GSR 282 (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 inputs or goods including capital goods, which are freely importable, when imported into India against a duty credit certificate (hereinafter referred to as the said certificate) issued under Vishesh Krishi and Gram Udyog Yojana (Special Agriculture and Village Industry Scheme) "Pre-Revised Vishesh Krishi Upaj Yojana (Special Agricultural Produce Scheme)] in accordance with paragraph 3.8 of the Foreign Trade Policy, -
(a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),
(b) from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, 1975,
subject to the following conditions, namely :-
(1) that the said certificate has been issued to an exporter of products specified in paragraph 3.8.1 of the Foreign Trade Policy by the Licensing Authority or Regional Authority "Pre-Revised Licensing 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:
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;
(2) that import of items listed in paragraph 3.8.3.1 of the Policy shall not be allowed;
(3) 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 Vadinar or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar) and Lucknow (Amausi) 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), 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) and Babarpur 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 or Special Economic Zones as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962);
(Opening paragraph & Conditions 1,3 has been substituted vide Customs Notification No. : 43/2006 DATE 05/05/2006)
(Condition (3) has been amended vide Customs Notification No. : 97/2005 DATE 17/11/2005)
(Condition (3) has been amended vide Customs Notification No. : 77/2005 DATE 22/08/2005)
(4) that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable under Section 3 of the Customs Tariff Act, 1975 (51 of 1975) against the amount debited in the said Certificate.
Explanation ,- For the purposes of this notification ,-
(i) Capital goods has the same meaning as is assigned to it in paragraph 9.12 of the Foreign Trade Policy;
(ii) "Foreign Trade Policy " means the Foreign Trade Policy 2004-2009, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2004, dated the 31st August, 2004 as amended from time to time;
(iii) "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 license under the said Act.
[F. No.605/50/2005-DBK]
SD/-
(H.K. PRASAD)
Under Secretary to the Government of India.
(Please refer CUS CIR NO. 16/2006 DATE 09/05/2006)
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