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 goods, namely, -

(i) in the case of hotel or stand alone restaurant or golf resort having catering facility, capital goods including spares, office equipment, professional equipment, office furniture, consumables, related to its service sector business and food items and alcoholic beverages but excluding other products classifiable in Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and items not permitted to be imported in terms of Appendix 37B of the Hand Book of Procedure ,volume I ;

(ii) in the case of service provider other than hotel or stand alone restaurant or golf resort having catering facility, capital goods including spares, office equipment, professional equipment, office furniture and consumables, related to its service sector business but excluding the items not permitted to be imported in terms of Appendix 37B of the Hand Book of Procedure, volume I ,

when imported into India against a Served From India Scheme Certificate (hereinafter referred to as the said certificate) issued under paragraph 3.6.4 of the Foreign Trade Policy, from,-

(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 sub-sections (1), (3) and (5) of section 3 of the said Customs Tariff Act, 1975, and

subject to the following conditions, namely :-

(i) that the said certificate has been issued to a service provider by the Regional 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) that the said certificate and goods imported against it shall not be transferred or sold;

Provided that transfer of goods or said certificate 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.

(iii) that in respect of capital goods, office equipment and professional equipment a certificate from the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction over the importer's factory or premises 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 premise, within six months from the date of imports or within such extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs at the port of registration of the said certificate 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), Muldwarka, Porbander, Dharamatar and Vadimar, Haldia (Haldia Dock complex of Kolkata port), Krishnapatnam, Ennore (Tamil Nadu), Karaikal (Union territory of Puducherry) and Kattupalli (Tamil Nadu) 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,Tuticorin, 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).

(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.

2. Exemption under this notification shall not be available to vehicles under said certificate even if such vehicle is freely importable under the Foreign Trade Policy.

Explanation .- For the purposes of this notification ,-

(i) "Capital goods" has the same meaning assigned to it in paragraph 9.12 of the Foreign Trade Policy;

(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 31st August, 2004 ;

(iii) "Licensing Authority or 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 a licence under the said Act.

H. K. Prasad

Under Secretary to the Government of India.

(As amended by Notification No. 46/05, 77/05, 97/05, 43/06, 88/06 , 63/2007 dated 4/5/2007, 72/2007 dated 21/5/2007, 116/2007 Cus. Dated 30/11/2007 no. 125/2008 cus dated 21-11-2008,19/2009 Customs dated 24/2/2009, no. 15/2009 Cus dated 19/2/2009, No. 123/2009-Cus, dated 10-11-2009,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)