G.S.R. 605 (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 goods, namely, -
(i) in the case of hotel or stand alone restaurant, capital goods including spares, office equipment, professional equipment, office furniture, consumables, related to its service sector business, "Pre-Revised related to its main line of business] and food items and alcoholic beverages but excluding other products classifiable in Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(ii) in the case of service provider other than hotel or stand alone restaurant, capital goods including spares, office equipment, professional equipment, office furniture and consumables, related to its service sector business, "Pre-Revised related to its main line of business] when imported into India against a Served From India Scheme Certificate (hereinafter referred to as the said certificate) issued under paragraph 3.6.4 of the Foreign Trade Policy, from,-
(In the opening paragraph, clauses (i) and (ii) has been substituted vide Customs Notification No. : 43/2006 DATE 05/05/2006)
(1) the whole of the duty of customs leviable thereon under the First Schedule to the said Customs Tariff Act, 1975,
(2) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, 1975,and
subject to the following conditions, namely :-
(i) that the said certificate has been issued to a service provider by the 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, but for this exemption:
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;
(ii) that the said certificate and goods imported against it shall not be transferred or sold;
Provided that transfer of goods or said certificate "Pre-Revisedgoods] may be allowed subject to actual user condition within the group company or managed hotels as defined in paragraph 9.28 and paragraph 9.36 respectively of the Foreign Trade Policy, as the case may be.
(iii) that in respect of capital goods, office equipment and professional equipment a certificate from jurisdictional Deputy Commissioner of Central Excise, Assistant Commissioner of Central Excise or an independent Chartered Engineer, as the case may be, is produced confirming installation and use of the goods in the importers factory or premises, within six months from the date of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow;
(iv) 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 Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962).
(Condition (iv) has been amended vide Customs Notification No. : 97/2005 DATE 17/11/2005)
(Condition (iv) has been amended vide Customs Notification No. : 77/2005 DATE 22/08/2005)
(Conditions (ii)&(iv) has been amended vide Customs Notification No. : 46/2005 DATE 17/05/2005)
2. Exemption under this notification shall not be available to vehicles under said certificate even if such vehicle is freely importable under the Foreign Trade Policy;
Explanation .- For the purposes of this notification ,-
(i) Capital goods has the same meaning assigned to it in paragraph 9.12 of the Foreign Trade Policy;
(ii) "Foreign Trade Policy " means the Foreign Trade Policy 2004-2009, published in the notification of the Government of India in the Ministry of Commerce and Industry, vide No.1/2004, dated the 31st August, 2004 ;
(iii) "Licensing Authority or Regional Authority" "Pre-Revised"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.
(Conditions (i,ii,iv, & Explanation has been substituted vide Customs Notification No. : 43/2006 DATE 05/05/2006)
[ F. No.605/40/2004-DBK ]
( H.K. PRASAD )
Under Secretary to the Government of India. (Please refer CUS CIR NO. 16/2006 DATE 09/05/2006)
(Please refer CUS CIR NO. 59/2004 DATE 21/10/2004)
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