(1) Export obligation - Definition of - Amendment toNotification Nos. 111/95-Cus., 28/97-Cus., 29/97-Cus., 49/2000-Cus. and44/2002-Cus. (2) DFRC, DFSEC, EPCG and Advance Licence Schemes - Amendment toNotification Nos. 21/2002-Cus., 46/2002-Cus., 54/200

Notification No. 29/2004-Cus Dated 28-01-2004

Amendments in the various Notifications.- 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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table, namely :-

TABLE

Sl. No.

Notification No. and date

Amendment

(1)

(2)

(3)

1.

111/95-Customs, dated, the 5th June, 1995.

In the said notification, in the Explanation, for clause (5), the following clause shall be substituted, namely, -

“(5) “export obligation” means -

      (i) export to a place outside India of products manufactured with the use of capital goods imported, assembled or manufactured in terms of this notification or making of supplies of such products in terms of clauses (a), (c), (e), (f) and (i) of paragraph 121 of the Export and Import Policy and para 10.2(g) of the Export and Import Policy 1997-2002 corrected up to 13th April, 1998; and

      (ii) export of goods in terms of the notification of the Government of India in the Ministry of Commerce and Industry (Department of Commerce) No. 28 (RE-2003)/2002-2007, dated the 28th January, 2004.”

2.

28/97-Customs, dated, the 1st April, 1997.

In the said notification, in the Explanation, for clause (iv), the following clause shall be substituted, namely, -

“(iv) “export obligation” -

      (a) in relation to importers other than those rendering services, means export to a place out side India of products manufactured with the use of capital goods imported, assembled or manufactured in terms of this notification or making of supplies of such products in terms of clauses (a), (b), (d), (f) and (g) of paragraph 10.2 of the Export and Import Policy.

      (b) in relation to importers rendering services, means receiving payments in freely convertible foreign currency for services rendered through the use of such capital goods; and

      (c) means, export of goods in terms of the notification of the Government of India in the Ministry of Commerce and

      Industry (Department of Commerce) No. 28 (RE-2003)/2002-2007, dated the 28th January, 2004.

3.

29/97-Customs, dated, the 1st April, 1997.

In the said notification, in the Explanation, in clause (4), after sub-clause (ii), the following sub-clause shall be inserted, namely, -

(iii) means, export of goods in terms of the notification of the Government of India in the Ministry of Commerce and Industry (Department of Commerce) No. 28 (RE-2003)/2002-2007, dated 28th January, 2004.”

4.

49/2000-Customs, dated, the 27th April, 2000.

In the said notification, in the Explanation, in clause (4), after sub-clause (ii), the following sub-clause shall be inserted, namely, -

(iii) means, export of goods in terms of the notification of the Government of India in the Ministry of Commerce and Industry (Department of Commerce) No. 28 (RE-2003)/2002-2007, dated 28th January, 2004.”

5.

21/2002-Customs, dated, the 1st March, 2002.

In the said notification, in the Table, against S. No. 167A, in column (3), in item (q), for the entry, the following entry shall be substituted, namely :-

“Packaging boxes of all types;”

6.

44/2002-Customs, dated, the 19th April, 2002.

In the said notification, in the Explanation, in clause (4), after sub-clause (ii), the following sub-clause shall be inserted, namely, -

(iii) means, export of goods in terms of the notification of the Government of India in the Ministry of Commerce and Industry (Department of Commerce) No. 28 (RE-2003)/2002-2007, dated 28th January, 2004.”

7.

46/2002-Customs, dated, the 22nd April, 2002.

In the said notification, -

(A) in condition (i), for the words “duty free replenishment certificate licence by the Licensing Authority”, the words “duty free replenishment certificate licence or duty free replenishment certificate licence for intermediate supply, as the case may be, by the Licensing Authority,” shall be substituted;

(B) after condition (iii) and the entries relating thereto, the following proviso shall be inserted, namely, -

“Provided that fuel imported against the said licence shall not be transferred or sold”;

(C) in the Explanation, after sub-clause (b) of clause (iii) the following sub-clause shall be inserted, namely, -

“(c) fuel”.

8.

54/2003-Customs, dated, the 1st April, 2003.

In the said notification,

(A) in the preamble, for the words “professional equipments”, the words “any capital goods, professional equipments”, shall be substituted;

(B) for condition (3), the following condition shall be substituted, namely, -

“(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 importer’s 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,”.

9.

55/2003-Customs, dated the 1st April, 2003.

In the said notification,

(A)       in condition (4), the words “or an      independent Chartered Engineer” shall be omitted”.

(B) in the Explanation, in clause (4), after the proviso to sub-clause (ii), following provisos shall be inserted, namely, -

“Provided further that in respect of group companies as defined in the Companies Act, 1956 (1 of 1956), where licence has been issued to any one of the group company, the export obligation may also be fulfilled by export of any goods/services by any other company(s) belonging to the said group :

Provided also that in respect of service providers in the Port Handling sector, the export obligation may be fulfilled by earning service charges in Indian rupees which are   otherwise considered as free

foreign exchange by the Reserve Bank of India ”.

10.

56/2003-Customs, dated, the 1st April, 2003.

In the said notification, in condition (8), the following proviso shall be inserted, namely, -

“Provided that an Annual Advance Intermediate Licence holder shall discharge export obligation by supplying the resultant export product to the ultimate exporter in terms of Para 4.1.7A of the Export and Import Policy”.

Sl. No.	Notification No. and date	Amendment
(1)	(2)	(3)
1.	111/95-Customs, dated, the 5th June, 1995.	In the said notification, in the Explanation, for clause (5), the following clause shall be substituted, namely, - “(5) “export obligation” means - (i) export to a place outside India of products manufactured with the use of capital goods imported, assembled or manufactured in terms of this notification or making of supplies of such products in terms of clauses (a), (c), (e), (f) and (i) of paragraph 121 of the Export and Import Policy and para 10.2(g) of the Export and Import Policy 1997-2002 corrected up to 13th April, 1998; and (ii) export of goods in terms of the notification of the Government of India in the Ministry of Commerce and Industry (Department of Commerce) No. 28 (RE-2003)/2002-2007, dated the 28th January, 2004.”
2.	28/97-Customs, dated, the 1st April, 1997.	In the said notification, in the Explanation, for clause (iv), the following clause shall be substituted, namely, - “(iv) “export obligation” - (a) in relation to importers other than those rendering services, means export to a place out side India of products manufactured with the use of capital goods imported, assembled or manufactured in terms of this notification or making of supplies of such products in terms of clauses (a), (b), (d), (f) and (g) of paragraph 10.2 of the Export and Import Policy. (b) in relation to importers rendering services, means receiving payments in freely convertible foreign currency for services rendered through the use of such capital goods; and (c) means, export of goods in terms of the notification of the Government of India in the Ministry of Commerce and
		Industry (Department of Commerce) No. 28 (RE-2003)/2002-2007, dated the 28th January, 2004.
3.	29/97-Customs, dated, the 1st April, 1997.	In the said notification, in the Explanation, in clause (4), after sub-clause (ii), the following sub-clause shall be inserted, namely, - (iii) means, export of goods in terms of the notification of the Government of India in the Ministry of Commerce and Industry (Department of Commerce) No. 28 (RE-2003)/2002-2007, dated 28th January, 2004.”
4.	49/2000-Customs, dated, the 27th April, 2000.	In the said notification, in the Explanation, in clause (4), after sub-clause (ii), the following sub-clause shall be inserted, namely, - (iii) means, export of goods in terms of the notification of the Government of India in the Ministry of Commerce and Industry (Department of Commerce) No. 28 (RE-2003)/2002-2007, dated 28th January, 2004.”
5.	21/2002-Customs, dated, the 1st March, 2002.	In the said notification, in the Table, against S. No. 167A, in column (3), in item (q), for the entry, the following entry shall be substituted, namely :- “Packaging boxes of all types;”
6.	44/2002-Customs, dated, the 19th April, 2002.	In the said notification, in the Explanation, in clause (4), after sub-clause (ii), the following sub-clause shall be inserted, namely, - (iii) means, export of goods in terms of the notification of the Government of India in the Ministry of Commerce and Industry (Department of Commerce) No. 28 (RE-2003)/2002-2007, dated 28th January, 2004.”
7.	46/2002-Customs, dated, the 22nd April, 2002.	In the said notification, - (A) in condition (i), for the words “duty free replenishment certificate licence by the Licensing Authority”, the words “duty free replenishment certificate licence or duty free replenishment certificate licence for intermediate supply, as the case may be, by the Licensing Authority,” shall be substituted; (B) after condition (iii) and the entries relating thereto, the following proviso shall be inserted, namely, - “Provided that fuel imported against the said licence shall not be transferred or sold”; (C) in the Explanation, after sub-clause (b) of clause (iii) the following sub-clause shall be inserted, namely, - “(c) fuel”.
8.	54/2003-Customs, dated, the 1st April, 2003.	In the said notification, (A) in the preamble, for the words “professional equipments”, the words “any capital goods, professional equipments”, shall be substituted; (B) for condition (3), the following condition shall be substituted, namely, - “(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 importer’s 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,”.
9.	55/2003-Customs, dated the 1st April, 2003.	In the said notification, (A) in condition (4), the words “or an independent Chartered Engineer” shall be omitted”. (B) in the Explanation, in clause (4), after the proviso to sub-clause (ii), following provisos shall be inserted, namely, - “Provided further that in respect of group companies as defined in the Companies Act, 1956 (1 of 1956), where licence has been issued to any one of the group company, the export obligation may also be fulfilled by export of any goods/services by any other company(s) belonging to the said group : Provided also that in respect of service providers in the Port Handling sector, the export obligation may be fulfilled by earning service charges in Indian rupees which are otherwise considered as free foreign exchange by the Reserve Bank of India ”.
10.	56/2003-Customs, dated, the 1st April, 2003.		In the said notification, in condition (8), the following proviso shall be inserted, namely, - “Provided that an Annual Advance Intermediate Licence holder shall discharge export obligation by supplying the resultant export product to the ultimate exporter in terms of Para 4.1.7A of the Export and Import Policy”.