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REGISTERED No. D (D)- 72 The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 104] NEW DELHI, THURSDAY, APRIL 17, 1980/CHAITRA 28, 1902

Separate paging is given to this Part in order that it may be filed as a separate

compilation

(441)

57 GI/80

443

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATIONS

New Delhi, the 17th April, 1980

CUSTOMS

G.SK. 209(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 Indiia in the Ministry of Finance (Department of Revenue and Insurance) No. 36-Customs dated the 1st May, 1971, 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 (herein- after referred to as the goods), when imported into India for Jhe production of jjooda for exports out of India or for being used in connection with the production or packaging of goods for exports out of India or for the promotion of such exports by units within the Kandla Free Trade Zone (herein- after referred to as the Zone) comprising of places bearing the survey numbers and enclosed the boundaries specified in paragraph 3, from the wholo of the. dluty of customs leviable thereon under the First Schedule to the Customs 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 hi the Zone;

(2) the Importer has been granted necessary licence for

the Import of goodis;

(3) the importer satisfies the Development Commissioner that the goods so imported will be used in connec- tion with the production or packaging of goods for export out of India or w.Uh the promotion of such exportis of 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 Zone binding him- self 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 production or packaging of goods for export out of India or with the promotion of such exports of goods;

(b) to export out of India, all goods so produced or packeged or to use such goods for imparting training to workers or to sell such goodis (or packages) within the said Zone, as the case may be;

(c) to export or dispose of in the manner approved by the Development Commissioner of the Zone, all rcmunanls aiising out of such production or packaging;

(6) the importer shall maintain a proper account of import, consumption and utilisation of goods and of exports made by him, and shall submit such account! periodically to the Development Com- missioner, in such form and in such manner ns may be laid down by the said Commissioner.

(7)the importer shall pay, on demand, an amount equal

to the duty leviable;

(a) on goods which are capital goods as tnje not

proved to the satisfaction of .tine Collector of Customs to have been—•

(i) installed or otherwise used within the Zones or re-exported within a period of one year from the date of importation thereof OT within such extended period as tide Collector of Customs, may, on being satisfied that there fa sufficient cause for not using them within fine Zone or for not re-exporting them within the said period, allow;

(ii) retained within the Zone after installation or use.

inside the Zone;

(b) on goods ptfhcr than capital goods as are not prov- ed to the satisfaction of the Collector of Customs to have been—

(i) used in connection with the production or pac- kaging of goods (wjthio ,tlhe Zone) for export out of India or with the promotion of export such goods or re-exported within a period of one year from the dato of importation thereof or WJ,iliin such extended period as the Collec- tor of Customs may, on being satisfied that there is sufficient cause for not using theni or for not re-exporting them within .the Baid period, allow;

(ii) retained within the Zone in connection with

the promotion of exports of goods;

(c) on goods so produced or packaged as have not been exported out of India and on unused frnda including empty cones, bobbins or containers, it any suitable for repeated¹ use) as have not been exported, within a period of one year from the date of importation of such goods or within such extended period as Jlhe Collector of Customs may on being satisfied that there is sufficient cause for not exporting such goods within the said period, allow,

(8) the Collector of Customs may, subject to such conditions and limitations as may be imposed by him permit any goods imported or goods manu- factured or packaged therefrom to be taken outside the Zone temporarily without payment of duty for repairs, processing or display and the importers shall be bound to comply with such conditions and limitations;

(9) subject to the satisfaction of the Collector of Cus- toms 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 employee or agent;

(b) goods damaged or deteriorated not duo to any wil- ful act, negligence or default of the importer, his employee or agent and, therefore, not suitable- for use in the production of goods or packaging within the Zone;

(c) scrap or waste material arising in tho course of such production if such scrap or waste material is within such limits as may bo specified in this behalf by the Central Government and destroyed within rtlhe Zone;

(d) samples of goods produced or packaged in the Zone which are allowed by the Collector of Customs to be sent for test outside the Zoce subject to such conditions as he may specify in this behalf and which are consumed in the course of such test;

(e) samples of goods Imported for study or design within the Zone, which, in the course of manu- facturing operations have been broken up and rendered insignificant in commercial value;

(f) goods used for imparting Draining to workers within the Zone or goods sold by a manufacturer within the Zone to another manufacturer inside the Zone subject to such conditions, and the execu- tion of such bonds, as may be prescribed by the Collector of Customs for ensuring that tho goods so sold will be used in connection with the pro- duction or packaging of goods for export out of India or with the promotion of such exports of goods;

(g) goods manufactured in the Zone and which are- allowed to be taken outside the Zone temporarily for repairs, processing or disnlay.

445

for under condition (6) of the preceding paragraph

2. The following goods will not be required to be accounted foi under condition (6) of the preceding paragraph by way of export, namely :—•

(b) empty cones, bobbins or containers, suitable for repeated use, and cleared from the Zone for use in any other part of India on payment of the duty equal to that leviable on such goods at the time of their importation into India;

(c) samples of goods produced in the Zone, if cleared for the purpose of display and canvassing outside the Zone but in any other part of India on payment of appropriate duty, in such quantity and subject to such limitations and conditions as may be specified by the Collector of Customs;

(a) (i) goods damaged or deteriorated not due to any wilful act, negligence, or default of dir importer, his employee or agent and therefore not suitable for use in the production of goods wilhin he Zone, if destroyed wil'hin the Zone or if cleared from the Zone for use in any other part of India on payment of the duty equal to that leviable on the goods if imported in sound condition; or

(iil scrap or wu"tc mn'lerinl arising in the coin's of pro

(d) sub-standard goods arising in the course of production of goods within the Zone, if cleared, on payment of appropriate duty, for borne consumption outside the Zone in such quantity and subject to such limitations and conditions as may be specified by the Collector of Custom dnclion uf noods wilhii: the Zone, if destroyed within the Zone or ,if cleared from the /jnc for use in ;niv other parl or India on payment of the duty equal tb that leviable on the goods if imported in that form :

3. For the purpose of this notification, the Kandla Free Trade Zoiv: shall con.pi ;se of [Jit plains bciuiug the survey numbers and enclosed by the boundaries, specified below ;—

Piovi'ic.i thu* if the peu-=nt:igc of s.-rap or W:IMT material exceeds tlv rvrcenlnj/c specified in column (4) of the Table below, the duty equal 'Jo Ihnt leviable on tlic goods specified in column (3 ) thereof, out of whirh the .scran or wast; material has nrken, shall be charged on the excess quantity.

SURVEY NUMBF.RS

T/\BLE

199, 200, 201, 202, 204, 205, 206 ,207, 208, 209, 211, 212, 216 ,

Goods Manufac- Imported Goods

SI. No. tured

used

Percentage of scrap or waste on imported goods

2

¹

4

1.

17

217, 21S, 219,220, 221, 222, 223, 224, 257, 266,267, 268, 269, 270, 271,272, 273, 274, 27& 276, 277, 278, 279,280, 281, 282, 283, 2R4, 285, 280, 287, 288, 289,290, 291,292,293, 294, 295, 302, 303, 304, 310, 312, 313 and 315 in the Taluka of Anjar, District of Kutch, State of Gujarat, al a distance of 9.0 kilometres from the port of Kandla, enclosed by a 3.3528 metres high fencing, conr,;sriu2 of stone masonry in the plinth and mild steelbar mesh at the top, extending 1042.4^ metres in the North, 1529.51 metres in the West 777.85 metres in tbe South and 1S47.8S metres in the East.

Stainless steel ut- ensils

Stainless slecll sheet; and circles.

THE ANNEXURE 2

Cellulose nitrate sheets

and cellulose acetate sheets

.Description of goods

(i)

SI. No

1 2

Spectacle frames. Tf produced — by fabrication out of cellulose nitrate sheets and cellulose acetate sheets.

65

(ii)

1. Machinery

Kaw materials

by moulding from cclhiK'se acetate powder.

20

3. Components.

3. Pharmaceuticals

Spare pans of miichinerj

4.

5. Consumables.

Chiommpheni-coloral an- sprniu.n Chluri:mph?nical capsules CekitM Ca;isuli's

2.,°, 4.28 fi.f-7

6. Packaging materials.

4.

Office equipments, spaies and consumables thereof.

7.

Fmbroid'jry on I'a- bri:s

K.

5.

8.9

6.

10.

31.

7.

8

1.3

3.5

G.S.R. 210

In the schedule to the said ratification,—

(a) serial number 40 and the entries relating thereto

shall he omitted;

(b) after Serial number 236 and the entries relating thereto, the following shall be inserted, namely :—

"237 No. 77 Customs, da,tled the 17-4-1980."

[No. 78/F. No. 361/11/79-CUS. I]/

K. CHANDRAMOULI, Under Secy.

PRINTED BY THE MANAGER, GOVT. OF INDIA PRESS, RINO ROAD, NEW DELHI-110064

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054, I 9 6 0.