THE CUSTOMS TARIFF ACT 1975 (Notification)
-

Notification No. 104/93-Cus., dated 16th March, 1993

Exemption to 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 on or before 30th April, 1995 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. l-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 sub-sections (1), (3) and (5) of 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 he shall pay on 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;

(iii) that the imports and exports are undertaken from sea ports at Bombay, Calcutta, Cochin, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Tuticorin and Vishakhapatnam, 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 exports 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 56A or 57A 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 rule 12(l) (b) or rule 13(l) (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 patterns.

4. Polyester button blanks, 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.

2. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.

THE SCHEDULE

VALUE BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

I. IMPORT

(This consists of ........ pages)

Sl. No......... (IMP) Date of issue........

Port of Registration ..............................

Issued to

..............................

.............................. (name and full address of the importer)

..............................

Materials imported against Licence No............... dated ............. issued by ............ to the above importer and covered by the list of materials specified under part "C" of this Certificate would be eligible for exemption from customs duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 104/93-Customs, dated the 16th March, 1993.

The importer shall make the exports in terms of the said Notification within .............. months from the date of issue of the said licence.

A Bond/Legal Undertaking, in terms of the said Notification, for Rs............. shall be executed with ................. (licensing authority), before clearances of the goods from the customs.

Signature

Seal of licensing authority

Date

Bond/Legal undertaking executed on ........ for Rs. (Rupees..........................) and registered under 51. 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

PART - A

Names and addresses of the factories where the resultant products for export are manufactured.

PART -B

Names and addresses of factories where the ancillaries to the resultant products for export are manufactured.

PART-C

List of items of import

Sl. No.	Item of Import	Quality	Technical Characteristics
1	2	3	4

Quantity	CIF Value in Indian Rs. & in equivalent US $	S. No. of the resultant products in Part E
5	6	7

Total value =

PART-D

Particulars of import of materials

Sl. No.	No. of the materials in part-C	Bill of Entry No. date and Customs House of Import	Description	Quantity and net weight
1	2	3	4	5

CIF Value	Duty Leviable but for exemption			Signature of the Customs Officer with Name, Designation & Seal.
CIF Value	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 (i)Basic (ii) Aux. (iii) Additional,	Amount of Duty
6	7	8	9	10

(Part E & F figure in the Export Part of this DEEC)

PART -G

Duties Paid on Materials in Respect of which the Conditions of said Notification are not complied with

Sl.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 (i) Basic (ii) Auxiliary (iii) Additional
1	2	3	4

Amount of (i) Duty (ii) Interest	Particulars of duty paying documents	Signature of the Customs Officer
5	6	7

VALUE BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

PART- 2

(EXPORT)

(This consists of ........ pages)

Sl. No......... (EXP) Date of issue ........

Port of Registration........................

Issued to

..................................................................... (name and full address of the licencee)

.....................................................................

Materials imported against Licence No............ dated.......... issued by............. to the above importer and covered by the list of materials specified under part "C" of this certificate would be eligible for exemption from custom duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 104/93-Customs, dated 16th March, 1993.

The importer shall make the exports in terms of the said Notification within ............. months from the date of issue of licence.

A Bond/Legal Undertaking, in terms of the said Notification, for Rs............. shall be executed with ................. (licensing authority), before clearances of the goods from the customs.

Signature

Seal of licensing authority

date

Bond/Legal undertaking executed on.............. for Rs........(Rs.............................) 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

PART - A

Name and address of the factories where the resultant products for export are manufactured.

PART-B

Name and address of factories where the ancillaries to the resultant products for export are manufactured.

(Parts C and D figure in the Imports Part of this DEEC)

PART -E

Resultant products

Sl.No.	Description	Quality	Technical Characteristic
1	2	3	4

Quantity	FOB Value in Rs./US $	S. No. of the materials in part-C
5	6	7

PART- F

Particulars of exports

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
1	2	3	4	5

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
6	7	8	9	10

PART -H

Statement of Imports and Exports Made

Type of Licence :-	Licence No :-	Date :
...................................	...................................	...................................
...................................	...................................	...................................
Details of Imports Made

Sl. No. -	Sl. No. of partC	Description	Quantity Imported	C.I.F. Value In Rs. In Equivalent US$
1	2	3	4	5

Details of Exports Made

Sl. No. -	Sl. No. of part E	Description	Quantity Exported	C.I.F. Value In Rs. In Equivalent US$
1	2	3	4	5

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(l)(b)/13(l)(b) of Central Excise Rules, 1944 has been availed of in respect of exports made under this DEEC.

Signature .................................................

Name of the signatory ............................

Designation .............................................

Full Address ............................................

Certificate by Chartered Accountant/Cost Accountant

I have examined that applicant firm's actual imports and exports as given above and find them as correct.

Signature.................................................

Seal ..........................................................

Membership No. ....................................

PART -1

Discharge of bond

We request that Bond/Legal undertaking No........ may be discharged.

Signature of Importer

Bond/Legal undertaking No. ........ registered under Serial No. ........ dated ........... for Rs........... (Rupees................) discharged on......... after having satisfied myself that all the conditions of the above bond/legal undertaking have been fulfilled.

OFFICIAL SEAL

DATED:

Signature of

Licensing Authority

Designation

amended by Notifications No. 142/93-Cus., dated 18-6-1993; No. 182/94-Cus., dated 25-10-1994; No. 101/95-Cus., dated 26-5-1995 and No. 105/95-Cus., dated 2-6-1995,No. 105/95-Cus, dated 2-6-1995, No. 61/99-Cus, dated 11-5-1999,No. 46/2013-Cus., dated 26/9/2013, Not. 26/2017 - Dated 29-6-2017