Notification No. 149/95-Cus Dated 19-09-95

Exemption on materials imported against Advance Licence issued on or after 19-9-1995.- 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 and Advance Licence applied for and issued on or after 19th September, 1995, with an obligation to export products specified in the Table annexed to this notification, (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 2[under sub-sections (1), (3) and (5) of section 3] OLD [under section 3] of the said Customs Tariff Act, subject to the following conditions, namely:-

    (i) that the materials imported are covered by a Quantity based Exemption Entitlement Certificate (hereinafter referred to as the said certificate), issued by the Licensing Authority in the form specified in the Schedule annexed to this notification, in respect of the value, Quantity, description, quality and technical characteristics;

    Provided that where quantity for a particular description of materials cannot be imported within the specified value under the said certificate, the Commissioner of Customs may allow adjustment of individual value within the total value;

    (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 per cent 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, Managalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin and Visakhapatnam, Dahej, Nagapattinam, Okha and Mundhra or through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum and 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, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry and Garhi Harsaru or through the Land Customs Station at Ranaghat, Singhabad and Raxaul.

    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 in discharged within the period specified in the said certificate or within such extended period as may be granted by the Licensing Authority by exporting products manufactured in India which are specified in Part `E' of the said certificate and also specified in the Table annexed to this notification (hereinafter referred to as export product) and in respect of which facility, under rule 12(1) (b) or rule 3(1) (b) of the Central Excise Rules, 1944, has not been availed; in respect of materials permitted under the said licence; except the benefit under notification of the Government of India in the Ministry of Finance (Department of Revenue), No.49/94-CE(N.T.) Dated the 22nd September, 1944;

    (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 products specified at Serial No.4 of the table to this notification,-
      (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 terms 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 manufacturing in terms of condition (Vii).

      1[2. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.]

Explanations - In this notification-
    (i) "Advance Licence" means the Quantity based Advance Licence issued in terms of paragraph 50 and Quantity based Advance Intermediate Licence issued under Paragraph 55 of the Export and Import Policy, 1April 1992-31 March 1997 published vide Public Notice of the Government of India in the Ministry of Commerce No. 1-ITC(PN)/92-97 dated the 31st March, 1995, 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 licence under the said Act;

    (iv) "materials" means,-
    (a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export product specified in Part `E' of the said certificate (hereinafter in this Explanation, referred to as the export product); or in case of Quantity based Advance Intermediate Licence, for manufacture and supply to holder of a Special Imprest Licence for producing final goods referred to in sub-clauses (b), (c) and (d) of clause (iii) of the Explanation in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 128/94-Customs, dated the 10th June, 1994.
TABLE
Sr.No. Export Product
1. Leather garments.
2. Textile garments including knitwear.
3. All products for export of which Advance Licence is issued to a manufacturer-exporter on an application made on or after 1st December, 1995.
4. All products for export of which Advance Licence is issued to Merchant Exporter on an application made on or after 10th September,1996

THE SCHEDULE QUANTITY BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE PART -1
IMPORT


(The consists of ..................... pages)
Sl.No. .................(IMP) Date of issue ............
Port of Registration
Issued to
........................................ (name and full address of the licensee)
.......................................

Materials imported against Licence No. ................... dated .................. issued by ................... to the above importer 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. 149/95-Customs, dated the 19st September, 1995.

The importer shall make the exports in terms of the said Notification within .............. .............. months from the date of issue of licence.

A Bond in terms of the said Notification, shall be executed with before clearance of the goods from the customs.

Signature ----------------------------
Seal of licensing Authority-----------
date ---------------------------------


PART - A

Names and addresses of the factories where the resultant product for export are manufactured


PART - B

Names and addresses of the factories where the resultant products for export are manufactured.


PART - C
LISTS OF ITEMS OF IMPORT

(a) Items of be Imported Under this Certificate
Sl. 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.
     

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 & 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
(i) Basic
(ii) Additional		 Amount of Duty
6. 7. 8. 9. 10.
         
(Parts E and F figure in the Export Part of this DEEC)

PART - G

Duties 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
(i) Basic
(ii) Additional
1. 2. 3. 4.
       

Amount of
(i) Duty
(ii) Interest		 Particulars of duty paying documents Signature of the Customs officer
5. 6. 7.
     

QUANTITY BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE PART

PART - 2

(EXPORT)

(This consists of ..........................pages)
Sl. 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 importer and covered by the list of materials specified under Part 'C' of this certificate would be eligible for exemption from customs duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 149/95-Cutoms, dated the 19th September, 1995.

The importer shall make the exports in terms of the said notification within ......... months from the date of issue of licence.

A Bond in terms of the said notification, shall be executed before clearances of the goods from the customs.

Signature

Seal of licensing authority

date


PART-A

Names and addresses of the factories where the resultant products for export are manufactured.


PART-B

Names and addresses of factories where the ancillaries to the resultant products for export are manufactured.

(Parts C and D figure in the Imports Part of this DEEC)

PART -E
Resultant products
Sl. No. Description Sl. No. in the table to Notification No. 149/95-Customs Quality Technical Characteristics
1. 2. 3. 4. 5.
         

Quantity FOB Value in Rs./US $ Sl. No. of the materials in Part-C
6. 7. 8.
     

PART -F

Particulars of exports
Sl. No. S. No of the resultant product in Part E. Name of the Customs House of Shipment Shipping Bill No. & 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
Details of imports made:
S. No. S. 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. S. No. in 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 is correct.

    2. I/We hereby declare that no benefit under Rule 18 or Rule 19 of the Central Excise (No.2) Rules, 2001 except for the benefit under notification No. 49/94-CE (N.T.), dated the 22nd September, 1994, has been availed in respect of exports made under this DEEC.

    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..............................

1 Inserted Vide Notification No. 46/2013-Cus Dated 26/09/2013

2. Substituted Vide: Notification No. 26/2017-Cus Dated 29/06/2017

 

as amended by Notification Nos. 162/95-Cus dt 1-12-1995, 30/96-Cus dt 15-6-1996, 71/96-Cus dt 10-9-1996, 93/97-Cus dt 19-12-1997, 51/99-Cus dt 29-4-1999, 121/99-Cus dt 4-11-1999, 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 and 125/2002-Cus dt 12-11-2002.