CUS NTF NO.149/1995 DATE 19/09/1995
Exemption to materials imported against advance licence issued on or after 19-9-1995
As amended by 162/95-Cus, Dated 01-12-95,30/95-Cus,dated 15-6-96, 71/96-Cus. dated 10-9-96, 93/97-Cus dated 19-12-1997; 51/99-Cus. dated 29-4-99; Drawback/PN4/1999 dated 29-6-99; Corrigendum dated 25-8-99; 121/99-Cus. dated 4-11-99:
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 and Advance Licence applied for and issued on or after 19th September, 1995, with an obligation to export products specified in the Table annexed to this notification, (hereinafter referred to as the said licence), 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:-
Cus Ntf. No.122/2001 Date 3/12/2001.)
(Above amendment has been made vide Ntf. No.30/2001, dated 12th March, 2001.)
(Sr. No. iv has been amended vide Customs Notification No.120/2000, dt. 15-9-2000)
Provided that the Commissioner of Customs, may by Special Order and subject to such conditions as may be specified by him, permit import and export through any other Seaport, Airport, or Inland Container Depot or through the Land Customs Station."
(Sr. No. iv has been substituted vide Corrigendum G.S.R. 466(E))
(Sr. No. (iv) has been substituted vide Customs NTF No. 51/99 Dt. 29-4-99)
(v) that the export obligation in discharged within the period specified in the said certificate or within such extended period as may be granted by the Licensing Authority by exporting products manufactured in India which are specified in Part `E" of the said certificate and also specified in the Table annexed to this notification (hereinafter referred to as export product) and in respect of which facility, under rule 12(1) (b) or rule 3(1) (b) of the Central Excise Rules, 1944, has not been availed; in respect of materials permitted under the said licence; except the benefit under notification of the Government of India in the Ministry of Finance (Department of Revenue), No.49/94-CE(N.T.) Dated the 22nd September, 1944;
(vi) that the importer produces evidence of discharge of export obligation to the satisfaction of the 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 Assistant Commissioner of Customs may allow;
(vii) exempt materials shall not be disposed of or utilised in any manner except for utilisation in dischage of export obligation or for replenishment of such materials and the materials so replenished shall not be sold or transferred to any other person.
(Viii) that in relation to products specified at Serial No.4 of the table to this notification,-
(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 (ii) shall be executed jointly by the Marchant 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 manufactuing in terms of condition (Vii).
2. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12th August, 2013.
(In the Notification, Paragraph 2 Shall be Inserted Vide CUS NTF NO. 46/2013 DATE 26/09/2013)
Explanations - In this notification-
No. 128/94-Customs, dated the 10th June, 1994.
TABLE
|
Sr.No. |
Export Product |
|
1. |
Leather garments. |
|
2. |
Textile garments including knitwear. |
|
3. |
All products for export of which Advance Liences is issued to a manufactuer-exporter on an application made on or after 1st December, 1995. |
|
4. |
All products for export of which Advance Licence is issued to Merchant Exporter on an application made on or after 10th September,1996 |
THE SCHEDULE QUANTITY BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE PART -1
I. IMPORT
(The consists of ..................... pages)
Sl.No. .................(IMP) Date of issue ............
Port of Registration
Issued to
........................................ (name and full address of the licensee)
.......................................
Materials imported against Licence No. ................... dated .................. issued by ................... to the above importer and covered by the list of materials specified in list (a) of Part `C" of this Certificate would be eligible for exemption from Basic Customs duty subject to the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 80/95-Customs, dated the 31st March, 1995.
The importer shall make the exports in terms of the said Notification within .............. .............. months from the date of issue of licence.
A Bond in terms of the said Notification, shall be executed with before clearance of the goods from the customs.
Signature ----------------------------
Seal of licensing Authority-----------
date ---------------------------------
PART - A
Names and addresses of the factories where the resultant product for export are manufactured
PART - B
Names and addresses of the factories where the resultant products for export are manufactured.
PART - C
LISTS OF ITEMS OF IMPORT
(a) Items of be Imported Under this Certificate
|
Sl. No. |
Item of Import |
Quality |
Technical Characteristics |
|
1. |
2. |
3. |
4. |
|
|
|
|
|
|
Quantity |
CIF value in Indian Rs. and in equivalent US $ |
S. No. of the resultant products in Part E |
|
5. |
6. |
7. |
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|
|
|
PART-D
Particulars of import of materials
|
Sl.No. |
No. of the materials in Part-C |
Bill of Entry No. Date and Customs House of Import |
Description |
Quantity and net weight |
|
1. |
2. |
3. |
4. |
5. |
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|
|
|
|
|
|
CIF Value |
Duty leviable but for exemption |
Signature of the Customs Officer with Name, Designation & Seal Heading No. 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
(i) Basic
(ii) Additional |
Amount of Duty |
|
6. |
7. |
8. |
9. |
10. |
|
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|
|
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(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 |
|
1. |
2. |
3. |
4. |
|
|
|
|
|
Amount of
(i) Duty
(ii) Interest |
Particulars of duty paying documents |
Signature of the Customs officer |
|
5. |
6. |
7. |
|
|
|
|
QUANTITY BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE PART
PART - 2
(EXPORT)
(This consists of ..........................pages)
Sl. No. ..........(EXP) 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 importer and covered by the list of materials specified under Part "C" of this certificate 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. 149/95-Cutoms, dated the 19th September, 1995.
The importer shall make the exports in terms of the said notification within ......... months from the date of issue of licence.
A Bond in terms of the said notification, shall be executed before clearances of the goods from the customs.
Signature
Seal of licensing authority
date
PART-A
Names and addresses of the factories where the resultant products for export are manufactured.
PART-B
Names and addresses of factories where the ancillaries to the resultant products for export are manufactured.
(Parts C and D figure in the Imports Part of this DEEC)
PART -E
Resultant products
|
Sl. No. |
Description |
Sl. No. in the table to Notification No. 149/95-Customs |
Quality |
Technical Characteristics |
|
1. |
2. |
3. |
4. |
5. |
|
|
|
|
|
|
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Quantity |
FOB Value in Rs./US $ |
Sl. No. of the materials in Part-C |
|
6. |
7. |
8. |
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|
|
|
PART -F
Particulars of exports
|
Sl. No. |
S. No of the resultant product in Part E. |
Name of the Customs House of Shipment |
Shipping Bill No. & 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. |
FOB value in Rs./US $ |
Signature of Customs Officer with name, designation and Seal and remarks if any. |
|
6. |
7. |
8. |
9. |
10. |
|
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PART -H
Statement of imports and exports/supply made
Details of imports made:
|
S. No. |
S. No. of Part C |
Description |
Quantity Imported |
CIF Value in Rs./in Equivalent US $ |
|
1. |
2. |
3. |
4. |
5. |
|
|
|
|
|
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Details of Exports made:
|
Sl. No. |
S. No. in Part E |
Description |
Quantity Exported |
FOB Value in Rs./in equivalent US $ |
|
1. |
2. |
3. |
4. |
5. |
|
|
|
|
|
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Signature..................................................
Name of the Signatory...............................
Designation..............................................
Full address.............................................
Certificate of Chartered Accountant/Cost Accountant
Signature........................................
Seal...............................................
Membership No..............................
1. I/We hereby declare that information given in this statement is correct.
2. I/We hereby declare that no benefit under rule 12(l) (b) or rule 13(l) (b) of the Central Excise Rules, 1944, except for the benefit under notification No. 49/94-C.E. (N.T.), dated the 22nd September, 1994, has been availed in respect of exports made under this DEEC.
I have examined the applicant firm"s actual imports and exports as given above and find them as correct.
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