Notification No. 30 dated 1st
April 1997 (As
amended by 94/97, 10/98; 51/99, Corrigendum dated 29.04.99, Drawback/PN4/1999
dated 29.06.99, 121/99, 30/2001, 122/2001, Notification
No. 113 dated 16th October 2002, Notification No. 125 dated 12th
November 2002)
In
exercise of the powers conferred by sub-section (1) of Section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it
is necessary in the public interest so to do, hereby exempts materials imported
into India, against an Advance Licence with Actual User Condition in terms of
para 7.4 of the Export & Import Policy 1997-2002 notified by the Government
of India in the Ministry of Commerce vide Notification No. 1 /1997 - 2002 dated
the 31st March, 1997 (hereinafter referred to as the said licence),
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) and from the
whole of the additional duty leviable thereon under Section 3 of the said
Customs Tariff Act, subject to the following conditions namely:
(i)���� that
the materials imported are covered by an Actual User Duty Exemption Entitlement
Certificate (hereinafter referred to� as
the said certificate), issued by the Licensing Authority in the form of
specified in the Schedule annexed to this notification, in respect of the
value, quantity, description, quality and technical Characteristics:
(ii)��� that
the importer at the time of clearance of the imported materials executes a bond
with such surety or security and in such form and for such sum as may be
specified by the Assistant Commissioner of Customs binding himself to pay on
demand an amount equal to the duty leviable, but for the exemption, on the
imported materials in respect of which the conditions specified in this
notification have not been complied with, together with interest at the rate of
fifteen percent per annum from the date of clearance of the said materials.
���������� Provided that the bond shall not be necessary in respect of imports made
after the discharge of export obligation in full:
(iii)������ that the said licence and the said
certificate are produced before the proper officer of customs at the time of
clearance for debit:
(iv)��� that
the imports and exports are undertaken through the sea ports at Mumbai,
Calcutta, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras,
Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam and Dahej,
Nagapattinam, Okha and Mundhra or through any of the airports at Ahmedabad,
Bangalore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad,
Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur and Cochin or through
any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi,
Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jalandhar, Kanpur, Ludhiana,
Moradabad, Nagpur, Pimpri(Pune), Pitampur (Indore), Surat, Tirupur, Varanasi,
Nasik, Rudrapur(Nainital), Dighi (Pune), Vadodara, Dulatabad (Wanjarwadi and Maliwada),
Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur,
Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry and
Garhi Harsaru or through the Land Customs Station at Ranaghat, Singhabad and
Rakaul;
Provided that the Commissioner of
Customs may be Special Order and subject to such conditions as may be specified
by him, permit import and export through any other Seaport, Airport, or Inland
Container Depot or through the Land Customs Station;���
(v)��� that
the export obligation is discharged within the period specified in the said
certificate or within such extended period as may be granted by the Licensing
Authority by exporting resultants products manufactured in India which are
specified in Part �E� of the said certificate (hereinafter referred to as
resultant products) and in respect of which facility under rule 12(1)(b) or
rule 13(1)(b) of the Central Excise Rules, 1944 has not been availed in respect
of materials permitted under the said licence:
(vi)��� that
the importer produces evidence of discharge of export obligation to the
satisfaction of the Assistant Commissioner of Customs within a period of 30
days of the expiry of period allowed for fulfilment of export obligation, or
within such extended period as the said Assistant Commissioner of Customs may
allow:
(vii)�� exempt materials shall not be disposed of or utilised in any
manner except for utilisation in discharge of export obligation or for
replenishment of such materials and the materials so replenished shall not� be sold�
or transferred to any other person.
(viii)���� that in relation to� an Advance Licence issued to a Merchant
Exporter-
(a)��������� the name
and address of the supporting manufacturer is specified in the said licence and
the said certificate and the bond required to be executed by the importer in
term of condition (ii) 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; and
(b)��������� exempt
materials are utilised in the factory of such supporting manufacturer in terms
of condition (vii).
Explanation: In this notification -
(i) �Licensing Authority�
means the Director General of Foreign Trade appointed under section 6 of the
Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer
authorised by him to grant a licence under the said Act.
(ii) �Materials� means-
(a) raw materials,
components, intermediates, consumables, computer software and parts required
for manufacture of resultant product specified in Part E of the said
certificate;
Provided that the benefit
of this notification shall apply to import of Acetic Anhydride, Ephedrine and
Pseudoephedrine only against licences issued with the approval of Advance
Licensing Committee in the office of the Director General of Foreign Trade:
(b) mandatory spares within
a value limit of 10% of the value of the licence which are required to be
exported alongwith the licence which are required to be exported alongwith the
resultant product; and
(c) packaging materials
required for packing of resultant product.