THE CUSTOMS TARIFF ACT 1975 (Notification)
-

Notification No. 204/92-Cus., dated 19th May, 1992

Advance licence-materials imported against

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 an Advance Licence issued on or before 31st March, 1995 (hereinafter referred to as the said licence), 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 Quantity 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, in respect of the value, quantity, description, quality and technical characteristics:

Provided that where quantity allowed for a particular description of materials cannot be imported within the specified value under the said certificate, the Commissioner of Customs may allow adjustment of individual value within the total value;

(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 concerned, for complying with the conditions of this notification; and

(b) makes a declaration before the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself to 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

Provided that a bond or a legal undertaking and the declaration shall not be necessary in respect of imports made after discharge of export obligation in full, as evidenced by endorsement of Licensing Authority in the said certificate;

(iii) that the said licence and the said certificate are produced before the proper officer of Customs at the time of clearance of imported goods out of customs control

Provided that no such imported material shall be permitted clearance under this notification unless a debit entry has been made, in the said licence and the said certificate, by the proper officer of customs;

(iv) that the imports and exports are undertaken from sea ports at Bombay, Calcutta, Cochin, Kandla, Mangalore, Marmgoa, Madras, Nhava Sheva, Paradeep, Tuticorin and Visakhapatnam, 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;

(v) 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 or the Director General of Foreign Trade, by exporting goods manufactured in India in respect of which facility under rule 191A or 191B as in force immediately before the 1st October, 1994, or rule 12(l)(b) or rule 13(l)(b) of the Central Excise Rules, 1944, has not been availed in respect of materials permitted under the said licence, except the benefit under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 49/94-C.E. (N.T.), dated the 22nd September, 1994;

(vi) (a) that the facility of sale or transfer of materials or transfer of the said licence shall not be available in respect of those materials which are permitted for import under the said licence and for which the credit of Central Excise duty or Additional Customs duty has been availed under rule 56A or rule 57A of the Central Excise Rules, 1944; and

(b) the facility provided in sub-para (a) above shall be applicable only to a manufacturer exporter or to an exporter who has declared a supporting manufacturer and the name of the supporting manufacturer so declared appears on the said licence.

(vii) exempt materials shall not be disposed of or utilised in any manner, except for utilisation in discharge of export obligation, before the export obligation under the said licence has been discharged in full and export proceeds realised.

Provided that the materials imported against an Advance Intermediate Licence issued after 31st March, 1993, shall not be disposed of after the discharge of export obligation and realisation of sale proceeds and such materials may be utilised by the importer for manufacture of any other goods.

Provided that Acetic Anhydride in respect of which the benefit of this notification is claimed shall be utilised by the importer in his own factory or in the factory of any other manufacturer indicated in the said certificate even after discharge of export obligation and realisation of export proceeds;

(viii) where benefit of this notification is sought by a person other than licencee, such benefit shall be allowed against the said licence and the said certificate only if it bears endorsement of transferability by the Licensing Authority.

Provided that no such endorsement of transferability shall be made by the Licensing Authority on Advance Intermediate Licences issued after 31st March, 1993.

Provided that benefit of this notification shall not be allowed to a transferee of the licence for import of Acetic Anhydride except where licence is endorsed for transferability before 24th November, 1993, and is transferred to an actual user who undertakes to use the Acetic Anhydride in his own factory.

Explanations. - In this notification -

(i) "Advance Licence" means the Quantity based Advance Licence issued in terms of para 50, Advance Intermediate Licence issued under para 55 or Quantity based Advance Licence issued under para 72 of the Export and Import Policy, April 1992-March 1997.

(ii) "Export and Import Policy April 1992-March 1997" means the Export and Import Policy 1 April 1992-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.

(iii) ""Licensing Authority" means an authority competent to grant a licence under Imports (Control) Order, 1955 made under the Imports and Exports (Control) Act, 1947 (18 of 1947).

(iv) "Materials" means -

(a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export product; or, in case of a Quantity based Advance Intermediate Licence, for manufacture and supply to holder of a Special Imprest Licence for producing final goods referred to in sub-clause (b), (c) and (d) of clause (iii) of the Explanation, in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 128/94-Customs, dated the 10th June, 1994.

Provided that nothing contained in this notification shall apply to import of Acetic Anhydride against licences issued after 24th November, 1993, except where such licences have been issued with the approval of Advance Licensing Committee in the office of the Director General of Foreign Trade;

(b) spares and mandatory spares within a value limit of 5% of the value of the licence issued upto the 31st March 1993, which are required to be exported along with the export product; and

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.

QUANTITY BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

PART-1

(IMPORT)

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

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

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

Issued to

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

Materials imported against Licence No. _____ dt. ______ 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. 204/92, dated 19th May, 1992.

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

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.--- 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

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

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

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

Signature of the Customs Officer with Name, Designation & Seal.

(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

QUANTITY 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. 204/92-Customs, dated 19th May, 1992.

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.

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

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 191A/ 191B, as in force immediately before the 1st October, 1994, or rule 12(l)(b) or rule 13(l)(b) of the Central Excise Rules, 1944, except for the benefit under Notification No. 49/94-C.E. (N.T.), dated the 22nd September, 1994, has been availed in respect of exports made under this DEEC.

3. I/We hereby declare that benefit under rule 56A/57A of Central Excise Rules, 1944 has been availed of in respect of

(i)_____________________________

(ii)_____________________________

(iii) _____________________________

(details of inputs to be given for which credit obtained)

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 I

Endorsement of Transferability

We have discharged the prescribed export obligation and the sale proceeds have been realized in full. We request that the licence and the DEEC may please be made transferable.

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

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

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

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

DEEC is made transferable

Signature

Seal of licensing authority

date

amended by Notifications No. 248/92-Cus., dated 23-7-1992; No. 290/92-Cus., dated 19-5-1992; No. 99/93-Cus., dated 12-3-1993; No. 139/93-Cus., dated 18-6-1993; No. 159/93-Cus., dated 13-8-1993; No. 183/93-Cus., dated 25-11-1993; No. 105/94-Cus., dated 18-3-1994; No. 136/94-Cus., dated 24-6-1994; No. 180/94-Cus., dated 25-10-1994; No. 82/95-Cus., dated 31-3-1995; No. 101/95-Cus., dated 26-5-1995 and No. 32/98-Cus., dated 4-6-1998,No. 46/2013- dated 26-9-2013,Not. 26/2017 - Dated 29-6-2017.