(1)

the whole of the duty of customs leviable thereon under the First Schedule to the said Customs Tariff Act, 1975,

(2)

the whole of the additional duty leviable thereon under  section 3 of the said Customs Tariff Act, 1975,and

(i )

 that the said certificate has been issued to a service provider by the ¹[Regional Authority] ^Old[Licensing Authority] and it is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods, but for this exemption:

      Provided that exemption from duty shall not be admissible if there is insufficient credit in the said certificate for debiting the duties leviable on the goods,  but for this exemption;

(ii)      

(iii)

that the said certificate and goods imported against it shall not be transferred or sold;

*Provided that transfer of ¹[goods or said certificate] ^Old[goods] may be allowed subject to actual user condition within the group company or managed hotels as defined in paragraph 9.28 and paragraph 9.36 respectively of the Foreign Trade Policy, as the case may be.

*(The proviso inserted vide Notification No. 46/2005-Cus dt 17-5-2005)

that in respect of capital goods, office equipment and professional equipment a certificate from jurisdictional  Deputy Commissioner of Central Excise, Assistant Commissioner of Central Excise or an independent Chartered Engineer, as the case may be, is produced confirming installation and use of the goods in the importer�s factory or premises, within six months from the date of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be,  may allow;

(iv)

that the imports against the said certificate are undertaken through sea ports at Mumbai, Kolkata, Cochin, Magdalla, Kakinada, Kandla Mangalore, Marmagoa, Chennai,  Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi (including Rozi �Jamnagar),¹[Muldwarka, Porbander, Dharamatar ⁷[Vadinar and ⁹[Haldia (Haldia Dock complex of Kolkata port) ¹¹[Krishnapatnam and Ennore (Tamil Nadu)] ^Old[and Krishnapatnam]] ^Old[Haldia (Halida Dock Complex of Kolkata Port)] ^Old[and Vadinar]]  ^Old[Muldwarka and Porbander] or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, [Cochin, ⁴[Rajasansi (Amritsar), Lucknow (Amausi) ⁷[Indore and Dabolim (Goa)]^Old[and Indore]] ^Old[Rajasansi (Amritsar) and Lucknow (Amausi)] ] or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi  and Maliwada), ¹⁰[Waluj (Aurangabad),Talegoan(District Pune), Dhannad Rau (District Indore),Kheda (Pithampur, District  Dhar) ¹¹[Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam(Tamil Nadu) ¹²[Veerapandi (Tamil Nadu) and Marripalem Village in Taluk of Edlapadu, District Guntur] ^Old[and Veerapandi (Tamil Nadu)]] ^Old[and Patli (Gurgaon)]] ^Old[Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, [Dadri, Tuticorin, Kundli, ¹[Bhadohi, Raipur, Mandideep (District Raisen), ⁴[Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District Ghaziabad)] ^Old[Durgapur (Export Promotion Industrial Park) and Babarpur] ]  ^Old[Bhadohi and Raipur] or through the Land  Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), [Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, ¹[Sutarkhandi, ⁶[ Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha] ^old[Amritsar Rail Cargo and Attari Road]  ^Old[Sutarkhandi and Amritsar Rail Cargo] or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962).

[Condition 5 has been amended vide Notification Nos. 84/2003-Cus dt 27-5-2003, 63/2004-Cus dt 14-5-2004, 46/2005-Cus dt 17-5-2005, 77/2005-Cus dt 22-8-2005 , 97/2005-Cus dt 17-11-2005 and 125/2008-Cus dt. 21/11/2008.]

⁵[(v)

that the foreign exchange counted towards fulfillment of export obligation (over and above the average) under Export Promotion Capital Goods Scheme shall not be eligible for benefits under the scheme.]

(ii)

"Foreign Trade Policy " means the Foreign Trade Policy 2004-2009, published in the notification of the  Government of India in the Ministry of Commerce and Industry, vide  No.1/2004, dated the 31^st August, 2004 ;

(iii)

¹ [Licensing Authority or Regional Authority] ^Old ["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.