Duty Exemption Scheme-Clarifications on Amendment Notifications
Circular No.34/1996-Cus.date 21/6/96Sub:- Amendment of notifications under Duty Exemption Scheme consequent to changes made in the revised edition of the Exim Policy published on 25th March, 1995
Notifications No. 22/96-Customs to 30/96-Customs all dated the 15th, June, 1996 have been issued to amend notifications under Duty Exemption. Scheme to give effect to the changes incorporated in the revised edition of the Exim Policy published on 25th March, 1996. Copies of the notification are enclosed for ready reference.
2. In nutshell, the changes made are as under :-
(a) Notification No. 10/95-Customs dated the 7th March, 1995 relating to Engineering Goods Export (Replenishment of Iron & Steel Intermediates) Scheme, notification No. 79/95-Cus dated the 31st March, 1995 relating to import against Value Based Advance Licensing Scheme with payment of additional duty of Customs, notification No. 80/95-Customs dated the 31st March, 1995 relating to import against Quantity Based Advance Licencing Scheme with payment of additional duty of Customs, notification No. 106/95-Customs dated the 2nd June, 1995 relating to Special Value Based Scheme 'A' for the export of ready-made garments, notification No. 107/95-Customs dated the 2nd June, 1995 relating to special Value Based Scheme 'B' for ready-made garments, notification No. 148/95-Customs dated the 19th September, 1995 relating to Value Based Advance Licensing Scheme with actual user conditions and notification No.149/95- Customs dated the 19th September, 1995 relating to Quantity Based Advance Licensing Scheme with actual user conditions have all been amended to permit import and export through Inland Container Depots at Kanpur, Pimpri (Pune) and Pitampur (Indore) and also through airport at Coimbatur in addition to ports, airports and ICDs earlier specified in the said notifications. This change has been made consequent to amendment of para 122 of the Handbook of Procedure, Vol. 1.
(b) Notification No. 128/94-Customs dated 10th June, 1994 relating to import against Special Imprest Licence and notification No.81/95-Customs dated the 31st March, 1995 relating to job work under para 58 of the Exim Policy have also been amended to specify the ports, airports and ICDs through which import and export under these notifications shall be permissible. Hitherto these notifications did not specify any ports, airports and ICDs through which import and export could be made.
(c) Notification No. 81/95-Customs dated 31st March, 1995 has been amended to permit import of hangers also for re-export with ready made garments.
(d) Notification No.79/95-Customs and 80/95-Customs both dated 31st March, 1995 have also been amended to impose actual user and non transferability conditions in respect of Ephedrine and Pseudo-ephedrine on the lines of similar conditions already incorporated in these notifications for Acetic Anhydride.
3. The changes made may be brought to the notice of the trade through suitable Public Notices and of the staff through standing orders.
Sd/-
(A.K-Madan)
Under Secretary to the Government of India
F.No. 605/135/96-DBK
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