Spares imported under Zero Duty EPCG Scheme - Installation certificate thereof -

[vinay wakde]

We are manufacturer and taken Central Excise Registration Certificate. We have imported Spares under zero duty Export Promotion of Capital Goods (EPCG) scheme. As per the Customs Notification No. 64/2008 - Customs dated 09.05.2008, an installation certificates for spares are required to be produced to Customs authorities within a period of three years from the date of importation. Is there any provision /Customs notifications/DGFT clarification as per FTP 2015-20, giving option also to the manufacturer to obtain installation certificate in respect of spares, either from chartered engineer or from the Central Excise authorities. Please provide us copy of Notification/Circular, if any.

Regards,

VINAY

[YAGAY andSUN]

Dear Vinay,

It is mentioned in 5.04 of the HBP Vol.1 2015-2020

Certificate of Installation of Capital Goods
(a) Authorization holder shall produce, within six months from date of completion of import, to the concerned RA, a certificate from the jurisdictional Central Excise Authority or an independent Chartered Engineer, at the option of the authorisation holder, confirming installation of capital goods at factory/premises of authorization holder or his supporting manufacturer(s). The RA may extend the said period for producing the certificate by a maximum period of another 12 months. Where a unit registered with Central Excise opts for independent Chartered Engineer’s certificate, the authorisation holder shall send a copy of the certificate to the jurisdictional Central Excise Authority as intimation/record.
(b) In the case of import of spares, the installation certificate shall be submitted by the Authorization holder within a period of three years from the date of import.

This is for your kind information.

Regards,

​YAGAY and SUN

(Manangement, Business and Indirect Tax Consultants)

[vinay wakde]

Thanks

With Regards,

Vinay

AI Summary

Installation certificate requirement: certificates may be from Central Excise Authority or independent Chartered Engineer, with authorized extensions. Authorization holders under the EPCG scheme must produce an installation certificate confirming installation of capital goods, issued either by the jurisdictional Central Excise Authority or an independent Chartered Engineer, within six months of import (RA may extend once). If a Central Excise-registered unit opts for a Chartered Engineer's certificate, a copy must be sent to the jurisdictional Central Excise Authority. For imported spares, the installation certificate must be submitted within three years from the date of importation.