Notification No. 54/2003-Cus Dated 01-04-2003

Exemption on goods imported against a Duty Free Service Entitlement Credit Certificate.- 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 spares, office equipments and furniture, any capital goods, professional equipments and consumables but excluding agricultural and dairy products, when imported into India against a duty free service entitlement credit certificate ( hereinafter referred to as the said certificate) issued under paragraph 3.8 of the Export and Import Policy, -

(Para has been substituted vide CUS NTF NO. 29/2004 DATE 28/01/2004)

(a) from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act 1975 (51 of 1975),

²[(b) from the whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act; and]
^Old[ (b) from the whole of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, and]

(c) from the whole of the special additional duty of customs leviable thereon under section 3A of the said Customs Tariff Act,

subject to the following conditions, namely :-

(1) that the said certificate has been issued to a service provider by the licensing authority and it 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:

Provided that exemption from duty shall not be admissible if there is insufficient credit in the said certificate for debiting the duties liviable on the goods but for this exemption;

(2) that the said certificate and goods imported against it shall not be transferred or sold;

(3) in respect of any capital goods including professional equipments or office equipments, as the case may be, a certificate from the jurisdictional Deputy Commissioner of Central Excise, Assistant Commissioner of Central Excise or an independent Chartered Engineer, as the case may be, is produced confirming its installation and use in the importeršs factory or premises, within six months from the date of import or within such extended period as the said Deputy Commissioner of Customs or Assistant Commissioner of Customs may allow,

(condition (3),has been substituted vide CUS NTF NO. 29/2004 DATE 28/01/2004)

(4) that the imports against the said certificate are undertaken through sea ports at Mumbai, Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam, Mundhra, Okha, Bedi (including Rozi –Jamnagar), ^Old[Muldwarka and Porbander] ¹[Muldwarka, Porbander, Dharamtar and Vadinar] or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur, #[Cochin, ³[Rajasansi (Amritsar), Lucknow (Amausi) and Indore] ^Old[Rajasansi (Amritsar) and Lucknow (Amausi)]] 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, Waluj (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, #[Dadri, Tuticorin, Kundli, ^Old[Bhadohi and Raipur] ¹[Bhadohi, Raipur , Mandideep (District Raisen), ³[Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District Ghaziabad)] ^Old[Durgapur (Export Promotion Industrial Park) and Babarpur] ] ] or through the Land Customs Stations at Ranaghat , Singhabad, Raxaul, Jogbani, Nautanva(Sonauli), #[Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, ^Old[Sutarkhandi and Amritsar Rail Cargo] ¹[Sutarkhandi, ⁴[Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha] ^old[Amritsar Rail Cargo and Attari Road] ]or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act 1962 (52 of 1962):-

In Condition 4 bold words have been substituted vide CUS NTF NO. 77/2005, DATE 22/08/2005.

(Condition (4) has been amended vide Cus Ntf No.46/2005 Date 17/05/2005)

(Condition (4) has been amended vide CUS NTF NO. 63/2004 DATE 14/05/2004)

(Condition (4) has been amended vide Cus Ntf No.84/2003 Date 27/05/2003)

Explanation :-In this notification ,-

(i) "Export and Import Policy" means the Export and Import Policy 2002-2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1(RE:2002)/ 2003, dated the 31st March 2003 as amended from time to time;

(ii) "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 license under the said Act.

# Substituted Vide CUS NTF NO. 97/2005 DT. 17/11/2005.

1. Amended vide Notification No. 41/2006-Cus, Dt. 5/05/2006

2. Substituted vide Notification No. 117/2006-Cus Dated 19/12/2006

3. Substituted vide Notification No. 63/2007-Cus Dated 4/5/2007

4. Substituted vide Notification No. 116/2007-Cus Dated 30/11/2007