Notification No. 104/93-Cus Dated 16-03-93
Exemption available on materials imported against Special Value Based Advance Licence.-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 special Value Based Advance Licence (hereinafter referred to
as the said licence) issued in terms of Government of India, Ministry of
Commerce, Notification No. 39(N-7)/92-97, dated the 27th August, 1992 issued
under paragraph 3 of the Export and Import Policy, 1 April 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, 1992, as amended from time
to time, 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 under section 3 of the
said Customs Tariff Act, subject to the following conditions, namely :-
(i) that the materials imported are covered by a Value Based Duty 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;
(ii) that the importer, at the time of clearance of the imported materials -
(a) produces proof of having executed a bond or a legal undertaking before the
Licensing Authority for complying with the conditions of this notification; and
(b) makes a declaration before the Assistant Commissioner of Customs or Deputy
Commissioner of Customs that the shall pay no 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;
(c) the said licence and the said certificate for debit by the proper officer of
customs.
(iii) that the imports and exports are undertaken from sea ports at Bombay,
Calcutta, Cochin, Kandla, Mangalore, Marmgoa, Madras, Nhava Sheva, Paradeep,
Tuticorin and Vishakapatnam or through any of the airports at Ahmedabad,
Bangalore, Bombay, Calcutta, Delhi, Jaipur Varanasi, Srinagar, Trivandrum,
Hyderabad and Madras or through any of the inland container depots at Bangalore,
Coimbatore, Delhi, New Gauhati Goods Shed, Moradabad, Ludhiana and Hyderabad :
Provided that the Commissioner of Customs may by special order and subject
to such conditions as may be specified by him, permit imports and exporting
goods from any other sea port, airport, land customs station or inland
container depot.
(iv) that the export obligation is discharged, within the period specified in
the said certificate or within such extended period as may be granted by the
Licensing Authority, by exporting goods manufactured in India in respect of
which -
(a) input stage credit has not been obtained under rule 56-A or rule 57-A of the
Central Excise Rules, 1944 (hereinafter referred to as the said rules);
(b) facility, under rule 191A or rule 191B as in force immediately before the
1st October, 1994, or under rule 12(1)(b) or rule 13(1)(b) of the said rules,
has not been availed; and
(c) drawback has not been claimed either under section 74 of the Customs Act,
1962 or under the Customs and Central Excise Duties Drawback Rules, 1971;
(v) exempt materials shall be utilised only for discharge of export obligation
and no part thereof shall be disposed of in any other manner.
Explanation.- In this notification, -
(i) "Licensing authority" means the Director General of Foreign Trade
appointed under 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;
(ii) "materials" means -
(a) fabrics to be actually used in the manufacture of garments to be exported as
specified in part E, under the heading "II EXPORT", of the said
certificate; and
(b) Trimmings and embellishments, not exceeding 25% of the value of fabrics
actually imported, namely :-
1. Buckles, hooks and bars.
2. Collar stays, Collar patties, butterfly, shoulder pads and other garment
stays including plastic stays.
3. Paper patterns/plastic pattern.
4. Polyester button blank, polyester buttons, pearl buttons, plastic buttons,
chalk buttons, horn buttons, metal buttons.
5. Labels including woven, printed stickers, stone stickers, self-adhesive metal
labels, rubberised labels and woven tapes.
6. Studs.
7. Tags, Tag guns, tag gun needles.
8. Vapoprint Transfer papers.
9. Thermoplastic transfer papers.
10. Fusible embroidery motifs or prints.
11. Elastic cloth in running length.
12. Laces.
13. Lining and interlining materials.
14. Sewing thread including all types of embroidery threads.
15. Elastic tape and webbing (including heat resisting rubber tape) and book
tapes.
16. Polywadding.
17. Buttons.
18. All types of fasteners including snap fasteners and press fasteners.
19. Zip Fasteners (slide fasteners).
20. Badges including embroidered badges.
21. Elastic bands.
22. Stones, sequins and beads required for embroidery.
23. Quilted wadding.
Signature
Seal of licensing authority
Date
Bond / Legal undertaking executed on ...... for Rs. ..... (Rupees
.................) and registered under Sl. No. ............... with this
office.
It has been verified that the export obligation has been discharged in full.
Therefore requirement of Bond / Legal undertaking is waived.
(Strike off inapplicable portion)
Signature
Seal of licensing authority
Date
|
Sl.No. |
Item of Import |
Quality |
Technical Characteristics |
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1. |
2. |
3. |
4. |
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Quantity |
CIF Value in Indian Rs. and in equivalent US $ |
S.No. of the resultant products in Part E |
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5. |
6. |
7. |
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Total value =
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Sl. No. |
No. of the materials in part-C |
Bill of Entry No. date and Customs House of Import |
Description |
Quantity and net weight |
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1. |
2. |
3. |
4. |
5. |
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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 |
Amount of Duty |
||
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6. |
7. |
8. |
9. |
10. |
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l.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 |
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1. |
2. |
3. |
4. |
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|
Amount
of |
Particulars of duty paying documents |
Signature of the Customs Officer |
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5. |
6. |
7. |
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Signature
Seal of licensing authority
Date
Bond / Legal undertaking executed on ...... for Rs. ..... (Rupees
.................) and registered under Sl. No. ............... with this
office.
It has been verified that the export obligation has been discharged in full.
Therefore requirement of Bond / Legal undertaking is waived.
(Strike off inapplicable portion)
Signature
Seal of licensing authority
Date
|
Sl.No. |
Description |
Quality |
Technical Characteristics |
|
1. |
2. |
3. |
4. |
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Quantity |
FOB Value in Rs./ US $ |
S. No. of the materials in Part-C |
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5. |
6. |
7. |
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Sl. No. |
Sl. 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 |
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1. |
2. |
3. |
4. |
5. |
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Quantity |
Net weight of the export product |
Description as per the Shipping Bill |
FOB value in Rs./US$ |
Signature of Customs Officer with name, designation and seal & remarks if any |
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6. |
7. |
8. |
9. |
10. |
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.......................... .................................. ...................................
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Sl.No. |
Sl. No. of Part C |
Description |
Quantity Imported |
C.I. F. Value
|
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| In Rs. | In Equivalent US $ | ||||
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1. |
2. |
3. |
4. |
5. |
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Sl.No. |
Sl. No. in Part E |
Description |
Quantity Exported |
F.O.B. Value
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| In Rs In Equivalent US $ | ||||
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1. |
2. |
3. |
4. |
5. |
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1.
I / We hereby declare that information given in this statement are correct.
2. I / We hereby declare that no benefit under rule 56A/57A/191A/191B as in
force immediately before the 1st October, 1994, or under rule
57A/12(1)(b)/13(1)(b) of Central Excise Rules, 1944 has been availed of in
respect of exports made under this DEEC.
3. I / We hereby declare that no drawback has been claimed either under section 74 of the Customs Act, 1962 or under the Customs and Central Excise Duties Drawback Rules, 1971.
Signature
.........................
Name of the signatory .............
Designation .......................
Full Address ......................
...............
Signature
..........................
Seal ...............................
Membership No. .....................
We request that Bond/Legal undertaking No...............may be discharged.
Signature of Importer
Bond/Legal undertaking No.......................registered under Sr. No........Dated....................for Rs.................(Rupees.................................) discharged on.......................after having satisfied myself that all the conditions of the above bond/legal undertaking have been fulfilled.
OFFICE SEAL
DATED:
Signature
.........................
Licensing Authority
Designation
as amended by Notification Nos. 142/93-Cus dt 18-6-1993, No. 182/94-Cus dt 25-10-1994, No. 101/95-Cus dt 26-5-1995 and No. 105/95-Cus dt 2-6-1995.