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 directs that each of the notifications of the Government of India, in
the Ministry of Finance (Department of Revenue) Specified in column (2) of the Table here to
annexed shall be amended or further amended, as the case may be, in the manner specified in the
corresponding entry in column (3) of the said Table.
Sl.No. | Notification No.and Date | Amendment |
(1) | (2) | (3) |
1. | 277/90-Customs dated the 12th
December, 1990 |
In the said notification, in paragraph 2, in Explanation for Clause (b), the following clause shall be substituted,
namely:- "(b) hundred per cent export oriented undertaking means an undertaking which has been approved as
such by the Board of Approvals or the Development Commissioner Concerned as the case may be." |
2. | Notification No. 126/94 Customs
dated the 3rd June 1994 |
In the said notification, in the opening paragraph the words, letters brackets and figures "by hundred per cent
export oriented undertaking approved by Board of Approvals for hundred per cent Export Oriented Undertaking,
appointed by the notification of the Government of India in the former Ministry of Industry and Civil Supplies,
(Department of Industrial Development) No. S. O. 163 (E)/RLIU/10(2) 76, dated the 3rd March, 1976," the
following words, letters,brackets and figures shall be substituted, namely:- "By hundred per cent export
oriented undertaking approved by the Board of Approval for hundred per cent export oriented undertakings,
appointed by the notification of the Government of India in the former Ministry of Industry and Civil Supplies,
(Department of Industrial Development) Number S.O. 163 (E)/RLIU/10 (2)76,dated the 3rd March, 1976," or the
Development Commissioner concerned, as the case may be." |
3. | Notification No. 196-94 Customs
dated the 9th December 1994 |
In the said notification, in the opening paragraph the words, letters brackets and figures "by hundred per cent
export oriented undertaking approved by Board of Approvals for hundred per cent Export Oriented Undertaking,
appointed by the notification of the Government of India in the former Ministry of Industry and Civil Supplies,
(Department of Industrial Development) No. S. O. 163 (E)/RLIU/10(2) 76, dated the 3rd March, 1976," the
following words, letters, brackets and figures shall be substituted, namely:-
"By hundred per cent Export Oriented Units approved by the Board of Approval for hundred per cent Export
Oriented undertakings, appointed by the notification of the Government of India in the former Ministry of Industry
and Civil Supplies, (Department of Industrial Development) Number S.O. 163 (E)/RLIU/10(2)76, dated the 3rd
March, 1976," or the Development Commissioner concerned, as the case may be." |
4. | Notification No. 53/97 Customs
dated the 3rd June 1997 |
(a)In the said notification, in the opening Customs dated the 3rd June paragraph the words, letters brackets and
figures "by hundred per cent Export Oriented Units approved by Board of Approvals for hundred per cent Export
Oriented Units appointed by the notification of the Government of India in the Ministry of Industry Department of
Industrial Policy and Promotion this purpose", the following words shall be substituted,-
"By hundred per cent Export Oriented Units approved by the Board of Approval for hundred per cent Export
Oriented Units appointed by the notification of the Government of India in the Ministry of Industry, Department of
Industrial Policy and Promotion or the Development commissioner concerned as the case may be, for this
purpose".
(b) in the opening paragraph, for condition number (8), the following condition shall be substituted, namely:-
"(8) The Assistant Commissioner of Customs may permit:- (i) the goods imported into India or goods partially
processed or manufactured or packaged therefrom to be taken outside the hundred per cent Export Oriented Unit
concerned temporarily without payment of duty for the purposes of test, repairs, refining, processing, display, job
work or any other operation necessary for manufacture of final product and return to the same unit subject to
such conditions and limitations as may be specified by him in this behalf.
(ii) to remove moulds, jigs, tools, fixtures, tackles, instruments, hangers and patterns and drawings to the
premises of sub-contractors subject to the condition that these goods shall be brought back to the bonded
premises of Export Oriented Units on completion of the hob work, within a stipulated period";
(c) after paragraph 3 and the Explanation, the following paragraph shall be inserted, namely;-
"(3A) The Assistant Commissioner of Customs may permit to use computer system for training purpose (including
commercial training) subject to the condition that no computer terminal shall be installed outside the bonded
premises for the purpose". |
5. | Notification No. 133/94Customs,
dated the 22nd June, 1994 |
In the said notification,- (a) in condition (6) after clause (iii), the following clause shall be inserted,
namely:- "(iv) permit to remove moulds, jigs, tools, fixtures, tackles, instruments, hangers and patterns and
drawings to the premises of sub-contractors subject to the condition that these goods shall be brought back to
the bonded premises of Export Oriented Unit in the Export Processing Zone on completion of the job work, within
a stipulated period";
(b) in condition (7) for clause (i), the following clause shall be substituted, namely:-
"(i) the said goods used for imparting training to workers including commercial training";
(c) in Annexure-I for serial number 14 and the entries relating thereto, the following serial number and
entries shall be substituted, namely:-
Sl.No. | Description of goods |
14 | Goods imported for repairs, reconditioning, testing calibration, quality
improvement,
upgradation of technology and re-engineering activities and export thereof within three years of the date of
importation." |
|
6. | Notification No. 95/93 Customs
dated the 3rd March, 1993 |
In the said notification, (a) in opening paragraph, after condition (11), the following condition shall be inserted,
namely:-
"(11 A) The Assistant Commissioner of Customs may permit to remove moulds, jigs, tools, fixtures, tackles,
instruments, hangers and patterns and drawings to the premises of sub-contractors subject to the condition that
these goods shall be brought back to the bonded premises of Export Oriented Unit in the Electronics Hardware
Technology Park complex on completion of the job work, within a stipulated period.";
(b) in the Table, for serial number 15 and the entries relating thereto, the following serial number and entries
shall be substituted, namely:-
Sl.No. | Description of goods |
15 | Goods imported for repairs, reconditioning, testing calibration, quality
improvement, upgradation of technology and re-engineering activities and export thereof within
three years of the date of importation." |
|
7. | Notification No. 96/93Customs dated
the 2nd March, 1993 |
(a) In the said notification, after condition (11), the following condition shall be inserted, namely:-
"(11 A) The Assistant Commissioner of Customs may permit to remove moulds, jigs, tools, fixtures, tackles,
instruments, hangers and patterns and drawings to the premises of sub-contractors subject to the condition that
these goods shall be brought back to the bonded premises of Export Oriented Unit in the Electronics Hardware
Technology Park complex on completion of the job work, within a stipulated period.";
(b) in the Table, for serial number 15 and the entries relating thereto, the following serial number and entries
shall be substituted, namely:-
Sl.No. | Description of goods |
15 | Goods imported for repairs, reconditioning, testing calibration, quality
improvement, upgradation of technology and re-engineering activities and export thereof within
three years of the date of importation." |
|
8. | Notification No. 138/91Customs
dated the 2nd October, 1991 |
In the said notification, (a) in opening paragraph, after condition (14), the following condition shall be inserted,
namely:- "(15) The Assistant Commissioner of Customs may permit use of computer system for training
purpose (including commercial training) subject to the condition that the unit had achieved prescribed Net foreign
exchange earning as percentage of exports and that no computer terminal shall be installed outside the bonded
premises for the purpose." |
9. | Notification No. 140/91 Customs
dated the 2nd October, 1991 |
In the said notification, (a) in opening paragraph, after condition (13), the following condition shall be inserted,
namely:- "(14) The Assistant Commissioner of Customs may permit use of computer system for training
purpose (including commercial training) subject to the condition that the unit had achieved prescribed Net foreign
exchange earning as percentage of exports and that no computer terminal shall be installed outside the bonded
premises for the purpose." |