materials for job work; Provided further that, no such transfer for purposes of job work shall be effected to the units located in areas eligible for area based exemptions from the levy of excise duty in terms of notification Nos. 32/1999-Central Excise dated 08.07.1999 , 33/1999-Central Excise dated 08.07.1999 , 39/2001- Central Excise dated 31.07.2001 , 56/2002- Central Excise dated 14.11.2002 , 57/2002- Central Excise da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Dharmvir Sharma) Under Secretary to the Government of India --------------- Notes:- 1. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as from the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under sections 3 , 8B and 9A 2. Substituted vide Not. 26/2017 - Dated 29-6-2017 , 1st day of July, 2017 , before it was read as relevant Central Excise notifications 3. Substituted vide Notification No. 79/2017 - Dated 13-10-2017, before 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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