TaxTMI 
TaxTMI 
Exemption to goods from Customs duty and additional duty when imported against Duty Entitlement Pass Book
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.... to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table; (b) from so much of additional duty leviable thereon 15[ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; subject to the following conditions, namely :- 3[(i) that the importer has been issued a Duty Entitlement Pass Book Scrip by the Licensing Authority in terms of paragraph 4.3 of the Foreign Trade Policy or rule 24 or rule 30 of the Special Economic Zones Rules, 2006.] (ii) that the importer has been permitted c....
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....), Lucknow (Amausi) 13[3A Indore, Dabolim (Goa) and Visakhapatnam] or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirpur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Dulatabad (Wanjarwadi and Maliwada), 7[" Waluj (Aurangabad), Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar)] 8["Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) 9[Veerapandi (Tamil Nadu) 11[Marripalem Village in Taluk of Edlapadu, District Guntur 12[Tondiarpet (TNPM), Chennai and Irungatt....
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....5) of section 3 ] of the Customs Tariff Act, 1975 (51 of 1975), he shall be deemed not to have availed the exemption from the said duty for the purpose of calculation of the said additional duty of customs; (vi) that the importer shall be entitled to avail the drawback or CENVAT credit of additional duty lveiable 17[ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act against the amount debited in the said 4[Duty Entitlement Pass Book Scrip] (vii) that where benefit of exemption from duty is claimed by a person, who is not a 4[Duty Entitlement Pass Book Scrip] holder, such benefit shall be permissible only against specific amount of credit, not being a provisional credit, transferred by a 4[Duty Entitlement....
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....ing in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act. ------------------------- Notes : (As amended by Notifications) No. 97/2005-Cus, dated 17-11-2005; No. 104/2005-Cus, dated 26-12-2005; No. 32/2006-Cus, dated 31-3-2006; No. 41/2006-Cus, dated 5-5-2006; No. 48/2007-Cus, dated 29-3-2007; No. 63/2007-Cus, dated 4-5-2007; No. 116-2007-Cus, dated 30-11-2007; No. 41/2008-Cus, dated 31-3-2008; No. 125/2008-Cus, dated 31-1-2008; No. 3/2009-Cus, dated 2-1-2009; No. 19/2009-Cus,dated 24-2-2009; No. 123/2009-Cus, dated 10-11-2009 and No. 93/2010-Cus, dated 14-9-2010. [For further addition of more ports, see notification no. 123/2009 Customs dated 10/11/2009] 1. For the words "Amritsar Ra....