Custom Notification No. 46 dated 22nd
April 2002 (Notification No. 125 dated 12th November
2002)
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 imported into India from the whole of the duty
of Customs leviable thereon, under the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), and from the whole of the Special Additional Duty
leviable thereon under section 3A, of the said Customs Tariff Act, subject to
the following conditions, namely: -
(i)���� that the importer has been granted duty
free replenishment certificate licence by the Licensing Authority for import of
the said materials in terms of paragraph 4.2 of the Export and Import Policy
(hereinafter referred to as the said licence) and the said licence is produced
at the time of clearance for debit by the proper officer of the customs;
(ii)������ the
said licence contains the endorsements specifying, inter alia,
(a)��������� the Standard Input Output Norm (SION)
number, description and value of the resultant product exported on the reverse;
(b)��������� the shipping bill number(s) and
date(s) and FOB value in Indian Rupees of the resultant product, on the
reverse; and
(c)���������� the description, value and quantity
of the materials, which are allowed to be imported:
Provided
that in respect of resultant products specified in the
Sensitive List contained in paragraph 4.31 of the Hand Book of Procedure (Vol.
1) of the Export and Import Policy, the materials permitted in the said licence
shall be of the same quality, technical characteristics and specifications as
the materials under in the said resultant product:
Provided
further that in respect of said resultant products the
exporter shall give declaration with regard to technical characteristics,
quality and specification of materials used in the shipping bill;
(iii)������ that the said licence and/ or materials shall be freely
transferable;
(iv)��� that the imports and exports are undertaken
through sea ports at Mumbai, Kolkata, Cochin, Magdalla, Kakinada, Kandla,
Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin,
Visakhapatnam, Dahej, Nagapattinam Mundra and Okha or through any of the
airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore,
Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur, and
Cochin or through any of the Inland Container Depots at Agra, Bangalore,
Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jalandhar,
Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat,
Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara,
Daulatabad, (Wanjarwadi and Maliwada), Malanpur, Waluj (Aurangabad), Anaparthy
(Andhra Pradesh), Salem, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad,
Bhiwadi, Madurai, Bhilwara, Pondicherry and Garhi Harsaru or through the Land
Customs Station at Ranaghat, Singhabad and Rakaul.
Provided
further that the Commissioner of Customs may by special
order and subject to such conditions as may be specified by him, permit import
and export from any other seaport, airport or inland container depot or through
a land customs station.
Explanation:
For the purpose of this notification, -
(i) "Export and Import
Policy", means Export and Import Policy 2002 - 2007, notified by the
Government of India in the Ministry of Commerce vide notification No.
1/2002-2007, dated the 31st March, 2002;
(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
authorised by him to grant a licence under the said Act.
(iii) "Materials" means -
(a) raw materials, components,
intermediates, consumables and parts used in the manufacture of resultant
product;
(b) packing materials used in the
packaging of resultant product.