TaxTMI 
TaxTMI 
Exemption to goods when imported against an Advance Licence
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....oms leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and 19[ from the whole of the additional duty leviable thereon under sub-sections (1), (3) and (5) of section 3, safeguard duty leviable thereon under section 8B and anti-dumping duty leviable thereon under section 9A ] of the said Customs Tariff Act, subject to the following conditions, namely :- (i) that the description, value and quantity of materials imported are covered by the said licence or authorisation and the said licence or authorisation is produced before the proper officer of customs at the time of clearance for debit; (ii) that where import takes place after fulfilment of export obligation, the shipping bill number(s) a....
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....herry) and Kattupalli (Tamil Nadu)]] or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi) 15[3[Indore, Dabolim (Goa)] and Visakhapatnam], or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), 9["Waluj (Aurangabad) , Talegoan(District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dha....
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....ty terms) is discharged within the period specified in the said licence or authorisation or within such extended period as may be granted by the Licensing Authority or Regional Authority by exporting resultant products, manufactured in India which are specified in the said licence or authorisation and in respect of which facility under rule 18 (rebate of duty paid on materials used in the manufacture of resultant product) or sub-rule (2) of 19 of the Central Excise Rules, 2002 has not been availed : Provided that an Advance Intermediate Licence holder shall discharge export obligation by supplying the resultant products to exporter in terms of Paragraph 4.1.3 (b) of the Foreign Trade Policy; (vi) that the importer produces evidence of dis....
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....uired to be executed by the importer in terms of condition (iii) shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification; and (b) exempt materials are utilised in the factory of such supporting manufacturer for discharge of export obligation and the same shall not be transferred or sold or used for any other purpose by the said merchant exporter. 2. Where the materials are found defective or unfit for use, the said materials may be re-exported back to the foreign supplier within three years from the date of payment of duty on the importation thereof: Provided that at the time of re-export the materials are iden....
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....t; (iii) "Materials" means - (a) raw materials, components, intermediates, consumables, catalysts and parts which are required for manufacture of resultant product; (b) mandatory spares within a value limit of ten per cent. of the value of the licence which are required to be exported alongwith the resultant product; (c) fuel required for manufacture of resultant product; and (d) packaging materials required for packing of resultant product; (iv) "manufacture" has the same meaning as assigned to it in paragraph 9.37 of the Foreign Trade Policy. ------------------------- Notes : (As amended by Notifications) No. 46/2005-Cus, dated 17-5-2005; No. 77/2005-Cus, dated 22-8-2005; No. 97/2005-Cus, dated 17-11-2005; No.....
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.... in condition (iv), for the words and brackets " Waluj (Aurangabad) ", the words Waluj (Aurangabad) , Talegoan(District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) and Patli (Gurgaon)", has been substituted vide Notification No. 123/2009-Cus, dated 10-11-2009. 10. Substituted vide Notification No. 93/2010-Cus, dated 14-9-2010, before it was read as:- "and Patli (Gurgaon)" 11. Substituted vide Notification No. 40 /2011 - Customs, Dated 19/05/2011, before it was read as:- "and Veerapandi (Tamil Nadu)," 12. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012, before it was read as:- "and Ennore (Tamil Nadu)" 13. Substituted vide Notification No. 40/2012-CUSTOMS, Dated....