REGISTERED NO. D. (D.)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 375] NEW DELHI, FRIDAY, NOVEMBER 30, 1979/AGRAHAYANA 9, 1901
Separate paging is given to this Part in order that it may be filed as a separate compilation
(1377)
917 GI/79
1378 1HE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SFX. 3(i)]1379
(li) retained within the Zone after installation or MINISTRY OF FINANCE
use inside the Zone;
(Department of Revenue)
NOTIFICATION
New Delhi, the 30lh November, 1979
CUSTOMS
G.S.R.657(E).—In exercise of the powers conferred by sub- section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Govern- ment of India in the Ministry of Finance (Department of Revenue and Insurance) No. 79-Customs, dnted the 16th October, 1974, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in the Annexure to this notification (hereinafter referred to as goods) when imported into India for the within the Santa Cruz Electronics Export Processing Zone (hereinafter referred to as the Zone) comprising of plot No. F—1 in the Maharashtra Industrial Development Corpora- tion's Marel Industrial Area and enclosed by the boundaries specified in paragraph 2, in connection with the manufacture or packaging of electronic goods for export out of India, or with the promotion of such exports of electronic goods, from the whole of (he duty of customs leviable thereon under the first Scherulo to the Sustoms Tariff Act, 1975 (51 of 1975) and the additional duty, if any, leviable thereon under section 3 of the second mentioned Act, subject to the following conditions, namely :—•
(1) the importer has been authorised to establish manu-
facturing unit or units in the Zone; m
(2) the importer has been granted necessary licence for
the import of goods ;
(3) the importer satisfies the Assistant Collector of Customs that the goods so imported will be used in connection with the manufacture or packaging of electronic goods for export out of India or with the promotion of such exports of electronic goods ;
(4) the importer 'agrees to execute a bond in such form and for such sum as has been prescribed by the Development Commissioner of the Zonj binding himself to fulfil the export obligations, and to fulfil, inter alia the conditions stipulated in this notification;
(5) the importer agrees—
(a) to bring the goods into the Zone and use them within the Zone in connection with the manufacture or packaging of electronic goods for export out of India or with the promotion of such exporls of electronic goods;
(b) to export out of Jndia, all electronic goods so manufactured or packaged or to use such goods for imparting training lo workers or to sell such goods (or packages) within the said Zone, as the case may be;
(c) to export or dispose of in the manner approved by the Collector of Customs, all remnants arising out of such manufacture or packaging;
(6) the importer shall maintain a proper account of import, consumption and utilization of goods and of exports made by him, and shall submit such account periodically to the Assistant Collector of Customs, in such form and in such manner as may be laid down by the Collector of Customs;
(7) the importer shall pay, on demand, an amount equnl
to the duty leviable—
(a) on goods which are capital goods as are not proved to the satisfaction of the Assistant Collector of Customs to have been—
(i) installed or otherwise used within the Zone or re-exported within a period of one year from the date of importation thereof or within such extended period as the Assistant Collector may, on being satisfied that there is sufficient cause for not using them within the Zone or for not ; reexportmg them within the said period, allow;
(b) on goods other than capital goods as are not proved to the satisfaction of the Assistant Collec- tor of Customs to have been
(i) used in connection with the manufacture or packaging of electronic goods (wilhin Ihe Zone) for export out of India or with Ihe promotion of oxport of such goods or re- exported within a period of one year from the date of importation thereof of within such ex- tended period as the Assistant Collector may, on being satisfied that ihere is suflicient cause for not using them or for not re-exporting them within the said period, allow;
(ii) retained within the Zone in connection wilh the promotion of exports of electronic goods;
(c) on electronic goods so manufactured or packaged as have not been exported out of India, and on unused goods, including those capable of re- peated use as have not been exported within n period of one year from the date of importation of such goods or within such extended period as the Assistant Collector may, on being satisfied that there is sufficient cjuise for not exporting such goods within the said period, allow;
(8) the Assistant Collectc may, subject to such condi- tions and limitations as may be imposed by him, permit any goods imported or electronic goods manufactured or packaged there from to be taken outside the Zone temporarily without payment of duty for repairs, processing or display, and the importer shall be bound to comply with such con- ditions and limitations;
(9) subject to the satisfaction of the Assistant Collector of Customs, duty shall not be leviable in respect of the following goods, namely : --
(a) goods lost or destroyed not due to any wilful act, negligence or default of the importer, his em- ployee or iigcnt;
(b) goods damaged or deteriorated not due to any wilful act, negligence or default of the importer, his employee or agent and, therefore, not suit- able for use in the manufacture of electronic goods or packaging within the Zone;
(c) scrap or waste material arising in the course of
such manufacture if such scrap or waste mate- rial is within such limtK us may be specified in 1 this hehalf by the Central Government and des-
troyed within the Zone;
(d) samples of electronic goods manufactured or packaged in the Zone which are allowed by the proper officer to be sent for test outside the Zone subject to such conditions aa he may specify in this behalf and which are consumed in the course of such test;
(e) samples of electronic goods imported for study or design within the Zone, which, in the course of manufacturing operations have been broken up and rendered insignificant in commercial value;
(f) goods used for imparting training to workers wilh
in the Zone or goods sold within the Zone ;
(g) goods manufactured in the Zone and which are allowed to be taken outside the Zone temporarily for repairs, processing or display;
(h) any variations between the book balance and ascertained balance of the goods as is proved to the satisfaction of the proper officer to be genuine.
2. For the purpose of this notification, the Zone shall comprise of the places bearing plot No. F-l in the Marel
1380 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]industrial Area of Maharashtra Industrial Development Cor- poration within the village limits of Parjapur and Vyaravli, Taluka Andheri, and now in the Registration Sub-district and District of Bombay and Bombay Suburban, containing by admeasiuement 3,75,013 sq. metres or thereabouts and bounded—
On or towards the North, by Road and Aarcy Milk Colony land, on or towards the South by road, on or towards the East, by pipe line and Aarey Milk Colony land and on or towards the West, by Road.
ANNEXURE
SI. No. Description of Goods
(1)
(2)
].
Machinery
2.
Raw materials
3.
Components
4.
Spare parts of machinery
5.
Consumables
6.
Tools, Jigs, Gauges, Fixtures and Accessories
7.
Packaging materials
8.
Office equipments, spares and consumables thereof
9.
Prototypes, technical and Trade samples for development and diversification
10.
Goods re-imported within 1 year from the date of exportation from the Zone due to the 1 allure of the foreign buyer to take delivery or for repairs.
11.
Drawings, Blue prints, Charts, Technical Data including micro films required for the approv- ed data processing industry in Zones
12.
Goods received for repairs or re-conditioning and to be exported after repairs or re-condi- tioning.
[No. 227 F. No. 370/143/76-Cus. n •
G.S.R. 658(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 ol1 1962), read with sub-section (4) of section 31 of the Finance Act, 1979 (21 of 1979), the Central Government, being satisfied that t is necessary in the public interest so to do, hereby makes the following further amendment in the noti- fication of the Government of India in the Ministry of Finance (Department of Revenue) No. 104-Customs, dated the 10th May, 1979, namely :—
In the Schedule to the said notification,—
(a) Serial number 44 shall be omitted;
(b) after Serial No. 232 and the entries relating thereto
the following shall be inserted namely :—
"233. No. 227-Customs, dated the 30th November,
1979."
[No. 228 F. No. 370/143/76-Cus.-I]
K. CHANDRAMOULI, Under Secy.