Purchased Capital Goods under Shis Licence

[RAM SHARMA]

Dear Experts,

Is it compulsory to take instalation certificate from excise department for import of  capital goods under shis Licence just like as under EPCG Scheme.

Thanks

 

[SANTOSH SHARMA]

There is no requirement to get installation certificate for capital goods cleared under SHIS Scheme. 

[YAGAY andSUN]

No installation certificate for ships and movable capital goods - Installation certificate is not required for ships and other imported movable capital goods under EPCG and SHIS.  DGFT Policy Circular No.  26/2009-14 dated 17-03-2010.

In case of transport vehicle like car, asking for installation certificate is not appropriate.Kumarakam Lake Resorts v. CC (2009 (5) TMI 512 - CESTAT, BANGALORE)= (2010) 253 ELT 262 (CESTAT).

In case of vehicle, installation means registration under Motor Vehicle Act/putting vehicle to use.  Surya Samudra Holiday Resorts v CC (2008 (11) TMI 407 - CESTAT, MUMBAI )(2010) 256 ELT 433 (CESTAT).

[RAM SHARMA]

In case of Machinery or Mould under EPCG Licence required to get instalation certificate. Thanks

[YAGAY andSUN]

Yes, it is required within Six Months from the date of importation of Capital Goods under EPCG.

AI Summary

Installation certificate requirement differs: not required for SHIS movable imports but required for EPCG machinery within prescribed time. No installation certificate is required for capital goods imported under the SHIS Scheme, including ships and other movable capital goods; for vehicles, installation is met by registration or putting into use. In contrast, machinery or moulds imported under the EPCG Scheme require an installation certificate to be submitted within the prescribed post-import compliance period.