Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... dated 30th August, 1996 have been issued amending the relevant notifications in respect of which it is intended that the benefit of exemption or concession in Customs duty shall be subject to the observance of the procedure under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Exisable Goods) Rules, 1996. Both these notifications take effect from 1st September, 1996. For ready reference, a list of exemptions where the said rules shall apply is enclosed as Annexure I. 4. It may be noted that in the case of Alatheon and copper wire for the manufacture of Copper-T Contraceptives (S. No. 77 of Notification No. 36/96-Cus.), the certificate from the Ministry of Health and Family Welfare has been dispensed with. In the case of Notification Nos. 63/95-Cus. and 64-95-Cus., the rules have been made applicable to goods imported under both list A and B. 5. For the sake of uniformity, standard form of registration certificate, etc. have been designed which may be followed by the Commissionerates. These standard forms are : (a) registration certificate (Annexure II); (b) Manufacturer's application and Assistant Commissioner of Central Excise's counter signatur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tisfy himself through this and other records that the imported goods have been appropriately used. In case of recovery of any duty of customs on account of misuse of the concession or for any other reason, necessary action to recover the customs duty and to adjudicate the cases has to be taken by the Assistant Commissioner of Central Excise in his capacity as the Assistant Commissioner of Customs. 10. While the importer-manufacturer has to inform the Range Superintendent of the receipt of the imported goods within 2 days of the receipt (excluding holidays), occasional failure to do so in exactly 2 days should alone not be a cause of issuing show cause notices to the manufacturer. Once the intimation has been received, the Central Excise officers may physically verify the receipt but only selectively. It may be borne in mind that in case there is a short receipt at the factory vis-a-vis the quantify assessed/cleared under the Bill of Entry, necessary action to recover the duty should invariably be taken. 11. The officers at the port of import, where clearance of the imported goods shall be made, shall also ensure that the relevant documents and particulars required to be forwarded....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able, Ref: S. No. 182 of Notification. 10. Optical fibre for manufacture of telecom grade optical fibre cable. Ref: S. No. 183 of Notification. 11. Parts for manufacture of hearing aids. Ref: S.No. 192 of Notificaiton. 12. Parts for manufacture of Braille watches. Ref: S.No. 198 of Notificaiton. 13. Components for manufacture of wrist watches. Ref: S.No. 199 of Notification. 14. Components for manufacture of Electronic modules of wrist watches. Ref: S.No. 200 of Notification. Notification No. 63/95-Cus. 15. Raw materials, parts and components for manufacture of specified items of the electronic industry. (List A and B) Notification No. 64/95-Cus. 16. Raw materials, parts and components for manufacture of specified items of the electronic industry. (List A and B) ANNEXURE II Registration Certificate under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 S. No. .......... of 19.......... F. No.                  Division Commissionerate 1. ....... of ......., having undertaken to observe all the provisions of the Customs Act, 1962 (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the time being in force the goods, namely, ............, imported for the manufacture of ............ attract the following Customs duty(ies) (specify rates) : Basic duty  Special duty Additional duty (ies) Other Customs Duty (ies) We undertake to follow the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 as required by the above notification. The estimated quantity and value of such imported goods we wish to obtain for the manufacture of the aforesaid goods is ........ (specify, quantify and value) and we intend to import the said goods at.......... (specify port of Import) for use at our factory premises at ................... The estimated duty leviable on the imported goods but for the exemption under the above notification is Rs........... only (attach calculation sheet). The estimated total duty on the imported goods payable by us at the time of importation under the above notification is Rs.......... only (attach calculation sheet). We also here-by undertake : (a) to use the said imported ........... (specify imported goods) for the manufacture of........... (specify excisable goods) and to follow any othe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ors, legal representatives/successors and assigns by these presents. Dated this ........... day of .................. Whereas the above bounden obligor having been permitted by the Assistant Commissioner of Central Excise at ..... (hereinafter called "the Assistant Commissioner") to obtain a quantity of............. (specify quantity and units) of........ (specify the imported goods) for use in his factory at........ for use in the manufacture of .......... [specify excisable commodity(ies)], and in the manner specified in his application...... dated ....... in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. ....... Customs dated ....... (hereinafter referred to as "the Notification"). The condition of this bond is that if the obligor and his representative shall observe all the provisions of the notification and the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules 1996 and relevant provisions of the Customs Act, 1962,(52 of 1962) the Central Excises and Salt Act, 1944 (1 of 1944) and Central Excise Rules, 1944 in respect of the aforesaid permission granted by the Assistant....