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 hereto
annexed shall be amended as the case may be, in the manner specified in the
corresponding
entry in column (3) of the said table.
| S.No. | Notification No. and date
| Amendment |
|---|
| (1) | (2) | (3) |
|---|
| 1. | 138/91-Customs,dated the 22nd October,
1991. |
In the said notification,-
(a) in the opening paragraph, for the words "when imported into India for the
purpose of development", the words "when imported into India or procured from a
Public Warehouse or a Private Warehouse appointed or licensed, as the case may
be, under section 57 or section 58 of the said Customs Act, for the purpose of
development" shall be substituted,
(b) In condition (7), for the portion beginning with the words "duty leviable on the
goods as are not "and ending with the words" development of software for export"
the following shall be substituted, namely:-
"duty leviable on the goods and interest at the rate of 20% per annum on the said
duty from the date of
important or procurement of the said goods till the date of payment of such duty,
if-
(i) in the case of capital goods, such goods are not proved to the satisfaction of
the Assistant Commissioner of Customs to have been installed or otherwise used
within the bonded premises or re-exported within a period of one year from the
date of importation or procurement thereof or within such extended period not
exceeding five years as the Assistant Commissioner of Customs may, on being
satisfied that there is sufficient cause for not using them as above within the said
period, allow;
(ii) in the case of goods other than capital goods, such goods are not proved to the
satisfaction of the Assistant Commissioner to Customs to have been used in
connection with the production or packing of goods for export out of India or
re-exported or cleared for home consumption within a period of one year from the
date of importation or procurement thereof or within such extended period as the
Assistant Commissioner of Customs may, on being satisfied that there is sufficient
cause for not using them as above; allow;
(iii) in the case of
(a) goods produced or packaged, such goods have not been exported out of India,
and-
(b) unused goods (including containers suitable for repeated use) as have not been
exported or cleared for home consumption, within a period of one year from the
date of importation or procurement of such goods or within such extended period as
the Assistant Commissioner of Customs may, on being satisfied that there is
sufficient cause for not exporting such goods within the said period, allow;
(iv) in the case of raw materials components,spares and consumables (other than
capital goods) imported or procured duty free, the unit fails to achieve Net Foreign
Exchange Earning as a percentage of Exports (NFEP) and Export performance (EP)
as specified in Appendix-1 of the said Export and Import Policy, with one year of
importation or procurement of such goods or within such extended period, not
exceeding one year, as the Assistant Commissioner of Customs may, on being
satisfied that there is sufficient cause, allow:
Provided that the Commissioner of Customs may extend the period for achievement
of Net Foreign Exchange as a Percentage of Exports (NFEP) or Export Performance
(EP) for further period not exceeding five years from the date of importation or
procurement;". |
| 2. | 140/91-
Customsdated the 22nd October 1991 |
In the said notification,-
(a) in the opening paragraph, for the words "when imported into India for the
purpose of Development", the words "when imported into India or procured from a
Public Warehouse or a Private Warehouse appointed or licensed, as the case may
be, under section 57 or section 58 of the said Customs Act, for the purpose of
development" shall be substituted,
(b) in condition (7), for the portion beginning with the words "development of
software for export"
the following shall be substituted, namely:-
"duty leviable on the goods and interest at the rate of 20% per annum on the said
duty from the date of
importation or procurement of the said goods till the date of payment of such
duty, if-
(i) in the case of capital goods, such goods are not proved to the satisfaction of
the Assistant Commissioner of Customs to have been installed or otherwise used
within the bonded premises or re-exported within the
period of one year from the date of importation or procurement thereof or within
such extended period not exceeding five years as the Assistant Commissioner of
Customs may, on being satisfied that there is sufficient
cause for not using them as above within the said period, allow;
(ii) in the case of goods other than capital goods, such goods are not proved to the
satisfaction of the Assistant Commissioner of customs to have been used in
connection with the production or packaging of goods for
export out of India or re-exported or cleared for home consumption within a period
of one year from the date of importation or procurement thereof or within such
extended period as the Assistant Commissioner of Customs may, on being satisfied
that there is sufficient cause for not using them as above; allow;
(iii) in the case of
(a)goods produced or packaged, such goods have not been exported out of India,
and-
(b) unused goods (including containers, suitable for repeated use) as have not been
exported or cleared for home
consumption, within a period of one year from the date of importation or
procurement of such goods or within
such extended period as the Assistant Commissioner of Customs may, on being
satisfied that there is sufficient cause for not exporting such goods within the
said period, allow:
(iii) in the case of raw materials, components, spares and consumables (other than
capital goods) imported or procured duty free, the unit fails to achive Net Foreign
Exchange Earning as a Percentage of Exports (NFEP) and Export Performance (EP)
as specified in Appendix-1 of said Export and Import Policy, within one year of
importation or procurement of such goods or within such extended period, not
exceeding one year, as the Assistant Commissioner of Customs may, on being
satisfied that there is sufficient cause, allow;
Provided that the Commissioner of Customs may extend the period for achievement
of Net Foreign Exchange
as a Percentage of Exports (NFEP) or Export Performance (EP) for further period
not exceeding
five years from the date of importation or procurement;". |
| 3. | 95/93-
Customs,dated the 2nd March, 1993. |
In the said notification,-
(a) in the opening paragraph, for the words "when imported into India for the
purposes of Manufacture and development", "when imported into India or procured
from a public Warehouse or a Private Warehouse appointed or licensed, as the case
may be, under section 57 or section 58 of the said Customs Act, for the purposes
of manufacture and development "shall be substituted;
(b) in condition (8), for the portion beginning with the words "duly leviable on the
goods as are not proved "and ending with the words "development of electronics
hardware or software for export;", the following shall be substituted,
namely:-
"duty leviable on the goods and interest at the rate of 20% per annum on the said
duty from the date of
duty free importation or procurement of the said goods till the date of payment of
such duty, if-
(i) in the case of capital goods, such goods are not proved to the satisfaction of
the Assistant Commissioner of customs to have been installed or otherwise used
within the bonded premises or re-exported within a
period of one year from the date of importation or procurement thereof or within
such extended period not exceeding five years as the Assistant Commissioner of
Customs may, on being satisfied that there is sufficient
cause for not using them as above within the said period, allow;
(ii) in the case of goods other than capital goods, such goods are not proved to
the satisfaction of the Assistant Commissioner of Customs to have been used in
connection with the production or packaging of goods for the export out of India
or re-exported within a period of one year from the date of importation or
procurement thereof or within such extended period as the Assistant
Commissioner of Customs may, on being
satisfied that there is sufficient cause for not using them as above within the said
period, allow;
(iii) in the case of-
(a) Goods produced or packaged, such goods have not been exported out of
India, and
(b) unused goods (including container suitable for repeated use) as have not
been exported, within a period of one year from the date of importation or
procurement of such goods or within such extended period as
the Assistant Commissioner of Customs may, on being satisfied that there is
sufficient cause for not exporting such goods within the said period,
allow;
(iv) in the case raw materials, components, spares and consumables (other than
capital goods) imported or procured duty free, the unit fails to achieve Net
Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export
Performance (EP) as specified in Appendix-1 of the Export and Import Policy,
within one year of importation or procurement of such goods or within such
extended period, not exceeding one year, as the Assistant Commissioner of
Customs may, on being satisfied that there is sufficient cause, allow:
Provided that the Commissioner of Customs may extended the period for
achievement of Net Foreign Exchange as a Percentage of Exports (NFEP) or Export
Performance (EP) for further period not exceeding five years from the date of
importation or procurement;";
(c) for condition (11), the following condition shall be substituted,
namely:-
"(11) The Assistant Commissioner of Customs may, subject to such conditions and
limitations as may be
stipulated in the Export and Import Policy and those as may be specified by him in
this behalf permit the
goods imported or procured by the unit or goods partially processed or
manufactured or packaged
therefrom to be taken outside the unit without payment of duty for the purposes
of test, repairs, refining,
processing, display, jobwork or any other process necessary for manufacture of
final products and to be
returned to the said unit thereafter or remove the same without payment of duty
under bond for export
from the jobworker"s premises:
Provided that the waste or scrap or remnants generated during such processed at
the jobworker"s premises is
either returned to the unit or is cleared on payment of duty as if the said waste or
scrap or remnants have been
cleared by the said unit;"
(d) in condition (15), after the proviso, the following clause shall be inserted,
namely:-
"(c) goods which on importation or procurement are used for the manufacture or
development of Electronics Hardware or Software, within the unit and such
hardware or software even if not exported out of India, are allowed to be cleared
to the warehouses appointed or registered under notification of the Government of
India in the Ministry of Finance number 26/98-Central Excise (NT), dated the 15th
July, 1998, or cleared to the
license holders referred to in clause (e) of paragraph 9.10 of the Export and
Import Policy, without payment of duty;"
(e) in the Table-
(i) against serial numbers 12 and 12A, in column (2), the words "and the spares,
fuel, lubricants and other consumables for such plants and sets" shall be
omitted;
(ii) after serial number 12A and the entries relating thereto, the following shall be
inserted, namely:-
| (1) | (2) |
| "12B | Spares, fuel, lubricants and consumables for
the goods at serial number 12 and 12A above as approved by the Assistant
Commissioner of Customs or Central Excise". |
|
| 4. | 96/93-Customs,dated 2nd March,
1993. |
In the said notification,-
(a) in the opening paragraph, for the words "when imported into India for the
purposes of manufacture and development", the words "when imported into India
or procured from a public Warehouse or a Private Warehouse appointed or
Licensed, as the case may be, under section 57 or section 58 of the said Customs
Act, for the purposes of manufacture and development" shall be
substituted;
(b) in condition (8), for the portion beginning with the words "duty leviable on the
goods as are not proved" and ending with the words "development of electronics
hardware or software for export;", the following shall be substituted
namely:-
"duty leviable on the goods and interest at the rate of 20% per annum on the said
duty from the date of
duty free importation or procurement of the said goods till the date of payment of
such duty, if-
(i) in the case of capital goods, such goods are not proved to the satisfaction of
the Assistant Commissioner of Customs to have been installed or otherwise used
within the bonded premises or re-exported within a period of one year from the
date of importation or procurement thereof or within such extended period not
exceeding five years as the Assistant Commissioner of Customs may, on being
satisfied that there is sufficient cause for not using them as above within the
said period, allow;
(ii) in the case of goods other than capital goods, such goods are not proved to
the satisfaction of the Assistant Commissioner of Customs to have been used in
connection with the production or packaging of goods for export out of India or
re-exported within a period of one year from the date of importation or
procurement thereof or within such extended period as the Assistant
commissioner of Customs may, on being satisfied that there is sufficient cause for
not using them as above within the said period, allow;
(iii) in the case of-
(a) goods produced or packaged, such goods have not been exported out of
India, and
(b) unused goods (including container suitable for repeated use) as have not
been exported,
within a period of one year from the importation or procurement of such goods or
within such extended period as the Assistant Commissioner of Customs may, on
being satisfied that there is sufficient cause for not exporting such goods within
the said period, allow;
(iv) in the case of raw materials, components, spares and consumables (other
than capital goods) imported or procured duty free, the unit fails to achieve Net
Foreign Exchange Earning as a Percentage of Exports (NFEP) and Export
Performance (EP) as specified in Appendix-1 of the Export and Import Policy,
within one year of importation or procurement of such goods or within such
extended period, not exceeding one year, as the Assistant Commissioner of
Customs may, on being satisfied that there is sufficient cause, allow:
Provided that the Commissioner of Customs may extended the period for
achievement of Net Foreign Exchange as a Percentage of Export (NFEP) or Export
Performance (EP) for further period not exceeding five years from the date of
importation or procurement;"
(c) for condition (11), the following condition shall be substituted,
namely:-
"(11) The Assistant Commissioner of Customs may, subject to such conditions
and limitations as may be stipulated in the Export and Import Policy and those as
may be specified by him in this behalf permit the
goods imported or procured by the unit or goods partially processed or
manufactured or packaged therefrom to be taken outside the unit without
payment of duty for the purposes of test, repairs, refining, processing,
display, jobwork or any other process necessary for manufacture of final
products and to be returned to the said unit thereafter or remove the same
without payment of duty under bond for export from the jobworker"s
premises:
Provided that the waste or scrap or remnants generated during such processes at
the jobworker"s premises is either returned to the units or is cleared on payment
of duty as if the said waste or scrap or remnants have
been cleared by the said unit;";
(d) in condition (15), after the proviso, the following clause shall be inserted,
namely:-
"(c) goods which on importation or procurement are used for the manufacture or
development of Electronics Hardware or Software, within the unit and such
hardware or software even if not exported out of India, are allowed to be cleared
to the warehouses appointed or registered under notification of the Government
of India in the Ministry of Finance number 26/98-Central Excise (NT), dated the
15th July, 1998, or cleared to the license holders referred to in clause (e) of
paragraph 9.10 of the Export and Import Policy, without payment of
duty;"
(e) in the Table-
(i) against serial numbers 12 and 12A, in column (2), the words "and the spares,
fuel, lubricants and other consumables for such plants and sets" shall be
omitted;
(ii) after serial number 12A and the entries relating thereto, the following shall
be inserted, namely:-
| (1) | (2) |
| "12B | Spares, fuel, lubricants and consumables for
the goods at serial number 12 and 12A above as approved by the Assistant
Commissioner of Customs or Central Excise". |
|
| 5. | 126/94-Customsdated the 3rd June 1994
|
In the said notification,-
(a) in the opening paragraph for the words "when imported into India, for the
production or manufacture of articles", the words "when imported into India, or
procured form a Public Warehouse or a Private Warehouse appointed or licensed,
as the case may be, under section 57 or section 58 of the said Customs Act, for
the
production or manufacture of articles", shall be substituted;
(b) for condition (3) the following shall be substituted, namely:-
"The importer at the time of import or procurement of said goods executes a bond
in such form and for
such sum as may be prescribed by the Assistant Commissioner of Customs binding
himself :-
(a) to produce a certificate form the Assistant Commissioner of Central Excise,
having jurisdiction over his unit, certifying receipt of the said goods in the unit as
having been entered in the records prescribed for this purpose.
(b) to fulfill the Export Obligation and comply with the conditions stipulated in this
notification and Export and Import Policy, and to pay on demand an amount equal
to the duty leviable on the goods and interest at the rate of 20% per annum on
the said duty from the date of duty free importation or procurement of the said
goods till the payment of such duty, if-
(i) in the case of capital goods, such goods are not proved to the satisfaction of
the Assistant Commissioner of Customs to have been installed or otherwise used
within the unit or re-exported within a period of one year form the date of
importation or procurement thereof or within such extended period not exceeding
five years as the Assistant Commissioner of Customs may, on being satisfied that
there is sufficient cause for not using them as above within the said period,
allow;
(ii) in the case of goods other than capital, goods, such goods are not proved to
the satisfaction of the Assistant Commissioner of Customs to have been used in
connection with the production or packaging of goods for export out of India or
re-exported within a period of one year form the date of importation or
procurement thereof or within such extended period as the Assistant
Commissioner for not using them as above
within the said period, allow;
(iii) in the case of-
(a) goods as produced or packaged such goods have not been exported out of
India,and
(b) unused goods (including containers suitable for repeated use) as have not
been exported, within a period of one year form the date of importation or
procurement of such goods or within such extended period as
the Assistant Commissioner of Customs may on being satisfied that there is
sufficient cause for not exporting such goods within the said period,
allow;
(iv) in the case of raw materials, components, spares and consumables (other
than capital goods) imported or procured duty free, the unit fails to achieve Net
Foreign Exchange Earning as a Percentage of Exports (NFEP) and
Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy,
within one year of importation or procurement of such goods or within such
extended period, not exceeding one year, as the Assistant Commissioner of
Customs may, on being satisfied that there is sufficient cause, allow:
Provided that the Commissioner of Customs may extended the period for
achievement of Net Foreign Exchange as a Percentage of Export (NFEP) or Export
Performance (EP) for further period not exceeding five years from the date of
importation or procurement;";
(c) In Annexure II, after item 7, the following item shall be inserted,
namely:-
"8. Processed vegetables and fruits, meat and edible meat offal falling under
various chapters of the Customs Tariff." |
| 6. | 133/94-Customsdated the 22nd June 1994
|
In the said notification,-
(a) in the opening paragraph, (i) for the words "when imported into India or
procured form a Public Warehouse or a Private Warehouse appointed or licensed,
as the case may be, under section 57 or section 58 of the said Customs Act-"
(ii) in clause (b), for the words "for export out of India, or, "the words "for export
out of India, or for export of services out of India, or" shall be
substituted,
(b) in condition (3) after clause (ii), the following clause shall be inserted,
namely:-
"(iii) to fulfill the export obligation and comply with the conditions stipulated in this
notification and Export and Import Policy, and to pay on demand an amount equal
to the duty as leviable on the goods and interest at the rate of 20% per annum on
the said duty from the date of duty free importation or procurement of the said
goods till the payment of such duty, if-
(i) in the case of capital goods, such goods are not proved to the satisfaction of
the Assistant Commissioner of Customs to have been installed or otherwise used
within the zone or re-exported within a period of one year form the date of
importation or procurement thereof or within such extended period not exceeding
five years as the Assistant Commissioner of Customs may, on being satisfied that
there is sufficient cause for not using them as above within the said period,
allow;
(ii) in the case of goods other than capital goods, such goods are not proved to
the satisfaction of the Assistant Commissioner of Customs to have been used in
connection with the production or packaging of goods for export out of India or
re-exported within a period of one year form the date of importation or
procurement thereof or within such extended period as the Assistant
Commissioner of the Customs may, on being satisfied that there is sufficient
cause for not using them as above within the said period, allow;
(iii) in the case of-
(a) goods as produced or packaged such goods have not been exported out of
India, and
(b) unused goods (including empty cones, bobbins or containers, if any suitable
for repeated use) as have not been exported, within a period of one year form
the date of importation or procurement of such goods or
within such extended period as the Assistant Commissioner of Customs may, on
being satisfied that there is sufficient cause for not exporting such goods within
the said period, allow;
(iv) in the case of raw materials, components, spares and consumables (other
than capital goods) imported or procured duty free, the unit fails to achieve Net
Foreign Exchange Earning as a Percentage of Exports (NFEP) and
Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy,
within one year of importation or procurement of such goods or within such
extended period, not exceeding one year, as the Assistant
Commissioner of Customs may, on being satisfied that there is sufficient cause,
allow :
Provided that the Commissioner of Customs may extended the period for
achievement of Net Foreign Exchange as a Percentage of Export (NFEP) or Export
Performance (EP) for further period not exceeding five years from the date of
importation or procurement;";
(C) in condition (6), after clause (iii), the following clause shall be inserted;
namely:-
"(iiia) permit the said goods or partially processed or packaged in the unit to be
takenoutside the zone without payment of duty for the purpose of test, repairs,
refining, processing display, jobwork or any other process necessary for
manufacture of final products and to be returned to the unit thereafter or remove
the same without payment of duty under bond for export form jobworker"s
premises:
Provided that the waste or scrap or remnants generated during such processes at
the jobworker"s premises in either returned to the unit or is cleared on payment of
duty as if the said waste or scarp or remnants have been cleared by the said
unit;"
(d) in the paragraph 3, for the words "customs duty leviable on such articles as if
imported as such;", the words "customs duty leviable on such as if imported as
such or where such articles are cleared to the warehouse appointed or registered
under notification of Government of India in the ministry of Finance number 26/98
Central Excise(NT), dated the 15th July, 1998 or cleared to the licence holders
referred to in clause (e) of paragraph 9.10
of the Export and Import Policy, without payment of duty:", shall be
substituted;
(e) in Annexure l,
(i) against serial number 3 and 3A, in the column "Description of Goods", the
words "and the spares, fuel, lubricants and other consumables for such plants and
sets" shall be omitted;
(ii) after serial number 3A and entries relating thereto, the following shall be
inserted, namely:-
"3AA. Spares, fuel, lubricants and consumables for the goods at serial number 3
and 3A above as approved by
the Assistant Commissioner of Customs or Central Excise."
(iii) for the serial number 3B and entries relating thereto, the following shall be
substituted, namely:-
"3B. Furnace oil required for the boilers used in the textile units as approved by
the Assistant Commissioner of
Customs or Central Excise". |
| 7. | 196/94-customsdated the 8th December,
1994 |
In the said notification:-
(a) in the opening paragraph for the words "when imported into India, for use in an
aqua- Culture farm" the words "when imported into India, or procured form a Public
Warehouse or A Private Warehouse appointed or licensed, as
the case may be, under section 57 or section 58 of the said Customs Act, for use
in an aqua-culture farm" shall be substituted,
(b) for condition (2) the following shall be substituted namely:-
"(2) the importer at the time of import or procuement of the said goods, executes
a bond in such a form and for such a sum as may be prescribed by the Assistant
Commissioner of Customs binding himself -
(a) to produca a Certificate from the Assistant Commissioner of Central Excise
having jurisdiction over his unit centifying recept of the said goods in the unit and
goods having been entered in the record prescribed for this purpose;
(b) to fulfill the export obligations and comply with the conditions stipulated in this
notification and in the Export and import policy, 1 April 1997 –31 March 2002,
published by the Government of India under the Ministry of Commmerce Notification
number 1/1997-2002 dated 31 march 1997, a samended from time to time
hereinafter referred to as the Export and import policy) and to pay on damand an
amount equal to the duty leviable on the goods and interest at the rate of 20%
per annum on the said duty from the date of importation or procurement of the
said goods till the date of payment of such duty, if-
(i) in the case of capital goods, such goods are not proved to the satisfaction of
the Assistant Commissioner of Customs to have been installed or otherwise used
within the unit or re-exported within a period of one year from the date of
importation or procurement thereof or within such extended period not exceeding
five years as the Assistant Commissioner of Customs may, on being satisfied that
there is sufficient cause for not using them as
above within the said period, allow;
(ii) in the case of goods other than capital goods, such goods are not proved to
the satisfaction of the Assistant Commissioner of Customs to have been used in
connection with the production or packaging of goods for export out of India or
reexported or cleared for home consumption within a period of one year from the
date of importation of procurement threof or within such extended period as the
Assistant Commissioner of Customs may, on being satisfied that there is sufficient
cause for not using them as above, allow;
(iii) in the case of
(a) goods produced or packaged, such goods have not been exportedout of India,
and-
(b) unused goods (including containers, suitable for repeated use) as have not
been exported or cleared for home consumption, within a period of one year form
the date of importation or procurement of such goods or within such extended
period as the Asssistant Commissioner of Customs may, on being satisfied that
there is suffcient cause for not exporting such goods within the said period,
allow;
(iv) in the case of raw materials, components, spares and consumables (other
than capital goods) imported or
procured duty free, the unit fails to achieve Net Foregin Exchange Earning as a
Percentage of Exports (NFEP) and
Export performance (EP) as specified in appendix-1 of the Export and Import
Policy, within one year of importation
or procurement of such goods or within such extended period not exceeding one
year as the Assistant Commissioner of Customs may, on being satisfied that there
is sufficient cause, allow:
Provoided that the Commissioner of Cusuoms may extend the period for
achievement of Net Foregin Exchange as a Percentage of Exports (NFEP) or Export
Performance (EP) for further period not exceeding five years from the date of
importation or procurement;"
(c) in condition(5), the figures, words brackets and letters "1 April 1997 –31 March
2002, published by the Government of India uner the Ministry of Commerce
Notification No.1/1997-2002 dated 31st March, 1997 (hereinafter referred to as the
export and Import policy) shall be omitted. |
| 8. | 53/97-Customs,Dated the 3rd June, 1997
|
In the said notification.
(a) in the opening paragraph, for the words "when imported into India, for the
purpose of manufacture of articles for export out of India", the words "when
imported into India or procured from a Public Warehouse or a Private Warehouse
appointed or licenced, as the case may be, under section 57 or section 5B of the
said Customs Act, for the purpose of manufacture of articles for export out of
india", shall be substituted;
(b) in condition (6), for the portion beginning with the words "duty leviable on the
goods" and ending
with the words "services out of India", the following shall be substituted namley
:-
"duty leviable on the goods and interest at the rate of 20% per annum on the said
duty from the date of
duty free importation or procurement of the said goods till the date of payment of
such duty, if-
(i) in the case of capital goods, such goods are not proved to the satisfaction of
the Assistant Commissioner of Customs to have been found installed or otherwise
used within the bonded premise or re- exported within a period of one year form the
date of importation or procurement thereof or within such extended period not
exceeding five years as the Assistant Commissioner of Customs may, on being
satisfied that there is sufficient cause for not
using them as above within the said period, allow;
(ii) in the case of goods other than capital goods, such goods are not proved to
the satisfaction of the
Assistant Commissioner of Customs to have been used in connection with the
production or packaging of
goods for export out of India or re-exported or cleared for home consumptiom
within a period of one year from the date of importation or procurement thereof or
within such extended period as the Assistant Commissioner of Customs may, on
being satisfied that there is sufficient cause for not using them as above;
allow;
(ii) in case of-
(a) goods produced or packaged, such goods have not been exported out of
India, and-
(b) unused goods (including empty cones, bobbins or containers, if any suitable
for repeated use) as have not been exported or cleared for home
consumption,
Within a period of one year from the date of importation or procurement of such
goods or within such extended period as the Assistant Commissioner of Customs
may, on being satisfied that there is sufficient cause for not exporting such goods
within the said period, allow;
(iv) in the case of raw materials, components, spares and consumables (other
than capital goods) imported or
procured duty free, the unit fails to achieve Net Foreign Exchange Earning as a
Percentage of Exports
(NFEP) and Export Performance (EP) as specified in Appendix-1 of the said Export
and Import Policy,
within one year of importation or procurement or such goods or within such
extended period, not
exceeding one year, as the Assistant Commissioner of Customs may, on being
satisfied that there is
suffcient cause, allow :
Provided that the Commissioner of Customs may extend the period for
achievement of Net Foreign Exchange as a
percentage of Exports (NFEP) or Export Performance (EP) for further period not
exceeding five years from the date of importation or procurement."
(c) in condition(7) the following shall be added at the end, namely:-
"or where such articles are cleared to the warehouses appointed or registered
under the notification of the
Government of India in the Ministry of Finance, Department of Revenue number
26/98-Central Excise (NT), dated the 15th July, 1998 or cleared to the licence
holders referred to inclause (e) of paragraph 9.10 of the said Export and Import
policy, without payment of duty.";
(d) in condition (8), in clause (i) for the wards "subject to such conditions and
limitations as may be specified by him in this behalf" the following shall be
substituted, namely :-
"or to be removed without payment of duty bond for export form the jobworker"s
premises subject to such conditions and limitations as may be specified by him in
this behalf
Provided that the scrap, waste remnants generated during such process at the
jobworker"s premises is either
returned to the unit or is cleared on payment of duty as if the said scrap, waste
or remnants have been cleared by the same unit;"
(e) in the Table,
(i) against sarial numbers 11 and 11A, in column (2), the words "and the spares
for such plants and sets"
shall be omitted;
(ii) for serial number 11B and the entries relaing thereto, the following shall be
substituted, namely :-
| (1) | (2) |
| "11B | Spares, fuel Lubricants and consumables for
goods specified at 11 and 11A above as approved by the Assistant Commissioner
of Customs on the recommendation of the Development
Commissioner" |
(iii) against serial number 12, in column (2), for the words "Commissioner of
Customs" the the words "Assistant Commissioner of Customs or Central Excise"
shall be substituted. |