10th September, 2004
Notification No 94 /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 materials imported into India,
against an Advance Licence for Annual Requirement (hereinafter referred to as the said license) with actual user condition in
terms of Paragraph 4.1.10 of the Foreign Trade Policy 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,-
(1)
that the said licence shall be issued to a manufacturer exporter or merchant
exporter holding Star Export House Certificate issued by the Licensing Authority;
(2)
that the said licence is issued for an export product group, specifying the Cost
Insurance Freight Value of import permitted against it and the Free on Board Value
of export obligation to be achieved. The said licence shall be valid for import of any
input required for the manufacture of export product, which is covered under the
said export product group specified in the Hand Book of Procedure (Volume II) of
Foreign Trade Policy;
(3)
that an Actual User Duty Exemption Entitlement Certificate (hereinafter referred to
as the said certificate) is issued to the holder of the said licence by the Licensing
Authority in the form specified in the Schedule annexed to this notification. At the
time of import, the full details of value, quantity, technical characteristics and other
particulars, of the inputs imported against the said licence shall be entered in part C
of the Part-1 of the said certificate, as given in the Schedule to this notification, by
the proper officer;
(4)
that the importer at the time of clearance of the imported materials executes a bond
with such surety or security and in such form and for such sum as may be specified
by the Deputy Commissioner or Assistant Commissioner of Customs, binding
himself to 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, together with interest at the rate of
fifteen per cent per annum from the date of clearance of the said materials :
Provided that the
bond shall not be
necessary in
respect of
imports made
after the
discharge of
export obligation
in full;
(5)
that the said licence and the said certificate are produced before the proper officer
of customs at the time of clearance for debit the quantity and value of imports;
(6)
that the imports and exports undertaken through seaports 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 the
Commissioner of
Customs may, by
special order or
a public notice
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;
(7)
that sourcing of the imported materials from Private Bonded Warehouses set up
under paragraph 2.28 of the Foreign Trade Policy would be allowed;
(8)
that the export obligation is discharged within the period as specified in the said
licence or within such extended period as may be granted by the Licensing
Authority by exporting resultant products manufactured in India and in respect of
which facility under rule 18 or sub-rule (2) of rule 19 of the Central Excise Rules,
2002 has not been availed. At the time of export, the full details of value, quantity,
technical characteristics and other particulars of the resultant export product
(hereinafter referred to as resultant product) shall be entered in Part E of Part 2 of
the Schedule to this notification, of the said certificate by the proper officer:
Provided that an
Annual Advance
Intermediate
Licence holder
shall discharge
export obligation
by supplying the
resultant product
to the ultimate
exporter in terms
of Para 4.1.3 of
the Foreign
Trade Policy;
(9)
that the importer produces evidence of discharge of export obligation to the
satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of
Customs, within a period of 30 days of the expiry of period allowed for fulfilment of
export obligation, or within such extended period as the said Deputy Commissioner
of Customs or Assistant Commissioner of Customs, may allow;
(10)
that the exempt materials shall not be disposed of or utilised in any manner except
for utilization in discharge of export obligation or for replenishment of such materials
and the materials so replenished shall not be sold or transferred to any other
person;
(11)
that in relation to the said license issued to a manufacturer exporter or merchant
exporter,-
(a)
the name and address
of the supporting
manufacturer is
specified in the said
licence and the said
certificate and the bond
required to be executed
by the importer in terms
of condition (4) shall be
executed jointly by the
Merchant Exporter and
the supporting
manufacturer binding
themselves jointly and
severally to comply with
the conditions specified
in this notification; and
(b)
exempt materials are
utilised in the factory of
such supporting
manufacturer in terms of
condition (10).
Explanation.- For the purposes of this notification,-
(i) "Foreign Trade Policy" means the Foreign Trade Policy 2004-2009, published vide notification of the Government of
India in the Ministry of Commerce and Industry, No. 1/2004, dated the 31st August, 2004 as amended from time to time;
(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) "Materials" means -
(a)
raw materials, components, intermediates, consumables, catalysts, computer software and parts which are required for
manufacture of resultant product;
(b)
mandatory spares within a value limit of 10 percent of the value of the licence which are required to be exported alongwith
the resultant product;
(c)packaging materials required for packing of resultant product.
(iv) "manufacture" has the same meaning as assigned to it in paragraph 9.37 of the Foreign Trade Policy.
THE SCHEDULE
PART - 1
(IMPORT)
FORM
ACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE
(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 licencee would be eligible for exemption from
customs duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance and
Company Affairs, Department of Revenue No.......Customs, dated the ................
Bond with security/surety 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
Name and addresses of the factories where the resultant products for export are manufactured.
PART - B
Name and addresses of factories where the ancillaries to the Resultant products for export are manufactured.
PART - C
List of Materials of Import
(a) MATERIALS TO BE IMPORTED UNDER THIS CERTIFICATE
Sl.No.Item of ImportQualityTechnical-Characteristics
(1)(2) (3)(4)
Quantity
CIF Value in Indian Rs./ in Equivalent to US
$
S.No. of the resultant products in part E (to be filled at the time of
export)
(5)(6) (7)
(b) OTHER IMPORTED MATERIALS 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-CBill of Entry No.date and Customs House Of ImportDescriptionQuantity and net weight
(1)(2) (3) (4) (5)
CIF
Value
Duty leviable but for exemption Heading 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
Amount
of duty
Signature of
the Customs
Officer with
Name, Desig
nation & 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 conditions 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
(iii) Others
(1)(2) (3) (4)
Amount of (i) Duty (ii) InterestParticulars of duty paying documentsSignature of the Customs Officer
(5) (6) (7)
PART-2 (EXPORT)
ACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE
(EXPORT) (This consists of........................pages)
Sl.No..............(EXP) date of issue..............................
Issued to..........................................................
..............................................(name and full address of the licencee).
Materials imported against Licence No.......dated.....issued by....to the above licencee would be eligible for exemption from
customs duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance,
Department of Revenue No.....Customs, dated the.....
A Bond with surety/security 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
Name and addresses of the factories where the resultant products for export are manufactured.
PART - B
Name and addresses of factories where the ancillaries to the Resultant products for export are manufactured.
(Parts C and D figure in the Import Part of this DEEC)
PART - E
Resultant products
Sl.No.Item of ImportQualityTechnical-Characteristics
(1)(2) (3)(4)
QuantityCIF Value in Indian Rs./ in equivalent to US $S.No. of the resultant products in part E (to be filled at the time of export)
(5)(6) (7)
PART - F
Particulars of exports
Sl.No.
S.No. of the resultant product
in Part-B
Name of the Custom House of
Shipment
Shipping Bill
No.and date
Name of the Vessel and outward entry
of the vessel
(1)(2) (3) (4) (5)
Quantity
Net weight of the
product
Description as per the
Shipping Bill
F OB value in
Rs/ US$
Signature of Customs Officer with name, designation and
seal and remarks if any
(6)(7) (8) (9) (10)
PART - H
Statement of Imports and Exports made
Details of imports made:
S.No.S.No.of Part-CDescriptionQuantity importedCIF value in Rs./in equivalent to US $
(1)(2) (3) (4) (5)
Details of Exports made :
S.NoS.No.in Part-CDescriptionQuantity exportedFOB value in Rs./in equivalent to US $
(1)(2) (3) (4) (5)
1. I/We hereby declare that information given in this statement is correct.
2. I/We hereby declare that no benefit under rule 18and Rule 19 (2) of Central Excise Rules, 2002 has been availed in
respect of exports made under this DEEC.
Signature
Name of the Signatory
Designation
Full Address
Certificate of Chartered Accountant/Cost Accounts
I have examined the applicant firm's actual imports and exports as given above and find them as correct.
Signature
Seal
Membership No.
H.K. Prasad
Under Secretary to the Government of India.
F. No. 605/40/2004-DBK
