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Import against Special Value based Advance
Notification
No. 104 dated 16th March 1993 (As amended by notification
nos. 142/93, 182/94, 105/95)
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 Special Value Based Advance Licence (hereinafter referred to
as the said licence) issued on or before 30th April, 1995 in terms of
Government of India, Ministry of Commerce, Notification No.39 (N-7)/92-97, dated
the 27th August, 1992 issued under paragraph 3 of the Export and
Import Policy, 1st April 1992 - 31st 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, 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 section 3 of
the said Customs Tariff Act, subject to the following conditions, namely:-
(i)
that the materials imported are covered by a Value Based Duty Exemption
Entitlement Certificate (hereinafter referred to as the said certificate),
issued by the Licencing Authority in the form specified in the Schedule annexed
to this notification;
(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 for complying with the conditions of this notification; and
(b)
makes a declaration before the Assistant Commissioner of Customs that he shall
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;
(c)
the said licence and the said certificate for debit by the proper officer of
customs.
(iii)
that the imports and exports are undertaken from sea ports at Bombay
Calcutta, Cochin, Kandla, Bangalore, Marmgoa, Madras, Nhava Sheva, Paradeep,
Tuticorin and Vishakapatnam 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 form any other
seaport, airport, land customs station or inland container depot;
(iv)
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, by exporting goods manufactured in India in respect of
which-
(a)
input stage credit has not been obtained under rule 56-A or rule 57-A of the
Central Excise Rules, 1944 (hereinafter referred to as the said rules);
(b)
facility, under rule 191A or rule 191B as in force immediately before the 1st
October, 1994, or rule 12(1)(b) or rule 13(1)(b) of the said rules, has not been
availed; and�,
(c)
drawback has not been claimed either under section 74 of the Customs Act, 1962
or under the Customs and Central Excise Duties Drawback Rules, 1971;
(v)
exempt materials shall be utilised only for discharge of export
obligation and no part thereof shall be disposed of in any other manner.
Explanation:
In this notification, -
(i)
�Licensing Authority� means the Director General of Foreign Trade
appointed under 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;
(ii)
�Materials� means-
(a)
Fabrics to be actually used in the manufacture of garments to be exported as
specified in Part E, under the heading �II EXPORT�, of the said
certificate; and
(b)
Trimmings and embellishments, not exceeding 25% of the value of fabrics
actually imported, namely: -
1.
Buckles, hooks and bars.
2.
Collar stags, Collar patties, butterfly, shoulder pads and other garment stays
including plastic stays.
3.
Paper patterns/plastic patterns.
4.
Polyester button blanks, polyester buttons, pearl buttons, plastic buttons,
chalk buttons, horn buttons, metal buttons.
5.
Labels including woven, printed stickers, stone stickers, self-adhesive metal
labels, rubberised labels and woven tapes.
6.
Studs.
7.
Tags, Tag guns, tag gun needles.
8.
Vapoprint transfer papers.
9.
Thermoplastic transfer papers.
10.
Fusible embroidery motifs or prints.
11.
Elastic cloth in running length.
12.
Laces.
13.
Lining and interlining materials.
14.
Sewing thread including all types of embroidery threads.
15.
Elastic tape and webbing (including heat resisting rubber tape) and book
tapes.
16.
Polywadding.
17.
Buttons.
18.
All types of fasteners including snap fasteners and press fasteners.
19.
Zip fasteners (slide fasteners).
20.
Badges including embroidered badges.
21.
Elastic bands.
22.
Stones, sequins and beads required for embroidery.
23.
Quilted wadding.
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