Notification No. 89/2005-Cus Dated 04-10-2005
Exemption on goods imported under Duty Entitlement Pass Book.-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 the goods of description specified in column (2) of the Table below, when imported into India,-
(a) from so much of duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table;
(b) from so much of additional duty leviable thereon under section 3 of the said Customs Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table;
subject to the following conditions, namely :-
7[(i) that the importer has been issued a
Duty Entitlement Passbook scrip by the Licensing Authority in terms of paragraph
4.3 of the Foreign Trade Policy or rule 24 or rule 30 of the Special Economic
Zones Rules, 2006.]
Old[(i) that the importer has been issued a Duty Entitlement Pass Book by the Licensing Authority in terms of paragraph 4.3 or paragraph 7.9 of the Foreign Trade Policy; ]
(ii) that the importer has been permitted credit entries in the said
7[Duty Entitlement Pass Book Scrip] Old[Duty Entitlement Pass Book] by the Licensing Authority at the rates notified by the Government of India in the Ministry of Commerce and Industry for the products exported;
(iii) that the said 7[Duty
Entitlement Pass Book Scrip] Old[ Duty Entitlement Pass Book] is produced before the proper officer of Customs for debit of the duties leviable on the goods, but for exemption contained herein :
Provided that exemption from duty shall not be admissible if there is insufficient credit in the said Duty Entitlement Pass Book for debiting the duty leviable on the goods, but for this exemption.
(iv) the said 7[Duty
Entitlement Pass Book Scrip] Old[ Duty Entitlement Pass Book] shall be valid for twenty four months from the date of issue or such extended period as may be granted by the Licensing Authority for import and export only at the port of registration which shall be one of the 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, 4[Porbander,
Dharamtar 6[Vadimar and 8[Haldia (Haldia Dock complex of Kolkata port)
10[Krishnapatnam and Ennore (Tamil
Nadu)] Old[and Krishnapatnam]]
Old[Haldia (Halida
Dock Complex of Kolkata Port)]] Old[and Vadinar]] old[Porbander
6[Vadimar and 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, 3[Rajasansi
(Amritsar), Lucknow (Amausi) 6[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, Tirpur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Dulatabad (Wanjarwadi and Maliwada),
9[Waluj (Aurangabad),Talegoan(District Pune), Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar)
10[Patli (Gurgaon), Irugur Village (Tamil
Nadu), Thudiyalur (Tamil Nadu), Chettipalayam(Tamil Nadu) and Veerapandi
(Tamil Nadu),] Old[and Patli (Gurgaon)]]
Old[Waluj (Aurgangabad)], 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,
[Bold letters in above paragraph have been substituted vide
Notification No.97/2005-Cus dt 17-11-2005.]
Provided that where the expiry of the Duty Entitlement Pass Book falls before the last day of the month, such Duty Entitlement Pass Book shall be deemed to be valid till the last day of the said month :
Provided further that the Commissioner of Customs may, by special order and subject to such conditions as may be specified by him, permit imports and exports from any other sea port, airport, inland container depot or through any land customs station;
(v) that where the importer does not claim exemption from the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), he shall be deemed not to have availed the exemption from the said duty for the purpose of calculation of the said additional duty of customs;
(vi) that the importer shall be entitled to avail the drawback or CENVAT credit of additional duty
leviable under section 3 of the said Customs Tariff Act against the amount debited in the said
7[Duty Entitlement Pass Book Scrip] Old[ Duty Entitlement Pass Book];
(vii) that where benefit of exemption from duty is claimed by a person, who is not a Duty Entitlement Pass Book holder, such benefit shall be permissible only against specific amount of credit, not being a provisional credit, transferred by a Duty Entitlement Pass Book holder to such person.
** 2. New This notification shall have effect upto and inclusive of the 5[until
further orders] Old2[31st
day of March, 2008] Old[31st day of March, 2007].
* 2. New This notification shall have effect upto and inclusive of the 31st day
of March, 2006.
[2.Old This notification shall have effect upto and inclusive of the 31st
day of December, 2005.]
* Substituted vide NTF. NO. 104/2005-Cus., Dt. 26/12/2005.
** Substituted vide Ntf. No. 32/2006-Cus., dt. 31/3/2006.
TABLE
| S. No. | Description of goods | Standard rate | Additional Duty rate |
|
(1) |
(2) |
(3) |
(4) |
| 1. | Goods other than edible oils | Nil | Nil |
| 2. | Edible Oils | 50% of applied rate of duty | 50% of applied rate of additional duty |
Explanation, - For the purposes of this notification,-
(i) �Foreign Trade Policy� means 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 31st August, 2004 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 authorized by him to grant a licence under the said Act;
(iii) �applied rate of duty� means the standard rate of duty specified in the First Schedule to the said Customs Tariff Act with respect to the goods specified in column (2) of the said Table, read with any other notification (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act;
(iv) �applied rate of additional duty� means the additional duty leviable under section 3 of the said Customs Tariff Act with respect to the goods specified in column (2) of said Table, read with any other notification (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act.
1. Substituted vide Notification No. 41/2006- Cus Dt. 5/05/2006
2. Substituted vide Notification No. 48/2007-Cus Dated 29/3/2007
3. Substituted vide Notification No. 63/2007-Cus Dated 4/5/2007
4. Substituted vide Notification No. 116/2007-Cus Dated 30/11/2007
5. Substituted vide Notification No. 41/2008-Cus Dated 31/3/2008
6. Substituted vide Notification No. 125/2008-Cus Dated 21/11/2008
7. Substituted vide Notification No. 3/2009-Cus Dated 2/1/2009
8. Substituted vide Notification No. 19/2009-Cus Dated 24/2/2009
9. Substituted vide Notification No. 123/2009-Cus Dated 10/11/2009
10. Substituted vide Notification No. 93/2010-Cus Dated 14/09/2010
as amended by [Notification Nos. 97/2005-Cus dt 17-11-2005, 104/2005-Cus dt 26-12-2005 , 32/2006-Cus dt 31-3-2006, 41/2006-Cus dt. 5/05/2006, and 48/2007-Cus dt 29/3/2007, 63/2007-Cus dt 4/5/2007 , 116/2007-Cus dt. 30/11/2007 ,41/2008-Cus Dt 31/3/2008 ,3/2009-Cus dt. 2/1/2009, 19/2009-Cus dt. 24/2/2009 ,123/2009-Cus dt. 10/11/2009 and 93/2010-Cus Dt. 14/09/2010.]