POLICY CIR NO. 20/2005-09, DT. 17/08/2005

Import of Food items and alcoholic beverages by Golf Course Resorts under Served From India Scheme

Attention is invited to Para 3.6.4.5 of Foreign Trade Policy 2004-09 updated as on 31.3.2005 which permits hotels and stand-alone restaurants to use duty credit entitlement issued under Served From India Scheme for import of food items and alcoholic beverages. Representations have been received seeking clarification as to whether Golf Course Resorts are eligible for such imports.

2. It is clarified that Golf Course Resorts having residencies with catering facilities are eligible to utilize Duty Credit Entitlement Scrip issued under Served From India Scheme to import food items and alcoholic beverages. However, such imports would be subject to excise and tourism laws, as applicable.

3. This issues with the approval of the Director General of Foreign Trade.

( M.K. Parimoo)
Dy. Director General of Foreign Trade

(F.No : 01/94/180/Policy Circular/AM06/ PC-I)

(Please refer P. CIR. NO. 23/2005-09, DT. 24/08/2005 - Clarification - Golf Course Resorts)

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