CUS NTF NO.43/2001 DATE 25/04/2001
Readymade Garment Accessories - Customs Duty Off - Conditions for Duty Waiver ChangedIn 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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.17/2001-Customs,(
Table , Conditions) dated the 1st March, 2001, namely :-
In the said notification,
(A) in the TABLE,-
(i) for Sl.No.156 and the entries relating thereto, the following S.Nos. and entries shall be substituted, namely :-
(1) | (2) | (3) | (4) | (5) | (6) |
156. | 52,54,55,56,58 or 59 | lining and inter-lining materials | Nil | Nil | 19 |
156A. | Any Chapter | - Fastners;
- Inlay cards;
- Shoulder pads;
- Buckles;
- Eyelets;
- Hooks and eyes;
- Rivets;
- Collar stays, collar patties, butterfly and other garment stays including plastic stays;
- Fusible embroidery motifs or prints;
- Laces
- Badges including embroidered badges;
- Embroidery threads;
- Sewing thread;
- Stones (other than precious and semi-precious) ;
- Sequin;
- Tape, Elastic Tape and hook tape of width not exceeding 75 mm;
- Velero tape;
- Cord and cord stapper ;
- Toggles;
- Polywadding materials.
| Nil | Nil | 19 |
(ii) S.No.376 and the entries relating thereto shall be omitted;
(B) in Annexure,-
(i) for condition No.19 the following condition shall be substituted, namely ,-
Condition No. | Condition |
19 | If,-
- the goods are imported by a manufacturer of textile garments or leather garments for use in the manufacture of textile garments or leather garments for export by that manufacturer and that the said manufacturer is registered with the Apparel Export Promotion Council or Council for Leather Exports, as the case may be;
- the total value of goods imported does not exceed 3% of the FOB value of textile garments or leather garments exported during the preceding financial year, however the value of lining and inter-lining materials imported should not exceed 2% of the said total value;
- the importer produces a certificate from the Apparel Export Promotion Council or Council for Leather Exports, as the case may be, certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year;
- the importer produces a certificate from Apparel Export Promotion Council or Council for Leather Exports, as the case may be, certifying that the lining and inter-lining materials shall not be put to any other use or sold in the market except in the manufacture of textile garments or leather garments; and
- there is a doubt as to the useability of lining and interlining materials in relation to the export product, the Commissioner of Customs, for reasons to be recorded in writing, orders drawal of sample at the time of export to verify such use ;
|
(ii) condition No.89 shall be omitted.
Sd/-
(N.K.Sinha)
Under Secretary to the Government of India
F.No.609/218/98-DBK
Issued by:
Ministry of Finance
Department of Revenue
New Delhi
Note:The principal notification No.17/2001-Cus (
Table , Conditions) dated the 1st March, 2001 was last amended by the notification
No.36/2001-Cus dated 31st March, 2001 (Pl. See
Policy Circular No. 5(RE-01), Dt. 20/07/2001.)
(Pl. See
Cus Cir No. 82/2001 Date 20/12/2001.)
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