2 _

THE GAZETTE OF INDIA: EXTRAORDINARY

[PART II—SEC. 3(01

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATIONS

New Delhi, the 22nd April, 2002

NO. 45/2002-CUSTOMS

G.S.R. 298 (E).—In exercise of the powers conferred by sub-section (I) 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

goods imported into India from :—

(1)

the whole of the duty of Customs leviable thereon which is specified in the First Schedule to the Customs

TarrifActl975(51ofl975):

(2)

the whole of the additional duty leviable under section 3 of the said Customs Tarrif Act where specifically

claimed by the importer; and

the whole of the Special Additional Duty of Customs leviableunder section 3 A of the said Customs Tarrif

Act;

subject to the following conditions, namely —

(i)

that the importer has been issued a Duty Entitlement Pass Book by the Licensing Authority in terms

of paragraph 4.3 of the Export and Import Policy.

(u)

the importer has been permitted credit entries in the said Duty Entitlement Pass Book by the Licensing

Authority at the rates notified by the Government of India in the Ministry of Commerce for the products

exported.

(in)

the said Duty Entitlement Pass Book is produced before the proper officer of Customs for debit of the

duties leviable on the goods but for exemption contained, herein,

Provided that exemption from duly shall not be admissible- if there is insufficient credit in the said

Duty Entitlement Pass Book for debting the duty leviable on the goods but for this exemption

(iv)

the said Duty Entitlement Pass Book shall be valid for twelve months from the date of issue or such

extended period as may be granted by the Licensing Authority for import and export only, at the port of

registration which shall be one of the sea ports at Mumbai, Kolkata, Cochin, Kandla, Mangalore, Marmagoa,

Chcnnai, Nhava Sheva, Paradeep. Tuticorm. Visakhapatnam. Kakinada, Magdalla, Sikka. Pipavav. Dahci,

Mundra. Nagapattinam and Okha or any of the airports at Ahmedabad, Bangalore. Mumbai, Kolkata,

Coimbatore, Delhi, Jaipur, Varanasi, Snnagar, Tnvandrum. Hyderabad, Chennai. Bhubaneswar, Nagpur

and Cochin or any of the Island Container Depots at Bangalore, Coimbatore, Delhi, Gauhati, Kanpur,

Pimpn (Pune). Pitampur (Indore), Moradabad, Ludhiana, Hyderabad, Nagpur, Agra, Fandabad, Jaipur,

Guntur, Varanasi, Jodhpur, Salem, Tnpur, Singanalur. Wakluj, Surat, Malanpur, Nasik, Rudrapur (Nainital),

Kota, Udaipur, Daulatabad (Wanjarwadi nd Mahwada), Dighi (Pune), Vadodra, Ahmedabad, Bhiwadi,

Madurai, Jallandliar, Mcenit, Bhilwara, Pondichcrry and Garhi Harsam or through the Land Customs

Station at Ranaghat and Smghabad

Provided that where the expiry of the Duty Entitlement Pass Book falls before the last day of the

month, such Duty Entitlement Pass Book shall be deemed to be valid till the last day of the said month

Provided further that the Commissioner of Customs may, by special order and sub|ect lo such

conditions as may be specified by him, permit imports and exports from any other sea port, airport, inland

container depot or through a land customs station

(v)

where the importer does not claim exemption from the additional duty of customs leviable under section

1 of the Customs Tariff Act, 1975 (51 of 1975), he shall be deemed not to have availed the exemption from

the duty specified in the Hrst Schedule to the said Customs Tariff Act for the purpose of calculation of

the said additional duty of customs

(vi)

where benefit of exemption from duty is claimed bv a person, who is not a Duty Entitlement Pass Book

holder, such benefit shall be permissible only against specific amount of credit transferred by a Duty

Entitlemenrt Pass Book holder to such person

Explanation —For the purpose of this notification,—

(i)

"Export and Import Policy" means the Export and Import Policy April, 2002—March, 2007 published vide

notification of the Government of India in the Ministry of Commerce No 1/2002—2007 dated the 31 st

March, 2002, and

(u)

"Licensing Authority" means the Director General of Foregin Trade appointed under section 6 of the

Foregin Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to

grant a license under the said Act

[F No 605/201/2001 -DBK]

ALOKJHA, Under Secy

materials when imported into India, from the whole of the duly of customs leviable thereon, under the First Schedule to the

Customs Tariff Act. 1975 (51 of 1975). and from the whole of the Special Additional Duty leviable thereon under section

3 A. of the said Customs Tariff Act. subject to the following conditions, namely :—

(i) that the importer has been granted duty free replenishment certificate licence by the Licensing Authority for

import of the said materials in terms of paragraph 4.2 of the Export and Import Policy (hereinafter referred to as

the said licence) and the said licence is produced at the time of clearance for debit by the proper officer of the

customs:

(ii) the said licence contains the endorsements specifying, inter alita,

(a) the Standard Input Output Norm (SION) number, description and value of the resultant product

exported on the reverse.

(b) the shipping bill numbcr(s) and date(s) and FOB value in Indian Rupees of the resultant product, on

the reverse, and

Provided that in respect of resultant products specified in the Sonsitive List contained in paragraph

4.31 of the Hand Book of Procedure (Vol. 1) of the Export and Import Policy, the materials permitted in

the said licence shall be of the same quality, technical characteristics and specifications as the

materials used in the said resultant product:

Provided further that in respect of said resultant products the exporter shall give declaration which

regard to technical characteristics, quality and specification of materials used in the shipping bill;

(ill) that the said licence and/or materials shall be freely transferable;

(iv) that the imports and exports arc undertaken through sea ports at Mumbai, Kolkata, Cochin, Magdalla, Kakinada,

Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam,

Dahej, Nagapattinam, Mundhra and Okha or through any of the airports at Ahmedabad, Bangalore.

Bhubaneswar, Mumbai, Kolkata. Coimbatorc, Delhi. Hyderabad, Jaipur, Madras, Srmagar, Trivandnun, Varanasi.

Nagpur and Cochin or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi,

Faridabad, Gauhati. Guntur, Hyderabad. Jaipur, Jallandhar. Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri

(Pune), Pitampur (Indore). Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Diglii (Punc), Vadodara,

Daulatabad, (Wanjarwadi and Maliwada), Malanpur, Waluj (Aurangabad), Anaparthy (Andhra Pradesh),

Salem, Singanalur, Jodhpur. Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai. Bhilwara, Pondicherry and Gaihi

Harsaru or through the Land Customs Stations at Ranaghat and Singabad :

Provided further that the Commissioner of Customs may by special order the subject to such conditions as

may be specified by him, permit import and export from any other seaport airport or inland container depot or

through a land customs station.

Explanation.

In this notification,—

(i) "Export and Import Policy", means Export and Import Policy 2002—2007, notified by the Government of India

in the Ministry of Commerce vide notification No. 1/2002—2007, dated the 31st March, 2002;

(ii) "Licensing Authority", means the Director General of Foreign Trade appointed under Section 6 of the Foreign

Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant a licence

under the said Act;

(lii) "Materials" means—

(a) raw materials, components, intermediates consumables and parts used in the manufacture of resultant

product;

(b) packing materials used in the packaging of resultant product.

[F.No. 605/201/2001-DBK1

ALOKJHA, Under Secy.

•

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]

New Delhi, the 22nd April. 2002

No. 47/2002-CUS

G.S.R. 300(E).—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 required for the manufacture of the final goods when imported into India, from the whole of the duty of

Customs leviable thereon, under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of

Ihe additional duty leviable thereon under section 3 of the said Customs Tariff Act subject to the following conditions,

namely :—

(1)

that the importer has been granted Advance Licence for deemed export by the Licensing Authority for

import of the said materials for the aforesaid purpose in terms of paragraph 4.1.1 of the Export arid

Import Policy (hereinafter referred to as the said licence), and the said licence is produced by the importer

at the time of clearance for debit by the proper officer of the Customs;

(2)

that the said licence contains the endorsements specifying inter alia

(a)

the description, quantity and value of materials allowed to be imported under the said licence;

(b)

the description and quantity of materials allowed to be imported duty free; and

(c)

the description and quantity of final goods to be manufactured out of, or with the imported

materials;

(3)

the impprter executes a bond with such surety or security and in such form and for such sum as may be

specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself

to pay on demand, an amount equal to the duty leviable on the imported materials bui for the exemption

contained herein, in respect of which the conditions specified in this notification have not been complied

with together interest at the rate of 24 percent per annum from the date of clearance of materials;

(4)

that the importerproduces evidence of having discharged obligation to supply final goods to the satisfication

of the said Assistant Commissioner of Customs or Deputy Commissioner of Customs within a period of

thirty days from the expiry of the period allowed for fulfilment of obligation to supply final goods or

within such extended period as the (Assistant Commissioner of Customs or Deputy Commissioner of.

Customs) may allow; and

(5)

that the exempt materials are utilised for the manufacture of final goods and no portion of such materials

of final goods and no portion of such materials shall be loaned, transferred, sold or disposed of in any

other manner;

Provided that where final goods in respect of which the said materials havc.been imported have already been

manufactured and supplied as required under this notifi cation, the importer may use the said materials for the manufacture

of any other goods;

(6)

that the imports and exports arc undertaken through sea ports at Mumbai, Sikkim, Kolkata, Cochin,

Kandla, Mangalore, Marmagao, Chennai, Nhava Sheva, Paradeep, Tuticorin, Visakhapatnam, Kakinada,

Magdalla, Dahej, Mundhra, Nagapattinam, Okha and Pipavav orthrough any of the airports at Ahmedabad,

Bangalore, Mumbai, Kolkala, Bhubaneshwar, Coimbatore, Nagpur, Cochin, Delhi, Hyderabad, Jaipur,

Chennai, Srinagar, Trivandrum, and Varanasi or through any of the Inland Container Depots at Banagalore,

Coimbatore, Delhi, Guwahatl, Hyderabad, Kanpur, Ludhiana, Moradabad, Pimpri (Pune), Pilampur,

(Indore), Agra, Faridabad, Jaipur, Guntur, Nagpur, Varanasi, Surat, Jodhpur, Salem, Tirupur, Singanallur,

Waluj, Bhiwadi, Malanpur, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi

and Maliwada), Waluj (Aurangabad), Anaparthi (Andhra Pradesh), Kota, Udaipur, Ahmedabad, Jalandhar,

Bhilwada, Pondicherry and Garni Harsaru or through Land Customs Stations at Ranaghat and Singhabad.

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 sea port, airport or inland container depot or through a

land Customs station.

Explanation —In this notification,

(i)

"Licensing Authority" means the Director General of Foreign Trade appointed under section 6 of the

Foreign Trade (Development and Regulation) Act, 1922 (22 of 1992) or an officer authorised by him to

grant a licence under the said Act;

(ii)

""11131611315" means—

(a)

raw materials, components, intermediates, consumables, computer software and parts required for the

manufacture of final goods:

(b)

packing materials required for the packing of linal goods to be supplied;

(iii)

"final goods" means,—

(a)

supplies against Advance Licence/DFRC under the Duty Exemption/Remission Scheme.

(b)

supplies made to 100 per cent Export Oriented Units (EQIJs) or units located in Export Processing

Zones (EPZ) or Special Economic Zones (SEZ) or Software Technology Parks (STP) or Electronic

Hardware Technology Parks (EHTP);

(c)

supply of capital goods to the holders of licence under Chapter 5 of the Export and Import Policy;

(d)

supplies made to projects financed by multilateral or bilateal agencies/funds as notified by the

Government of India in the Ministry of Finance (Department of Economic Affairs) under international

competitive bidding in accordance with the procedures of those agencies/funds where the legal

agreements provide for tender evaluation without including the customs duty;

(e)

supply of capital goods including capital goods in unassembled/dissembled condition including

plant, machinery, accessories, tools, dies and such goods which are used for installation purposes

till the stage of commercial production, and spares to tlie extent of 10 per cent of the FOR value of

such capital goods for fertiliser plants,

(f)

supply of goods to any project orpurpose in respect of which the Ministry of Finance, by a notification,

permits the import of such goods at zero customs duty coupled with the extension of benefits specified

in Chapter 8 of the Export and Import Policy for domestic supplies;

(g)

supply of goods to power and refinery projects not covered in (f) above;

(h)

supply of Marine Freight Containers by 100 per cent Export Oriented Units (Domestic freight

containers—manufacturers) provided the said containers are exported out of India within 6 months

or such further period as permitted by Customs;

(i)

supplies made to projects funded by United Nation agencies;

(j)

supplies made to nuclear power projects through competitive bidding;

(iv)

"Export processing zone", "hundred per cent export oriented units" and "special economic zones" have

.. the same meaning as in Explanation 2 to Section 3 of the Central Excise Act, 1944 (1 of 1944),respectively;

(v)

"Export and Import Policy" means Export and Import Policy 2002—2007, notified vide Notification

No. 1/2002—2007, dated the 31st March, 2002.

[F. No. 605/201/2001-DBKJ

AKOL JHA, Undor Secy.

New-Delhi, the 22nd April, 2002

NO. 48/2002-CUSTOM

G.S.R. 301 (E).—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 makes the

following further amendments in the notification of the Government of India hi the Ministry of Finance (Department of

Revenue), No. 21/2002-Customs, dated the 1st March, 2002, namely .—

In the said notification,

(1) in the Table,-—

(i)

against S. No. 114, in column (3), after entry (i), the following entries shall be inserted, namely,—

(1)

(ii)

(2)

(3)

•'(j)

(k)

(1)

(m)

(n)

(o)

(P)

(q)

(r)

(s)

(t)

Wooden biscuit (splings-joining accessory for wooden board)

Decorative paper for lamp shade;

Sea shell, Mother of Pearl (MOP), Cattle horn and Bone Mat

Prints for photo frames;

Animal hah* materials for brushes;

Copper adhesive tape 1/2" or less;

Adhesive Copper foil 1/8" to 1";

Patina and patina bronze;

Analog clock movement;

Hardware brass and metal fittings for furniture;

Handles/blades for cutlery";

(4)

erials;

(5)

(6)

against Sr. No, 167 in column (3) after entry (f), the following entries shall be inserted, namely,—

(2)

(i)

"(u)

(v)

(w)

(x)

(y)

Stud;

Elastic cloth and Elastic band;

Quilted wadding materials;

Beads for embroidery;

sample fabric of total length upto 200 metre imported during

one financial year";

(4)

(5)

(6)

(2)

in the Annexure,—

(i)

in condition No. 21, for sub-conditions (a) and (b), the following sub-conditions shall respectively be

^substituted, namely,-—

uonaraon INO.

uonamon

"(a)

the goods are imported by a manufacturer of textile garments or leather garments or leather footwear or

leather gloves, or travel goods, hand bags and similar contaniners all made of leather for use in the

manufacture of said goods for export by that manufacturer and the said manufacturer is registered with

the Apparel Export Promotion Council or Council for Leather Exports, as the case may be;—

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC 3(i)J

(b)

(1) the total value of goods imported shall not exceed 3 per cent 01 the rOB value or textile garments or

leather garments exported during the preceding financial year, however the value of lining, and inter-

lining materials imported shall not exceed 2 per cent of the said total value; and

(ii) the total value of goods imported shall not exceed 1 per cent of the FOB value of leather footwear,

leather gloves or travel goods, hand bags and similar container all made of leather exported during the

preceding financial year;"

[F.NO.605/2O1/01-DBK]

ALOKJHA, Under Secy.

Note: The principal notification No. 21/2002-Customs dated the 1 st March, 2002 was published in the Gazette of India,

(Extraordinary) vide GSR No. 118(E), dated the 1 st March, 2(102 and last amended by notification No 37/2002-

Customs dated, the 1 lth April, 2002 published in the Gazette of India (Extraordinary) vide GSR No 277(E).

dated the 11th April, 2002,

Printed hy the Manager, Go vt of India Presa.King Road. Mayapun, Now Delhi-110064

and Published by the Controller of Publications, Dolhi-110054