Notification No. 95/2009-Cus Dated 11/9/2009
Exemption on goods imported under Vishesh Krishi and Gram Udyog Yojana (VKGUY) scheme-
G.S.R 661 (E),- 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 inputs or goods including capital goods, when imported into India against a duty credit scrip (hereinafter referred to as the said scrip) issued under Vishesh Krishi and Gram Udyog Yojana (Special Agriculture and Village Industry Scheme) in accordance with paragraph 3.13.2 of the Foreign Trade Policy:-
(a) from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);and
(b) from the whole of the additional duty leviable thereon 16[under sub-sections (1), (3) and (5) of section 3] OLD[under section 3] of the said Customs Tariff Act, 1975,
subject to the following conditions, namely :-
(i) that the said scrip has been issued to an exporter of products specified in paragraph 3.13.2 of the Foreign Trade Policy by the Licensing Authority or Regional Authority and it is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the 6[goods and the proper officer of customs taking into account the debits already made under this exemption and the10[notification Nos. 32 of 2012 - Central Excise, dated the 9th July, 2012 and 8 of 2013-Service Tax, dated the 18th April, 2013] Old[notification No. 32 of 2012-Central Excise, dated the 9th July, 2012] shall debit the duties leviable on the goods, but for this exemption;] old[ goods;]
(ii) that the items allowed for import shall be in accordance with paragraph 3.17.5 of the Foreign Trade Policy;
(iii) that the said scrip and goods imported against it shall be freely transferable ;
(iv) that the imports and exports are undertaken through seaports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, 17[Dhamra, Dharamtar, 18[Dighi, Gopalpur] old[Dighi]] old[Dharamtar], 15[“Haldia (Haldia Dock Complex of Kolkata Port), Hazira (Surat),”] Old[Haldia (Haldia Dock complex of Kolkata port) Kakinada,] 9[Kandla, Kattupalli (Tamil Nadu), Kolkata] Old[Kandla, Kolkata,] 2[Krishnapatnam 4[Ennore (Tamil Nadu) and Karaikal (Union territory of Puducherry)] old[and Ennore (Tamil Nadu)]] Old[Krishnapatnam], Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra, Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam and Vadinar or through any of the airports at Ahmedabad, Bangalore, 12[Bhubaneswar, Calicut, Chennai] Old[Bhubaneswar, Chennai], Coimbatore, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar,8[Trivandrum, Varanasi and Visakhapatnam] old[Trivandrum and Varanasi] or through any of the Inland Container Depots at Agra, Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar), Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, 18[Dighi, Gopalpur] old[Dighi](Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry, Raipur, Rewari, Rudrapur(Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara, Varanasi, , 1[Waluj (Aurangabad),Talegoan(District Pune), Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar) 2[Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam(Tamil Nadu) 3[Veerapandi (Tamil Nadu) 5 [ Marripalem Village in Taluk of Edlapadu, District Guntur 7[Tondiarpet (TNPM), Chennai and 12[Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, 13[Tamil Nadu, Melapakkam Village (Arakkonam Taluk, Vellore District), 14[Hosur (Tamil Nadu), Nattakkam Village (Kottayam Taluk and District), Kalinganagar and Tumb Village (Taluka Umbergaon, District Valsad)] Old[Hosur (Tamil Nadu) and Nattakkam Village (Kottayam Taluk and District)]] Old[ Tamil Nadu and Melapakkam Village (Arakkonam Taluk, Vellore District)]] old[Irungatukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu]] old [and Tondiarpet (TNPM), Chennai]] old [and Marripalem Village in Taluk of Edlapadu, District Guntur]] Old[and Veerapandi (Tamil Nadu)]] Old[and Patli (Gurgaon)]] Old[Waluj (Aurangabad)] or through the Land Customs Station at Agartala, Amritsar Rail Cargo, Attari Road, Changrabandha, Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005):
Provided that the Commissioner of Customs may with in the jurisdiction , by special order, or by a Public Notice, and subject to such conditions as may be specified by him, permits import and export from any other seaport/airport/inland container depot or through any land customs station;
11[Provided further that the exports may also be undertaken through the Foreign Post Office at New Delhi]
(v) that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable 16[under sub-sections (1), (3) and (5) of section 3] OLD[under section 3] of the Customs Tariff Act, 1975 (51 of 1975) against the amount debited in the said scrip.
2. The following categories of exports specified in paragraph 3.17.2 of the Foreign Trade Policy shall not be counted for calculation of export performance or for computation of entitlement under the scheme:
(i) EOUs / EHTPs / BTPs who are availing direct tax benefits / exemption;
(ii) Export of imported goods covered under Para 2.35 of FTP;
(iii) Exports through transshipment, meaning thereby that exports originating in third country but transshipped through India;
(iv) Deemed Exports;
(v) Exports made by SEZ units or SEZ products exported through DTA units; and
(vi) Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS).
Explanation .- For the purposes of this notification ,-
(i) “Capital goods” has the same meaning as assigned to it in paragraph 9.12 of the Foreign Trade Policy;
(ii) "Foreign Trade Policy" means the Foreign Trade Policy 2009-2014, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1 /2009-2014, dated the 27th August, 2009 as amended from time to time;
(iii) "Licensing Authority or Regional 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.
F.No.605/58/2009-DBK
Sd/
(Rajesh Kumar Agarwal)
Under Secretary to the Government of India
1. Substituted vide Notification No. 123/2009-Cus Dated 10/11/2009
2. Substituted vide Notification No. 93/2010-Cus Dated 14/09/2010
3. Substituted vide Notification No. 40/2011-Cus Dated 19/05/2011
4. Substituted vide Notification No. 37/2012-Cus Dated 24/05/2012
5. Substituted vide Notification No. 40/2012-Cus Dated 14/06/2012
6. Substituted vide Notification No. 44/2012-Cus Dated 09/07/2012
7 Substituted vide Notification No. 50/2012-Cus Dated 10/09/2012
8 Substituted vide Notification No. 4/2013-Cus Dated 14/02/2013
9. Substituted vide Notification No. 20/2013-Cus Dated 03/04/2013
10 Substituted vide Notification No. 29/2013-Cus Dated 16/05/2013
11 Inserted Vide Notification No. 38/2013-Cus Dated 29/07/2013
12 Substituted Vide Notification No. 05/2015-Cus Dated 20/02/2015
13 Substituted vide Notification No. 36/2016-Cus Dated 01/06/2016
14 Substituted Vide Notification No. 54/2016-Cus Dated 03/10/2016
15 Substituted Vide Notification No. 08/2017-Cus Dated 23/03/2017
16 Substituted vide Notification No. 26/2017-Cus Dated 29/06/2017
17 Substituted Vide : Notification No. 3/2018-Cus Dated 12/01/2018
18Substituted Vide : Notification No. 25/2020-Cus Dated 21/05/2020
as amended by [ Notification No. 123/2009-Cus dt. 10/11/2009, 93/2010-Cus dt. 14/9/2010, 40/2011-Cus dt. 19/05/2011 , 37/2012-Cus Dt. 24/05/2012. and 40/2012-Cus Dt. 14/06/2012 and 50/2012-Cus Dt 10/09/2012]