Notification No. 48/2000-Cus -Exemption on materials used in the manufacture of resultant products when imported under duty free replenishment certificate licence.

Notification No. 48/2000-Cus Dated 25-04-2000

Exemption on materials used in the manufacture of resultant products when imported under duty free replenishment certificate licence.- 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 used in the manufacture of resultant products when imported into India, from the whole of the duty, of customs leviable, thereon, under the First chedule to the Customs Tarrif Act,1975 of (51 of 1975), and from the Whole of the special additional duty leviable thereon under section 3A of the said Customs Tarrif Act, subject to the following conditions, namely:-

(1) that the importer has been granted duty free replenishment certifitate (DFRC) licence (hereinafter referred to as the said licence) by the Licensing Authority for import of the said materials in terms of paragraph 7.4 of the Export and Import Policy, and the said licence is produced at the time of clearance for debit by the proper officer of the customs:

(2) that the said licence contains the endorsements specifying inter alia;

(a) the standard input output norm (SION) number discription and value of the resultant product exported on the reverse;

(b) the shiping bill number (s) and date (s) FOB value in Indian Rupees of the resultant product,on the reverse;and

(c) the quality, technical characteristics, specifications and quantity of the materials used in the resultant product which are allowed to be imported duty free; and

(3) That the said licence and/or materials shall be freely transferable;

(4) That the imports and exports are undertaken through sea ports at Mumbai, Calcutta, Cochin, (Magdalla), Kakinada, Kandla, Mangalore, Marmagoa,Madras, Nhava Sheva, Paradeep, pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam, Okha, Mundhra, Jamnagar and Muldwarka or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar,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, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik,, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad, (Wanjarwadi and Maliwada), Malanpur, Walui (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondichery, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadri or through the Land Customs Stations at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva(Sonauli), Petrapole and Mahadipur.

(Condition (4) has been amended vide Cus Ntf No.84/2003 Date 27/05/2003, Ntf No. 63/2004 dated 14-5-2004)

(Condition (4) has been amended vide Cus Ntf No.125/2002 Date 12/11/2002)

(Condition (4) has been amended vide Cus Ntf. No.122/2001 Date 3/12/2001.)

(Above amendments has been made vide Ntf. No.30/2001, dated 12th March, 2001.)

(Sr. No. iv has been amended vide Customs Notification No.120/2000, dt. 15-9-2000)

Provided that the Commissioner of Customs may by special order and subject to such conditions as may be specified by him permit import and export through any other sea port, airport or Inland Container Depot or through a Land Customs Station.

(Second proviso has been omitted vide CUS NTF NO. 97/2003 DATE 25/06/2003)

[OLD Provided further that where the goods are delivered for export through any Inland Container Depot specified in this condition, its export shall only be permitted through the sea-ports at Mumbai, Nhava Sheva, Kandla, Chennai or Kolkata.]

(Second Proviso has been inerted vide Cus Ntf No.84/2003 Date 27/05/2003)

Explanation - In this notification –

(a) "Export and Import Policy", means Export and Import Policy, 1997- 2002,notified by the Government of India in the Ministry of Commerce vide notification number 1 /(RE-99) /1997-2002, dated the 31 st March, 2000.

(b) "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;

(c) "materials" means -

(a) raw materials, components, intermediates, consumables, computer software and parts used in the manufacture of resultant product;

(b) packing materials used in the packaging of resultant product.

as amended by Notification Nos. 120/2000 dt. 15-9-2000, 30/2001-Cus dt 12-3-2001, 122/2001-Cus dt 3-12-2001,125/2002-Cus dt 12-11-2002, 84/2003-Cus dt 27-5-2003, 97/2003-Cus dt 25-6-2003 and 63/2004-Cus dt 14-5-2004.