Duty free import of items specified in the Input-Output norms for writing instruments
Cus Circular No.2/1995 date 11/1/95Subject: Issue of Notification No.199/94-Customs dated 23rd December,1994- regarding.
I am directed to draw your attention to Notification No. 199/94-Customs dated the 23rd December, 1994 which amends Notification No. 203/92-Cus. dated the 19th May, 1994.
2. Notification No. 199/94-Customs extends the benefit of duty tree impork of inputs specified in the input-out norms in the Export Import Policv for niiMUlfiicturing of writing instrumcnt.s, considering all types of writing instruments as a single export product under Value Based Advance Licensing Scheme. Kind attention is also drawn to the Notification No. 133/93-Cus. dated the 18th June, 1993 which amended Notification No. 203/92-Cus. extending similar benefit to electronic goods. The present amendment has been made to extend the flexibility of duty free concession to all goods permitted for imports in the input-out norms as required by the writing instruments industry without direct nexus between the export product and the imported materials. A copy of the Notfn. No, 499/94-Customs dated the 23rd December, 1994 is enclosed herewith.
3. Notification No. 199/94-Cus. dated 23rd December, 1994 also imposes a condition that endorsement of transferability or disposal of material shall be allowed in respect of licences issued for the export of all kinds of writing instruments (including gift sets and refills/nibs) on fulfilment of export obligation only in favour of manufacturers of writing instruments. In other words, the import goods are subject to actual user condition.
4. The field officers, in view of the said condition are, therefore, required to ensure that the endorsement of transferability or disposal of material is in accordance with the condition stipulated in the said notification. In the event it comes to the notice of the field formation that the transferred material or licence is in the hands of a person other than the manufacturer of the writing instruments then necessary penal action for violation of the condition of the notification should be taken besides disallowing duty concession/demand of duties and the matter also brought to the notice of the licensing authority for appropriate action by them.
5. These instructions may please be brought to the notice of the field formation and trade interests suitably informed. Copies of instructions issued by you may be sent to the Ministry and also DGIACCE.
Sd/-
(P.K. Khera)
Senior Technical Officer (DBK)
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