GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification NO. 97 /2009-CUSTOMS
New Delhi, the 11 September, 2009
G.S.R. 663 (E). - 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,-
- 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;
- from so much of additional duty leviable thereon under 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 :-
- that the importer has been issued a Duty Entitlement Pass Book 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;
- 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;
- 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 :
- 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 at Bedi (including Rozi-Jamnagar), Chennai,
Cochin, Dahej, Dharamtar,Haldia (Haldia Dock complex of Kolkata port) Kakinada,
Kandla, Kolkata, Krishnapatnam, Magdalla, Mangalore, Marmagoa, Muldwarka,
Mumbai, Mundhra,Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander,
Sikka, Tuticorin, Visakhapatnam and Vadinar or through any of the airports at
Ahmedabad, Bangalore, Bhubaneswar, Chennai, Cochin, Coimbatore, Dabolim (Goa),
Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow (Amausi), Mumbai, Nagpur,
Rajasansi (Amritsar), Srinagar, Trivandrum and Varanasi or through any of the
Inland Container Depots at Agra, Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur,
Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata
(Amritsar), Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and
Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion Industrial Park),
Faridabad, Garhi Harsaru, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar,
Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (District Ghaziabad),
Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad,
Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry, Raipur, Rewari,
Rudrapur(Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin,
Udaipur, Vadodara, Varanasi, , Waluj (Aurangabad) or through the Land Customs
Station at Agartala, Amritsar Rail Cargo, Attari Road, Changrabandha, Dawki,
Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli),
Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi or a Special Economic
Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of
2005):
Provided that where the expiry of the Duty Entitlement Pass Book falls before
the last day of the month, such Duty Entitlement Pass Book 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 or a
public notice and subject to such conditions as may be specified by him, permit
import and export through any other sea-port, airport, inland container depot or
through a land customs station within his jurisdiction.
- that where the importer does not claim exemption from the additional duty of
customs leviable under 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;
- that the importer shall be entitled to avail the drawback or CENVAT credit
of additional duty leviable under 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 upto and inclusive of the 31st day of
December, 2010.
TABLE
| S. No. |
Description of goods |
Standard rate |
Additional Duty rate |
| (1) |
(2) |
(3) |
(4) |
| 1. |
Goods other than edible oils
|
Nil |
Nil |
| 2. |
Edible Oils |
50% of applied rate of duty
|
50% of applied rate of additional duty. |
Explanation, - For the purposes of this notification,-
- “Foreign Trade Policy” means Foreign Trade Policy 2009-2014 published in the
Gazette of India, Part II, Section 3, Sub-section (ii) vide notification of the
Government of India in the Ministry of Commerce and Industry, No.1/2009-2014,
dated the 27th August, 2009 as amended from time to time;
- “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;
- “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;
- “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.
(F.NO.605/58/2009-DBK)
(Rajesh Kumar Agarwal)
UNDER SECRETARY TO THE GOVT. OF INDIA
|