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 sub-sections (1), (3) and (5) of 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 :-
(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.
(ii) that the importer has been permitted credit entries in the said Duty entitlement pass book scrip 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 Duty entitlement pass book scrip 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 scrip for debiting the duty leviable on the goods, but for this exemption.
(iv) the said Duty entitlement pass book scrip 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 atMumbai, Kolkata, Cochin, Magdalla, Kakinada, Kandla Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamatar, Vadinar, Haldia (Haldia Dock complex of Kolkata port), Krishnapatnam, Ennore (Tamil Nadu), Karaikal (Union territory of Puducherry) and Kattupalli (Tamil Nadu) or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi), Indore, Dabolim (Goa) and Visakhapatnam 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), Waluj ( Aurangabad ) , Talegoan(District Pune), Dhannad Rau (District Indore) , Kheda (Pithampur, District Dhar), Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu), Veerapandi (Tamil Nadu), Marripalem Village in Taluk of Edlapadu, District Guntur, Tondiarpet (TNPM), Chennai and Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu, 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, Tuticoin, Kundli, Bhadohi, Raipur, Mandideep (District: Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District Ghaziabad) or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo and Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962).
Provided that where the expiry of the Duty entitlement pass book scrip falls before the last day of the month, such Duty entitlement pass book scrip 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 sub-sections (1), (3) and (5) of 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 sub-sections (1), (3) and (5) of section 3 of the said Customs Tariff Act against the amount debited in the said Duty entitlement pass book scrip;
(vii) that where benefit of exemption from duty is claimed by a person, who is not a Duty entitlement pass book scrip holder, such benefit shall be permissible only against specific amount of credit, not being a provisional credit, transferred by a Duty entitlement pass book scrip holder to such person.
2. This notification shall have effect until further orders.
TABLE
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.
(JAGMOHAN SINGH
UNDER SECRETARY TO THE GOVT. OF INDIA
Amended by Notifications No. 97/2005-Cus, dated 17-11-2005; No. 104/2005-Cus, dated 26-12-2005; No. 32/2006-Cus, dated 31-3-2006; No. 41/2006-Cus, dated 5-5-2006; No. 48/2007-Cus, dated 29-3-2007; No. 63/2007-Cus, dated 4-5-2007; No. 116-2007-Cus, dated 30-11-2007; No. 41/2008-Cus, dated 31-3-2008; No. 125/2008-Cus, dated 31-1-2008; No. 3/2009-Cus, dated 2-1-2009; No. 19/2009-Cus,dated 24-2-2009; No. 123/2009-Cus, dated 10-11-2009 and No. 93/2010-Cus, dated 14-9-2010, No. 40 /2011 Customs, Dated 19/05/2011, No. 37/2012-CUSTOMS, Dated 24/05/2012, No. 40/2012-CUSTOMS, Dated 14/06/2012, No. 50/2012-Customs, dated 10/09/2012, No. 4/ 2013 Customs, dated 14/02/2013, No. 20/2013 Customs dated 3/04/2013, Not. 26/2017 - Dated 29-6-2017, 1st day of July, 2017