TaxTMI 
TaxTMI 
Special Economic Zones (Customs Procedures) ( Fourth Amendment) Regulations, 2004
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....ustoms" the words " approved by the Board of Approvals" shall be substituted; (ii) after clause(n), the following clause shall be inserted , namely:- '(nn) " Unit Approval Committee", in respect of a special economic zone means a committee set up for the special economic zone as notified in the Official Gazette by the Central Government in the Ministry of Commerce and Industry' ; (B) in regulation 3, for sub-regulation (3), the following sub -regulation shall be substituted, namely: "(3) Each zone unit shall have separate establishment distinct and identifiable or distinct and partitioned, from other zone unit"; (C) for regulation 10, following regulation shall be substituted , namely:- '10. Procurement of goods by zone unit or developer from domestic tariff area.- (1) The zone unit or developer, as the case may be, may procure any goods from domestic tariff area for carrying out authorised operation subject to the following conditions, namely:- (i) the domesti....
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....me manner as it is assessed in the case of export of goods under claim of duty drawback or duty entitlement passbook scheme credit or no claim, as the case may be, and instruction issued under respective export promotion scheme shall apply mutatis mutandis in respect of these goods ; and valuation of such goods shall be done in terms of section 14 of the Act; (viii) before allowing admission of such goods in to the zone, the goods shall be examined by the customs officer of the zone in respect of description, quantity, marks, model and other relevant particulars. given in the ARE-I and bill of export, invoice and packing list and also as per the examination norms laid down in respect of export goods and instruction issued by the Board in this behalf from time to time; (ix) the duty drawback or duty entitlement passbook scheme credit against such supply of goods by domestic tariff area unit to the zone unit or to the developer shall be admissible only when the payment for such supply of goods to the zone unit is received in freely convertible foreign currency; (x) a copy of th....
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.... domestic tariff area unit to remove the goods under the cover of ARE-I ; (iii) the ARE-I shall contain complete description of goods such as model, make, serial number, technical specifications; (iv) the goods allowed to be removed under clause (ii) may be allowed admission into the zone on the basis of ARE-I and a copy of ARE-I, with an endorsement that goods have been admitted in full into the zone, shall be forwarded to the Superintendent of Central Excise having jurisdiction over the domestic tariff area unit within a period of forty-five days from the date of removal of goods from the factory or warehouse in the domestic tariff area , failing which the proper officer in charge of zone unit shall raise demand of duty against such domestic tariff area unit; (v) before allowing admission of such goods in to the zone, the goods shall be examined by any officer of customs authorised in this behalf by the proper officer of the zone in respect of description, quantity, marks, model and other relevant particulars given in the ARE-I and invoic....
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....uch transfer against the procurement certificate issued by the proper officer in charge of receiving export oriented undertaking or software technology park unit or electronic hardware technology park unit, as the case may be; (ii) a warehousing bill of entry shall be filed by the export oriented unit or software technology park unit or electronic hardware technology park unit or by the supplying special economic zone unit on behalf of the receiving export oriented unit or software technology park unit or electronic hardware technology park unit, as the case may be, with the officer of the customs authorised in this behalf by the proper officer the zone; (iii) export oriented undertaking or software technology park unit or electronic hardware technology park unit shall submit re-warehousing certificate duly signed by the proper officer, having jurisdiction over the receiving export oriented undertaking or software technology park or electronic hardware technology park unit within a period of forty five days from the date of clearance, to the officer of the customs authorised in this behalf by the proper officer of the zo....
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....t be required. Explanation.- For the purpose of this regulation "export benefits" includes drawback, duty entitlement passbook scheme, rebate, advance license or counting of proceeds as export earnings or counting of proceeds as fulfillment of export obligation under any scheme.' ; (I) in regulation 24, for sub-regulation (5), the following sub-regulation shall be substituted, namely:- " (5) Subject to such condition as the proper officer of the zone may specify and subject to such procedure, as may be laid down by the proper officer of the zone from time to time, the zone unit shall be allowed to take limited quantities of goods manufactured or produced into domestic tariff area without payment of duty for the purpose of display, market promotion, export promotion, exhibition and return thereof within the period of time as specified by such proper officer of the zone: Provided that in case of failure of the zone unit to bring back the goods in the zone within the period as specified in this behalf by the proper officer, the zone unit shall pay the duty applicabl....
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....ction over the of job-worker's unit to the effect that such moulds, jigs, tools, fixtures, tackles, instruments, hangers, patterns and drawings are lying in the job-worker's premises and are being used for production of goods for export on account of zone unit; (ii) the zone unit shall bring back such goods to the unit immediately on expiry of such jobwork contract; and (iii) such moulds, jigs, tools, fixtures, tackles, instruments, hangers, patterns and drawings shall be returned to the zone unit within a period of one year from the date of such removal where the job-worker's unit is not registered with Central Excise Department. " ; (d) for sub-regulation (6) the following sub-regulation shall be substituted, namely:- "(6). The waste or scrap or remnants generated during such processes at the job-worker's premises shall either be returned to the zone unit or shall be cleared on payment of duty as if the said waste or scrap or remnants have been cleared by the zone unit or may, where the job worker is a Central Excise Registrant ,....
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....p; and credited for an amount equal to duty forgone on the raw materials used in the manufacture of finished products where such manufactured goods are either exported or cleared into domestic tariff area on payment of duty or for such imported or procured goods when exported as such or cleared into domestic tariff area on payment of duty as per the provisions of the Act or rules and regulations, made there under and such debiting and crediting of bond shall be done once at the end of every three months." ; (M) for regulation 30, the following regulation shall be substituted, namely:- " 30. Monitoring of performance.- Performance of the zone unit shall be monitored by the Unit Approval Committee in which the Commissioner of Customs having jurisdiction over the zone or his nominee shall be a member." (N) for regulation 33, the following regulation shall be substituted, namely:- "33. Import and procurement of goods by developer.- (1) The developer shall be allowed to import or procure the goods from domestic tariff area without payment o....
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....aid duty from the date of import or procurement of said goods ; (ix) the developer shall not remove the goods from the zone except with the permission of the proper officer having jurisdiction over the said zone and on payment of duty applicable on such goods; (x) no goods, other than which are required for the purposes of construction, development, operation, maintenance of the zone or for providing utilities in the zone, shall be allowed admission in the zone without payment of duty; (xi) the developer shall produce, a certificate of utilisation of the goods from an independent chartered engineer other than who has given a certificate for the purpose of clause(ii), to the proper officer having jurisdiction over the zone on every six months of importation or procurement of the goods ; (xii) the procedure for import or procurement of goods as applicable to the zone unit shall apply mutatis mutandis in case of developer of the zone except that in case of developer, the goods imported or procure....