17th September, 2004.
Notification No. 96 /2004 - 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 the goods of description
specified in column (2) of the Table below, when imported into India ,-
(a)
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;
(b)
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 :-
(i)
that the importer has been issued a Duty Entitlement Pass Book by the Licensing Authority in terms of paragraph 4.3 or
paragraph 7.9 of the Foreign Trade Policy;
(ii)
that the importer has been permitted credit entries in the said Duty Entitlement Pass Book by the Licensing Authority at the
rates notified by the Government of India in the Ministry of Commerce and Industry for the products exported;
(iii)
that the said Duty Entitlement Pass Book is produced before the proper officer of Customs for debit of the duties leviable
on the goods, but for exemption contained herein :
Provided that exemption from duty shall not be admissible if there is insufficient credit in the said Duty Entitlement Pass Book
for debiting the duty leviable on the goods, but for this exemption.
(iv)
the said Duty Entitlement Pass Book 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 Mumbai, Kolkata , Cochin, Magdalla , Kakinada , Kandla Mangalore, Marmagoa , Chennai, Nhava Sheva ,
Paradeep , Pipavav , Sikka , Tuticorin , Visakhapatnam , Dahej , Mundhra , Nagapattinam , Okha , Jamnagar and
Muldwarka or through any of the airports at Ahmedabad , Bangalore, Bhubaneswar , Mumbai, Kolkata , Coimbatore , Delhi,
Hyderabad, Jaipur , Chennai, 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 , Madurai , Bhilwara, Pondicherry
, Garhi Harsaru , Bhatinda , Dappar ( Dera Bassi ), Chheharata ( Amritsar ), Karur , Miraj , Rewari , Bhusawal , Jamshedpur
, Surajpur and Dadri or through the Land Customs Station at Ranaghat , Singhabad , Raxaul , Jogbani , Nautanva ( Sonauli
), Petrapole and Mahadipur :
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 and subject to such conditions as may be specified
by him, permit imports and exports from any other sea port, airport, inland container depot or through any land customs station;
(v)
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 duty specified in the
First Schedule to the said Customs Tariff Act for the purpose of calculation of the said additional duty of customs;
(vi)
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;
(vii)
that where benefit of exemption from duty is claimed by a person, who is not a Duty Entitlement Pass Book holder, such
benefit shall be permissible only against specific amount of credit, not being a provisional credit, transferred by a Duty
Entitlement Pass Book holder to such person.
2. This notification shall have effect upto and inclusive of the 31
st
day of March, 2005 .
Table
S.No.Description of goodsStandard rate Additional duty rate
(1)(2) (3) (4)
1.Goods other than edible oilsNil Nil
2.Edible oils 50% of applied rate of duty50% of applied rate of additional duty
Explanation, - For the purposes of this notification, -
(i)
"Foreign Trade Policy" means 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 31
st
August, 2004;
(ii)
"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;
(iii)
"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 ;
(iv)
"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.
H.K. Prasad
Under Secretary to the Government of India.
F . No.605/40/2004-DBK
