Notification No. 01 /2014-Customs Dated 17/01/2014
Regarding export of a prohibited item under Advance Authorization-
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 Authorisation issued in terms of paragraph 4.1.3 of the Foreign Trade Policy meant for export of a prohibited item in terms of paragraph 4.4.1 (b) of the Handbook of Procedures Volume 1 (hereinafter referred to as the said
authorisation) from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 to 1975) and
1[from the whole of the additional duty
leviable thereon under sub-sections (1), (3) and (5) of section 3, safeguard
duty leviable thereon under Section 8B, and anti-dumping duty leviable thereon
under Section 9A] OLD[from the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under section 3, 8B and 9A
]of the said Customs Tariff Act, subject to the following conditions, namely :-
(i) that the said authorisation, issued by the Regional Authority, is produced before the proper officer of customs at the time of clearance for debit;
(ii) that the said authorisation bears the name and address of the importer, the description and other specifications of the imported material and the description, quantity and value of exports of the resultant product;
(iii) that the imported material corresponds to the description and other specifications, where applicable, mentioned in the said authorisation and the value and quantity thereof are within the limits specified in the said authorization;
(iv) that the export is made subject to pre-import condition under notified Standard Input Output Norms (SION) or under prior fixation of norms in terms of Para 4.4.2 of Handbook of Procedures Volume 1;
(v) 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 Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable, but for the exemption contained herein, on the imported materials in respect of which the conditions specified in this notification are not complied with, together with interest at the rate of fifteen percent. per annum from the date of clearance of the said materials:
(vi) that the imports under the said authorisation and the subsequent exports for fulfilling the export obligation are undertaken only through the seaports or airports or Inland Container Depots or Land Customs Stations which are specified in the Table below:-
Table
|
S.
No. |
EDI-
enabled Port/ ICD/LCS |
Located
at |
|
1. |
Seaport |
Bedi
(including Rozi-Jamnagar), Chennai,
Cochin, Dahej, Kakinada, Kandla,
Kolkata, Krishnapatnam, Ennore
(Tamilnadu), Karaikal
(Union territory of Puducherry),
Magdalla, Mangalore, Marmagoa,
Mumbai, Mundhra, Nagapattinam,
Nhava Sheva, Paradeep,
Pipavav, Tuticorin, Visakhapatnam |
|
2. |
Airport |
Ahmedabad,
Bangalore, Chennai, Cochin, Coimbatore, Delhi, Hyderabad, Indore,
Jaipur, Kolkata, Mumbai, Trivandrum, Visakhapatnam |
|
3. |
Inland
Container Depot |
Agra,
Ahmedabad, Bangalore, Bhilwara, Bhiwadi, Bhusawal,
Chettipalayam (Tamilnadu), Chheharata (Amritsar),
Coimbatore, Dadri, Daulatabad (Maliwada),
Delhi, Dighi (Pune), Durgapur (Export
Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati,
Hyderabad, Irugur Village (Tamilnadu),
Irungattukottai (SIPCOT Industrial
Park, Kattrambakkam Village, Sriperumbudur Taluk),
Jaipur, Jallandhar, Jodhpur, Kanpur, Karur,
Kattupalli Kota, Loni (District
Ghaziabad), Ludhiana, Mandideep (District Raisen),
Marripalem Village (in Edlapadu
Taluk of District Guntur), Miraj,
Moradabad, Nagpur, Nasik, Patli (Gurgaon), Pithampur (Indore),
Raipur, Rewari, Talegaon (District
Pune), Tirupur, Tuticorin, Vadodara,
Waluj (Aurangabad) |
|
4. |
Land
Customs Station |
Jogbani,
Petrapole, Raxaul |
(vii)
that
the export obligation as specified in the said authorisation (both in value and
quantity terms) is discharged within ninety days from the date of clearance of
imported materials by exporting the resultant product (specified in the said
authorization),-
a)
which
is manufactured in India using the material imported against the said
authorisation; and
b)
in
respect of which the facility under rule 18 (rebate of duty paid on materials
used in manufacture) or sub-rule (2) of rule 19 of the Central Excise Rules,
2002 has not been availed;
(viii)
that
the Authorization Holder fulfills the export obligation, including the
stipulated value addition;
(ix)
that
nothing contained in the provisions
of Para 4.28 of Handbook of Procedures Volume 1
shall be applicable
in relation to the said authorization;
(x)
that
at the time of export the authorisation holder gives an undertaking to the
effect that the resultant product, being exported against the said
authorization, which is otherwise prohibited for export, has been manufactured
from the material already imported under the said authorisation and the said
undertaking contains the details of the imports and exports made under the said
authorisation;
(xi)
that
the said authorization shall not be transferred and the imported material shall
be subject to actual user condition and shall not be sold or transferred for any
purpose, or by any means, including job work;
(xii)
that
the importer produces evidence of discharge of the export obligation to the
satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be, within a period of sixty days of the expiry of
period allowed for fulfillment of export obligation, or within such extended
period as the said Deputy Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be, may allow.
2.
Where the materials are found defective or unfit for use, the said
materials may be re-exported back to the foreign supplier within thirty days
from the date of clearance of the said material or such extended period, not
exceeding a further period of thirty days, as the Commissioner of Customs may
allow:
Provided that at the time of re-export the materials are identified to
the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner
of Customs, as the case may be, as the materials which were imported.
Explanation. –
For the purpose of this notification, -
(i) “Foreign
Trade Policy” means the Foreign Trade Policy 2009-2014 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide
notification of the Government of India in the Ministry of Commerce and
Industry, Department of Commerce No. 1 (RE – 2012) /2009-2014 dated the
5th June, 2012 as amended from time to time;
(ii)
“Handbook
of Procedures Volume 1”
means the Handbook of Procedures Volume 1, 2009-14, published in the Gazette of
India, Extraordinary, Part I, Section 1 vide public notice of the
Government of India in the Ministry of Commerce and Industry, Department of
Commerce, No.01 (RE - 2012)/2009-2014, dated the 5th June, 2012 as
amended from time to time;
(iii)
“Manufacture” has the same meaning as assigned to it in paragraph 9.36 of
the Foreign Trade Policy;
(iv)
“Materials”
means raw materials, consumables, fuel and packaging materials required for
manufacturing of the resultant product;
(v)
“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 an
authorisation including a duty credit scrip under the said Act.
[F.No.605/27/2013-DBK]
(Sanjay Kumar)
Under
Secretary to the Government of India
1. Substituted vide Notification No. 26/2017-Cus Dated 29/06/2017