Advance Licence issued on or after 1-4-1995 - materials imported under.
31-3-1995
Notification No. 80/95-Customs
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 an Advance Licence issued on or after 1st April,1995 (hereinafter referred to as the said licence), 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) subject to
the following conditions, namely .
(i) that the materials imported are covered by a Quantity Based Duty Exemption Entitlement Certificate (hereinafter referred to
as the said certificate), issued by the Licensing Authority on or after 1st April,1995 in the form specified in the Schedule
annexed to this notification, in respect of the value, quantity, description, quality and technical characteristics.
Provided that where quantity allowed for a particular description of materials cannot be imported within the specified value
under the said certificate, the Collector of Customs may allow adjustment of individual value within total value;
(ii) that the importer at the time of clearance of the imported materials -
(a) Omitted.
(b) executes a bond with such surety or security and in such form and for such sum as may be specified by the Assistant
Collector of Customs binding himself to pay on demand, an amount equal to the duty leviable on the imported materials but for
the exemption contained therein, in respect of which the conditions specified in this notification have not been complied with
together with interest at the rate of 24% per annum from the date of clearance of the materials.
Provided that the Bond shall not be necessary in respect of imports made after discharge of export obligation in full;
(iii) that the said licence and the said certificate are produced before the proper officer of Customs at the time of clearance of
imported goods for debit.
(iv) that the imports and exports are undertaken through sea ports at Mumbai, Calcutta, Cochin, Magdalla, Kakinada, Kandia,
Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam ,
Okha and Mundhra or through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta, 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, 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 and Madurai or through the Land Customs Station at Ranaghat and
Singhabad.
Provided that the Commissioner of Customs may by special order and subject to such conditions as may be specified by him,
permit import and export through any other sea port, airport, or inland container depot or through a land customs station;
(v) 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 or the Director General of Foreign Trade, by exporting goods manufactured in India
and the said certificate together with evidence of discharge of export obligation to the satisfaction of the [Assistant
Commissioner of Customs or Deputy Commissioner of Customs] is produced within 30 days of expiry of period allowed for
fulfilment of export obligation or within such extended period as the said Assistant Collector of Customs may allow;
(vi) exempt materials shall not be disposed of or utilised in any manner, except for utilisation in discharge of export obligation,
before the export obligation under the said licence has been discharge in full.
Provided that Acetic Anhydride, [Ephedrine, Pseudoephedrine, Vitamins, Pen-G and their derivatives]. In respect of which the
benefit of this notification is claimed shall be utilised by the importer in his own factory or in the factory of any other
manufacturer indicated in the said certificate even after discharge of export obligation;
(vii) where benefit of this notification is sought by a person other than the licencee, such benefit shall be allowed against the
said licence and the said certificate only if it bears endorsement of transferability by the Licensing Authority.
Provided that benefit of this notification shall not be allowed to a transferee of the licence for import of Acetic Anhydride,
Ephedrine and Pseudoephedrine.
Explanation. - In this notification, -
(i) "Advance Licence" means the Quantity Based Advance Licence issued in terms of paragraph 50 and Quantity Based
Advance Intermediate Licence issued under paragraph 55 of the Export and Import Policy, April, 1992 - March, 1997;
(ii) "Export and Import Policy April, 1992 - March, 1997" means the Export and Import Policy 1 April, 1992 - 31 March, 1997
published vide notification of the Government of India in the Ministry of Commerce No. 1(RE-95)/92-97, dated the 31st March,
1995;
(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 licence under the said Act;
(iv) "materials" means -
(a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export
product specified in Part E of the said certificate (hereinafter in this Explanation referred to as the export product); or, in case
of Quantity Based Advance Intermediate Licence, for manufacture and supply to holder of a Special Imprest Licence for
producing final goods referred to in sub-clauses (b), (c) and (d) of clause (iii) of the Explanation in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No.128/94-Customs, dated the 10th June, 1994.
Provided that the benefit of this notification shall apply to import of Acetic Anhydride, only against licences issued with the
approval of Advance Licensing Committee in the office of the Director General of Foreign Trade;
(b) mandatory spares within a value limit of 5% of the value of the licence which are required to be exported along with the
export product; and
(c) packaging materials required for packing of export product.
THE SCHEDULE
QUANTITY BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE
I. IMPORT
(This consists of ...... pages)
Sl. No......... (IMP) Date of issue...........
Port of Registration....................
Issued to
........................................................................ (name and full address of
........................................................................ the licencee)
Materials imported against licence No. ...... dated ........... issued by ..........to the above importer and covered by the list of
materials specified in list (a) of Part "C" of this certificate would be eligible for exemption from Basic Customs Duty subject to
the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No. /95-
Customs, dated the ............
The importer shall make the exports in terms of the said notification within .......... months from the date of issue of licence.
A Bond in terms of the said notification shall be executed before clearance of the goods from the customs.
Signature
Seal of Licensing Authority
date
PART - A
Names and addresses of the factories where the resultant products for export are manufactured.
PART-B
Names and addresses of factories where the ancillaries to the resultant products for export are manufactured.
PART -C
Lists of items of import
(a) ITEMS TO BE IMPORTED UNDER THIS CERTIFICATE
Sl. No.Item of ImportQualityTechnical Characteristics
1. 2. 3. 4.
Quantity .CIF value in Indian Rs. in equivalent US $S. No. of the resultant products in Part E
5. 6. 7.
(b) OTHER IMPORTED ITEMS TO BE USED IN EXPORT PRODUCT
Sl. No.DescriptionQuantityValue
1. 2. 3. 4.
PART -D
Particulars of import of materials
Sl.No.
No. of the materials in Part -
C
Bill of Entry No. Date and Customs House of
Import
Description
Quantity and net
weight
1. 2. 3. 4. 5.
IF Value
Duty leviable
but for
exemption
Signature
of the
Heading No. of the First Schedule to the Customs Tariff Act, 1975 and
Heading no. in the Schedule to the Central Excise Tariff Act, 1985 for
levy of Additional Duty.
Rate of
Duty Basic
Amount
of Duty
Customs Officer
with Name,
Designation and
seal.
6. 7. 8. 9. 10
(Parts E and F figure in the Export Part of this DEEC)
PART -G
Duties paid on materials in respect of which the condition of said notification are not complied with
Sl.
No.
Sl. No. in Part D under which the import of the
materials has been entered.
Description, Quantity and value of materials
on which duty paid.
Rate of duty
leviable
(i) Basic
(ii) Additional
1. 2. 3. 4.
Amount of (i) Duty (ii) InterestParticulars of duty paying documents.Signature of the Customs officer.
5. 6. 7.
QUANTITY BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE
II. EXPORTS
(This consists of ..........................pages)
Sl. No. ..........(EXP) Date of Issue .........
Port of Registration ......................
Issued to
................................................................................. (name and full address of
................................................................................. the licencee)
Materials imported against Licence No................ dated............... issued by...............
to the above importer and covered by the list of materials specified in list (a) of Part "C" of this certificate would be eligible for
exemption from Basic Customs duty subject to the conditions specified in the notification of the Government of India, Ministry of
Finance, Department of Revenue No. /95-Customs, dated the 31st March, 1995.
The importer shall make the exports in terms of the said notification within ......... months from the date of issue of licence.
A Bond in terms of the said notification shall be executed before clearance of the goods from the customs.
Signature
Seal of licensing authority
date
PART - A
Names and addresses of the factories where the resultant products for export are manufactured.
PART -B
Names and addresses of factories where the ancillaries to the resultant products for export are manufactured.
(Parts C and D figures in the Imports Part of this DEEC)
PART -E
Resultant products
Sl. No.DescriptionQualityTechnical Characteristics
1. 2. 3. 4.
QuantityFOB value in Rs./US $Sl. No. of the materials in Part - C.
5. 6. 7.
PART -F
Particulars of exports
Sl.No.
S. No. of the resultant
product in Part E.
Name of the Customs
House of shipment
Shipping Bill No.
and date
Name of the vessel and outward
entry of the vessel.
1. 2. 3. 4. 5.
Quantity
Net weight of
the product
Description as per the
Shipping Bill.
FOB value in
Rs./US $
Signature of Customs Officer with name,
designation & seal and remarks if any.
6. 7. 8. 9. 10.
PART-H
Statement of imports and exports/supply made
Type of licence. Licence No. Date
............................................ ............................................ ............................................
............................................ ............................................ ............................................
Details of imports made :
S.
No.
S. No. of Part CDescriptionQuantity ImportedCIF value in Rs./in equivalent US $
1. 2. 3. 4. 5.
Details of Exports made
Sl. No.S. No. in Part EDescriptionQuantity ExportedFOB value in Rs./in equivalent US $
1. 2. 3. 4. 5.
1. I/We hereby declare that information given in this statement are correct.
Signature..................................................
Name of the Signatory...........................
Designation.............................................
Full address.............................................
Certificate by Chartered Accountant/Cost Accountant
I have examined the applicant firm"s actual imports and exports as given above and find them as correct.
Signature..................................................
Seal............................................................
Membership No......................................
PART -1
Endorsement of Transferability
We have discharged the prescribed export obligation. We request that the licence and the DEEC may please be made
transferable.
Signature.................................................
Name of the Signatory...........................
Designation.............................................
Full address.............................................
DEEC is made transferable.
Signature
Seal of licensing authority
date
Notification No. 80/95-Cus., dated 31-3-1995 as amended by Notifications No. 141/95-Cus., dated 19-9-1995; No. 25/96-
Cus., dated 15-6-1996; No. 91/97-Cus., dated 19-12-1997; No. 49/99-Cus., dated 29-4-1999; No. 121/99-Cus., dated 4-11-
1999 and corrected by M.F. (D.R.) corrigendum drawback/P.N./3/99, dated 29-6-1999 and Notfn.No.30/2001 dated
12.03.2001.
