Notification No. 31/97-Cus Dated 01-04-97
Exemption on materials imported into India, against an Advance Licence issued on or after 1st April, 1997. -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 issued on or after 1st April, 1997 (hereinafter referred to as the said licence), from the whole of the duty of customs leviable thereon which is specified in First Schedule to the Customs Tariff Act, 1975 (51 of 1975) subject to the following conditions, namely : -
(i)
that the materials imported are covered by a Duty Exemption Entitlement
certificate (hereinafter referred to as the said certificate), issued by
Licensing Authority on or after 1st April, 1997 in the form 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 or Deputy
Commissioner of Customs binding himself to any on demand, an amount equal to
the duty leviable on the imported materials but for the exemption contained
herein, in respect of which the conditions specified in this notification have
not been complied with together with interest at the rate of 15% per
annum from the date of clearance of the materials;
Provided that the Bond shall not be necessary in respect of imports
made after discharge of export obligation in full;
(iii) that the said licence and the said certificate are produced before
proper officer of Customs at the time of clearance of imported materials 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, Dehej
and Nagapattinam, Okha, Mundhra,
Jamnagar and Muldwarka 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 Deports at Agra,
Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Gunture, Hyderabad, Jaipur,
Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore),
Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara,
Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra
Pradesh), Salem, Malanur, 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.
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 Seaport, Airport, or Inland Container Depot or
through the Land Customs Station.
(v) that the export obligation is discharge within the period specified in the
said certificate or within such extended period as may be granted by the
Licensing Authority or the Director General of Foreign Trade, by exporting
Resultant products manufactured in India which are specified in part E of the
said certificate (hereinfter referred to as Resultant products) and the said
certificate together with evidence of discharge of export obligation to the
satisfication of the Assistant Commissioner of Customs or Deputy Commissioner
of Customs is produced within 30 days of expiry of period allowed for
fulfilment of export obligation or within such extended period as the said
Assistant Commissioner of Customs may allow;
Provided that an Advance Intermediate Licence holder may discharge
export obligation by supplying the Resultant products to ultimate exporter in
terms of paragraph 7.5 of the Export and Import Policy;
(vi) that exempt materials shall not be disposed of or utilised in any manner,
except for utilisation in discharge of export obligation, before the export
obligation under the said licence has been discharged in full;
Provided that Acetic Anhydride, Ephedrine, Pseudoephedrine, Vitamins,
Pen-G and their derivatives in respect of which the benefit of this
notification is claimed shall be utilised by the importer in his own factory
or in the factory of any other manufacturer indicated in the said certificate
even after discharge of export obligation;
(vii) that where benefit of this notification is sought by a person other than
the licencee, such benefit shall be allowed against the said licence and that
said certificate only if it bears endorsement of transferability by the
licensing Authority;
Provided that benefit of this notification shall not allowed to a transferee
of the licence for import of Acetic Anhydride, Edhedrine and Pseudoephedrine,
2.
Where the goods are found defective or unfit for use, the said goods may be
re-exported back to the foreign supplier within 3 years from the date of payment
of duty on the importation thereof.
Provided that at the time of re-export the goods are identified to the
satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of
Customs as the goods which were imported.
Explanation - In this notification, -
(i)
"Advance Licence" means an Advance Licence issued in terms of
paragraph 7.3 and an Advance Intermediate Licence issued under paragraph 7.5
of the Export and Import Policy.
(ii) "Export and Import Policy" means the Export and Import Policy 1
April, 1997 - 31 March, 2002 published vide notification of the Government of
India in the Ministry of Commerce No. 1 / 1997 - 2002 dated the 31st March,
1997.
(iii) "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;
(iv) "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 Pseudeiphedrine only against licences issued
with the approval of Advance Licensing Committee in the office of the
Director General of Foreign Trade;
(b) madatory spares within a value limit of 10% of the licence which are
required to be exported along with the Resultant product; and
(c) Packaging materials required for packing of Resultant product.
THE
SCHEDULE
DUTY EXEMPTION ENTITLEMENT CERTIFICATE
I. IMPORT
(This consists of ................. pages)
S. No. ................ (IMP) Date of issue ........
Port of Registration ...............................
Issued to ................................. (Name and full address of the
licencee)
Materials imported against licence No. ........... dated ..............issued by
............ to the above licencee and covered by the list of materials
specified in list (a) of Part 'C' of this certificate would be eligible for
exemption from Duty of Customs specified in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), subject to the conditions specified in the
notification of the Government of India, Ministry of Finance, Department of
Revenue No. ............ /97-Customs, dated the ....................
The importer shall discharge the export obligation in terms of the said
notification within ..........months from the date of issue of licence.
A Bond with surety / security in terms of the said notification shall be
executed before clearance of the goods from customs.
Signature
.............................
Seal of licensing Authority ...........
Date ..................................
PART - A
Name and addresses of the factories where the resultant products are
manufactured.
PART - B
Name and addresses of factories where the ancillaries to the resultant products
are manufactured.
PART
- C
List of Materials of Import
(a) MATERIALS TO BE IMPORTED UNDER THIS CERTIFICATE
|
S.No. |
Item of Import |
Quality |
Technical Characteristics |
|
1 |
2 |
3 |
4 |
|
|
|
|
|
|
Quantity |
CIF value in Indian Rs.and in equivalent US$ |
S.No. of the resultant products in Part E |
|
5 |
6 |
7 |
|
|
|
|
(b) OTHER IMPORTED MATERIALS TO BE USED IN EXPORT PRODUCT
|
S.No. |
Description |
Quantity |
Value |
|
1 |
2 |
3 |
4 |
|
|
|
|
|
PART
- D
Particulars of Import of Materials
|
Sl.No. |
No. of the materials in Part-C |
Bill of Entry No. date and Customs House of Import |
Description |
Quantity and net weight |
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
|
CIF Value |
Duty leviable but for exemption |
Signature of the Customs Officer with Name, Designation and seal |
||
|
Heading No. of the First Schedule to the Customs Tariff Act, 1975 and Heading No. in the Schedule to the Central Excise Tariff Act,1985 for levy of Additional Duty |
Rate of Duty |
Amount of Duty |
||
|
6 |
7 |
8 |
9 |
10 |
|
|
|
|
|
|
(PARTS
E AND F FIGURE IN THE IMPORT PART OF THIS DEEC)
PART - G
Deties paid on materials in respect of which the conditions of said notification
are not complied with.
|
Sl. No. |
Sl. No. in Part D under which the import of the materials has been entered |
Description, Quantity and value of materials on which duty paid |
Rate of duty leviable |
Additional duty paid on import |
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
|
Amount
of |
Particulars of duty paying documents |
Signature of the Customs Officer |
|
6 |
7 |
8 |
|
|
|
|
DUTY
EXEMPTION ENTITLEMENT CERTIFICATE
II. EXPORT
(This consists of .......................... pages)
S. No. ................ (EXP) Date of issue ........
Port of Registration ...............................
Issued to ..........................................
....................................................
....................................................
(name and full address of the licencee)
Materials imported against Licence No. ........... dated .............. issued
by ............ to the above licencee and covered by the list of materials
specified in list (a) of Part 'C' of this certificate would be eligible for
exemption from Basic Customs duty subject to the conditions specified in the
notification of the Government of India, Ministry of Finance, Department of
Revenue No. ............ /97-Customs, dated the ....................
The licencee shall discharge the export obligation in terms of the said
notification within .......... months from the date of licence.
A Bond with surety / security in terms of the said notification shall be
executed before clearance of the goods from customs.
Signature
.............................
Seal of licensing Authority ...........
Date .......................
PART - A
Name and addresses of the factories where the Resultant products are
manufactured.
PART - B
Name and addresses of factories where the ancillaries to the resultant products
are manufactured.
(PART
C AND D FIGURE IN THE IMPORTS PART OF THIS DEEC)
PART - E
Resultant Products
|
Sl. No. |
Description |
Quality |
Technical Characteristics |
|
1 |
2 |
3 |
4 |
|
|
|
|
|
|
Quantity |
FOB Value in Rs. / US $ |
Sl. No. of the materials in Part-C |
|
5 |
6 |
7 |
|
|
|
|
PART
- F
Particulars of Exports / Supply
|
Sl.No. |
S.No.of the resultant product in Part E |
Name of the Customs House of shipment |
Shipping Bill No.and date |
Name of the vessel and outward entry of the vessel |
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
|
Quantity |
Net weight of the product |
Description as per the Shipping Bill |
FOB value in Rs./US $ |
Signature of Customs Officer with name, designation and seal and remarks, if any |
|
6 |
7 |
8 |
9 |
10 |
|
|
|
|
|
|
PART - H
Statement of imports and Exports / Supply made
|
Type of Licence |
Licence No. |
Date |
|
.................... |
.................... |
....................... |
|
........................ |
..................... |
........................ |
|
.................... |
........................ |
................ .... |
Details of imports made :
|
Sl. No. |
Sl. No. of Part C |
Description |
Quantity imported |
CIF Value in Rs. in equivalent US $ |
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
Details of Exports made :
|
Sl. No. |
Sl. No. of Part E |
Description |
Quantity exported |
FOB Value In Rs. in equivalent US $ |
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
1. I / We hereby declare that information given in this statement are correct.
Signature
.................
Name of the Signatory .....
Designation ...............
Full Address ..............
Certificate of Chartered Accountant / Cost Accountant
I have examined the applicant firm's actual imports and exports as given above
and find them as correct.
Signature
.................
Seal ......................
Membership No. ............
PART
- 1
Endorsement of Transferability
We have discharged the prescribed export obligation. We request that the licence
and the DEEC may please be made transferable.
Signature
.................
Name of the Signatory .............
Designation ...............
Full Address ..............
DEEC
is made transferable.
Signature
Seal of licensing authority
Date
as amended by Notification Nos. 95/97-Cus dt 19-12-1997, 10/98-Cus dt 23-4-1998 (corrected by Corrigendum F.No. 605/5598-DBK dt 25-5-1998), 49/99-Cus dt 29-4-1999, 121/99-Cus dt 4-11-1999 (corrected by Corrigendum Drawback/P.N.3/99 dt 26-6-1999), 52/2000-Cus dt 28-4-2000, 120/2000-Cus dt 15-9-2000, 30/2001-Cus dt 12-3-2001, 122/2001-Cus dt 3-12-2001, 113/2002-Cus dt 16-10-2002, 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.