TaxTMI 
TaxTMI 
Exemption to specified goods imported on procured by EOU's, STP Units, EHTP units etc. for specified purposes
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....inafter referred to as the unit ) other than those referred to in clauses (b), (c) and (e), or (ii) manufacture or development of software, data entry and conversion, data processing, data analysis and control data management or call center services for export by Software Technology Park (STP) unit, or a unit in Software Technology Park Complex under the export oriented scheme (hereinafter referred to as the unit) ; or (iii) manufacture and development of electronics hardware or electronics hardware and software in an integrated manner for export by an Electronic Hardware Technology Park (EHTP) unit or a unit in Electronic Hardware Technology Park Complex under the export oriented scheme (hereinafter referred to as the unit ); or (b) all goods specified in the Annexure-II to this notification, when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act or from international exhibition held in India for the purposes of production, manufacture or packaging of articles specified in Annexure-III for export by export oriented undertaking in....
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....ble thereon under sub-sections (7) and (9), respectively of section 3 of the said Customs Tariff Act: Provided that ^74[exemption under this notification shall be subject to the following conditions], namely:-] (1) The importer has been authorised by the Development Commissioner to establish the unit for the purposes specified in clauses (a) to (e) of the opening paragraph of this notification; (2) The unit carries out the manufacture, production, packaging or job-work or service ^39[subject to such conditions] as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs or Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, (hereinafter referred as the said officer) in this behalf; ^50[2A. The unit shall follow the procedure prescribed under rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, for import of goods.] (3) The unit executes a bond in such form and for such sum and with such authority, as may be specified by the said officer, binding himself,- (a) to bring the said goods into the unit or and use them for the s....
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.... to be achieved alongwith interest at the rate as specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue,) issued under section 28AB of the said Customs Act, on the said duty to be paid on demand from the date of importation or procurement of the said goods till the payment of such duty. (4) The said officer may, subject to such conditions and limitations as may be imposed by him and subject to the provisions of the Foreign Trade Policy,- (i) permit re-export of the goods; (ii) Omitted (iii) permit the goods (other than capital goods) or goods partially processed or manufactured or packaged in the unit, to be taken outside the unit without payment of duty for the purpose of test, repairs, replacement, calibration, refining, processing, display, jobwork or any other operation necessary for manufacture of final product and to be returned to the unit, thereafter or remove the same without payment of duty under bond for export from jobworker's premises: Provided that in case of export from the job-worker's premises, such job-worker shall be Central Excise registrant under section 6 ....
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.... out the sample from the unit. (4b) The unit may transfer capital goods or goods manufactured, produced, processed or packaged in that unit to any other unit in a Special Economic Zone (SEZ) or other Export Oriented Undertaking (EOU) or Electronic Hardware Technology Park (EHTP) unit or Software Technology Park (STP) unit, as the case may be, without payment of duty for the purpose of manufacture and export there from or for use within the unit after giving prior intimation to the said officer, subject to maintenance of proper accounts of removal and receipt of goods ^40[***] ^25[such transferred goods may also be returned by the second unit to the original unit in case of rejection without payment of duty;]; ^26[(4ba) In respect of a group of EOUs or EHTPs or STPs as the case may be, BTP units which source inputs centrally in order to obtain bulk discount and, or, reduce cost of transportation and other logistics cost and, or, to maintain effective supply chain, inter unit transfer of goods and services may be permitted on a case-to-case basis by the Unit Approval Committee. In case inputs so sourced are imported and then transferred to another unit, then value o....
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.... articles or the sale proceeds within a period of forty-five days from the date of departure through normal banking channel; Provided that in case of status holder, no approval of Development Commissioner or permission of the said officer shall be essential and personal carriage of the goods may be undertaken after giving intimation to the Development Commissioner and the said officer. (v) with the approval of Development Commissioner, export of jewellery for holding, or participating in, an exhibition abroad subject to the condition that the jewellery not sold shall be re-imported within sixty days of the close of the exhibition; ^11[Provided that in case of exhibition in USA, the time period for re-importing the jewellery shall be ninety days] (vi) to export jewellery including branded jewellery for display and sale in the permanent shops set up abroad, provided that such items not sold abroad within one hundred eighty days, shall be re-imported within next forty five days ; (vii) to remove parts and tools of machines temporarily into Domestic Tariff Area without payment of duty for the purpose of repairs and return thereof after such ....
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....l gems and jewellery manufactured in the unit to foreign bound passengers to be transferred in accordance with Foreign Trade Policy to the customs warehouse at respective Customs Airport for being handed over to the said passenger for the purpose of export as per procedure specified by the respective Commissioner of Customs ^69[****], as the case may be, in this regard; ^58[(xv) subject to the fulfillment of such conditions as he may specify, the maximum wastage or manufacturing loss of gold or platinum or silver during the manufacture of jewellery or articles thereof shall be as per paragraph 4.60 of the Handbook of Procedures. Explanation.- For the purposes of this sub-condition, (a) the percentage of wastage shall be calculated with reference to the total quantity of gold or platinum or silver imported or issued for manufacture of the jewellery; (b) no wastage shall be allowed for jewellery procured against exchange under provisions of the Foreign Trade Policy;] TABLE Description of Jewellery % of wastage of Gold or Platinum % of wastage of of Silver 1 2 3 Plain jewellery and articles thereof unstudded 3.5% 4.5% ....
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....nfrastructural equipments imported by Software Technology Park (STP) unit to be linked to research or educational institute (other than institute engaged in commercial activities) as may be approved by the Inter Ministerial Standing Committee for research, education or any such non commercial purposes as per procedure specified by him in this regard and subject to necessary permission granted by the Inter Ministerial Standing Committee; (11) The said officer may permit Software Technology Park (STP) unit to use computer system for training purposes (including commercial training) subject to the condition that the unit had achieved positive Net Foreign exchange Earning and that no computer terminal ^43[shall be installed outside the premises of the unit;] (12) The said officer subject to the approval of the Commissioner of Customs ^69[****], as the case may be, may allow diesel generating sets, captive power plants, central air-conditioning equipments, uninterrupted power supply system, networking equipments, EPABX, Fax, photocopier equipments, data transfer protocol equipments and security system imported by an export oriented undertaking, or Electronic Hardware T....
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....cy fees received by such unit in convertible foreign currency for consultancy services for development of software 'on site' abroad shall be deemed to be exports for the purpose of fulfilment of positive Net Foreign exchange Earning under this notification. ^51[3. Notwithstanding anything contained in this notification, the exemption from the whole of duty of Customs leviable thereon under First Schedule to the Customs Tariff Act, 1975 (51 of 1975), shall not apply to inputs which on importation into India or procurement, are used for the purpose of manufacture of finished goods [ other than falling under Fourth Schedule of Central Excise Act, 1944 (1 of 1944) ] or services and such finished goods and services, (including by-products, rejects, waste and scrap arising in the course of production, manufacture, processing or packaging of such goods ) are supplied in Domestic Tariff Area in accordance with the Foreign Trade Policy, on payment of applicable Goods and Service Tax leviable thereon, or are in stock at the time of exit from the scheme in accordance with the Foreign Trade Policy and in case of waste and scrap within SION or within norms fixed by the Norms Committe....
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....rk (EHTP) unit engaged in manufacture of electronic hardware and software in integrated manner, shall be allowed to sell software, data entry and conversion, data processing, data analysis, control data management or rendering of call centre services through data communication link and or tele-communication link subject to such conditions as may be specified by Commissioner of Customs: Provided also that goods, which have been repaired, reconditioned, re-engineered shall not be allowed to be sold in the Domestic Tariff Area. Explanation.- For the purpose of this paragraph, on payment of whole of duty of Customs leviable thereon under the First Schedule to the Customs Tariff Act 1975 availed as exemption, under this notification, on the inputs utilised for the purpose of manufacture of finished goods [ other than falling under Fourth Schedule of Central Excise Act, 1944 (1 of 1944) ] before clearance of such finished goods (including by-products, rejects, waste and scrap arising in the course of production, manufacture, processing or packaging of such goods) or services on payment of applicable, Goods and Service Tax leviable thereon, in Domestic Tariff Area or as are in....
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....ount; (2) there shall be no upper limit for such depreciation and depreciation upto 100% could be allowed; (3) the depreciation shall be allowed from the date of commencement of commercial production of the unit or where such goods have been received after such commencement, from the date on which such goods have come into use for commercial production to the date of ^46[***] clearance, ^46[***] . ^29[(4) unit which has not availed any duty benefit on procurement of raw material, capital goods, etc., may be provided fast track de-bonding or exit from the STP or EHTP scheme."] (b) such clearance ^46[***] of goods (including empty cones, bobbins, containers, suitable for repeated use) other than those specified in clause (a) may be allowed on payment of duty ^61[but for the exemption on the value at the time of import]; Provided further that in a case of exit by a unit where positive NFE criteria is fulfilled in terms of Para ^78[6.17(g)] of Foreign Trade Policy, such clearance ^46[***] of goods shall be allowed under Advance Authorization as one time option on payment of applicable duty. (c) such clearance ^46[***] of....
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....ecified in clause (b) of opening paragraph of this notification to take out goods as specified at Sl. Nos. 12 to 20 in Annexure-II , to the fields and farms of contract farmers of the unit for production or in connection therewith; and to bring back the produce to the unit for exports, in accordance with the provisions of Foreign Trade Policy and Handbook of Procedures, Volume-I and subject to the following conditions:- (i) the unit shall produce an agreement between it and contract farmer(s) to the said officer; (ii) in case of unit other than those which are in existence for less than two years, they shall be required to furnish a bank guarantee equal to the total duty foregone on the goods so transferred to the fields or farms of contract farmers; (iii) prior to import of the goods, the unit shall apply to the said officer giving the details, such as, number of contract farmers and location of their farms, measurement of the farms or fields under contract farming, input-output norms of production as fixed by Directorate General of Foreign Trade and their projected requirements and after examination of the such projected requirement, t....
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....on of quarry or quarries at a later stage shall be intimated by the unit to the Development Commissioner and said officer; (ii) the goods are used by the unit for the purpose of quarrying of granite meant for further processing or manufacture or production of articles of granite for export by its own export oriented undertaking; (iii) the unit maintains a proper account of receipt, consumption and utilisation of the said goods and of granite so quarried and transferred to his processing unit or to any other export oriented unit or units in special economic zone, and shall submit such accounts periodically to the Development Commissioner of the Zone and to the said officer, in such form and in such manner as may be laid down by the Development Commissioner or the said officer, as the case may be ; (iv) the said officer may, subject to such conditions and limitations as he may specify and subject to the provisions of the Foreign Trade Policy, allow - (a) the unit to supply granite so quarried to other export oriented undertaking or units in the special economic zone without payment of duty; (b) the goods to be taken....
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....intain account for the quantity of consumables and raw materials used in generation of each unit of power so transferred as quantified on the basis of norms approved by the Board of Approval or Inter Ministerial Standing Committee, for the purpose of calculation of Net Foreign Exchange Earning. 9. Notwithstanding anything contained in this notification, the exemption contained herein shall also apply to computers and computers peripherals including printer, plotter, scanner, monitor, keyboard and storage unit, when donated by the unit two years after their import or procurement and use by the unit, to - (i) a School run by the Central Government or, Government of a State or, a Union territory or, a local body; (ii) an Educational Institution run on non-commercial basis by any organization; (iii) a Registered Charitable Hospital; (iv) a Public Library; (v) a Public Funded Research and Development Establishment; (vi) a Community Information Centre run by, the Central Government or, Government of a State or, a Union territory or, local body; (vii) an Adult Education Centre run b....
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....ntained herein shall also apply to import and supply of promotional materials like brochures, literatures, pamphlets, hoardings, catalogues and posters of products for the purpose of export promotion activities, to the extent of 1.5 (one point five) percent. of the Free on Board (FOB) value of the preceding year's exports: ^16[(iii) the exemption contained herein shall also apply to goods which are relatable to the articles manufactured by the unit for consolidation into sets alongwith such articles and export thereof (for example, cuff-links imported for exports alongwith shirts manufactured by the unit or a brush imported for packaging with the hair dye manufactured and exported by the unit, etc.), subject to the following conditions, namely:- (a) no such exemption shall apply to gems and jewellery units; (b) the value of goods eligible for exemption shall not exceed 5% of the FOB value of such manufactured articles exported by the unit in the preceding financial year; (c) the list of goods to be imported under this clause shall be approved by the Board of Approval and the unit shall fulfill such conditions as may be specified by the Board ....
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....nt, and solar captive power plant.] 12. The notifications of the Government of India in the Ministry of Finance, Department of Revenue, Nos. 3/88-Customs, dated the 14th January 1988 (G.S.R. 31(E), dated the 14^th January, 1988), 277/90-Customs, dated the 12th December 1990, (G.S.R. 943(E), dated the 12^th December, 1990), 138/91-Customs, dated the 22nd October 1991 (G.S.R. 639(E), dated the 22^nd October 1991), 140/91-Customs, dated the 22nd October 1991, ( G.S.R. 641(E), dated the 22^nd October 1991), 95/93-Customs, dated the 2nd March 1993( G.S.R. 254(E), dated the 2nd March, 1993), 96/93-Customs, dated the 2nd March 1993, ( G.S.R. 255(E), dated the 2nd March 1993), 126/94-Customs, dated the 3rd June 1994, (G.S.R. 488(E), dated the 3rd June 1994), 196/94- Customs, dated the 8th December 1994, (G.S.R. 856(E), dated the 8th December 1994), 53/97- Customs, dated the 3rd June, 1997, (G.S.R. 302(E), dated the 3rd June 1997), 47/98-Customs, dated the 16th July, 1998 ( G.S.R No. 391(E), dated the 16th July, 1998), and 58/2000-Customs, dated the 8th May, 2000 (G.S.R. 415(E) dated the 8th May, 2000) are hereby rescinded. 13. This notification shall come into force on the 1st day of....
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.... the Government of India in the Ministry of Commerce and Industry vide notification No. 4(RE-95)/92-95, dated 30th April, 1995 and approved by the Inter- Ministerial Standing Committee; (x) "special economic zone" has the same meaning as assigned to it in clause (iii) to the Explanation 2 of sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944); ^33[(xi) 'Status holder' means importer recognised as One Star Export House, Two Star Export House, Three Star Export House, Four Star Export House or as the case may be, Five Star Export House, in terms of the Foreign Trade Policy;] (xii) "NFE" means Net Foreign Exchange Earnings in terms of ^34[Para 6.04 of Foreign Trade Policy and Para 6.10 of Handbook of Procedure] and shall be calculated in the manner explained in ^66[Annexure to Appendix 6F of ^84[Foreign Trade Policy]. (xiii) "SION" means Standard Input Output Norms notified by Director General of Foreign Trade in ^85[Hand Book of Procedures]/approved by Board of Approval. ^7[(xiv) "Norms Committee" means the Norms Committee in the Directorate General of Foreign Trade for recommending Input Output norms and value addition norms to be notified by the ....
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....exportation, for repair or reconditioning. (ii) Goods re-imported, as specified in Annexure-VII to this notification, within seven years from the date of exportation, for repair or reconditioning. Provided that such re-imported goods mentioned at (i) and (ii) above are re-exported within one year of the date of re-importation.] 15. Goods re-imported within one year from the date of exportation from the unit due to failure of the foreign buyer to take delivery. ^24[Explanation.- For removal of doubts, it is clarified that the goods for which there is failure of the foreign buyer to take delivery shall include goods rejected by the foreign buyer.] ^23[15A Goods re-imported within sixty days of close of exhibition for which these goods were exported. In case of exhibition in USA, the time period shall be ninety days.] ^8[15B Pharmaceuticals samples in retail packs (repacked from bulk packs exported by the unit) imported for retention or stability in terms of any statutory requirements.] 16 Raw materials for making capital goods for use with in the unit for the purpose of production. ^4[17 Any other item required within the unit in relation to pro....
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....ypes of grafts, tissue culture material, and other vegetatively propagated material utilized for sowing and planting. 13 Filters. 14 Dripliers, Drip-lines, and Drip-fitting. 15 Micro Sprinklers and Misters. 16 Agriculture Sprinklers. 17 Fertilizer Tanks. 18 Valves. 19 Fertilizer Pumps and Chemical Injections. 20 Fertilizers and chemicals for pre and post harvest treatments such as micro nutrients, plant and growth regulators and other organic and in-organic substances used for plant nutrition, insecticides, fungicides, weedicides, herbicides, and the like. ANNEXURE - III Sl.No. Description of Goods 1 Live animals falling under Chapter 1. 2 Bird's eggs (fresh) in shells of heading 0407. 3 Live trees and other plants; bulbs, roots and the like, cut flowers and ornamental foliage. 4 Fresh vegetables of heading 0701 to 0709; whole uncut sun dried vegetables of heading 0712 and 0713; Fresh and uncut/sun dried roots and tubers of heading 0714. 5 Fresh and uncut/sun dried edible fruits and nuts of headings 0801 to 0810. 6 Fresh or sun dried plants and parts of plants of heading 1211. 7 S....
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.... Derricks 14 Tippers and Dumpers 15 Welding Machine 16 Generating sets 17 Steel Chains and Steel Ropes 18 D-Shackles 19 Diamond Wires 20 Diamond Segments 21 Tungsten Carbon Drill Rods 22 Steel Feathers & Wedges 23 Burner Nozzle 24 Welding rods 25 Hydraulic Oil and Lubricants 26 Explosives 27 Chisels, Hammers, Chain Pulley Blocks 28 Steel Pillow Kits 29 Dust Collector 30 Consumables and Tools 31 ^9[Spares upto a value of 5 per cent of the value of respective goods specified at Sl. No.1 to Sl. No.29 in each financial year.] ANNEXURE-VI Sl. No. Description of Goods 1 Capital goods. 2 Raw Materials. 3 Spares parts of machinery. 4 Consumables required for manufacture of goods. 5 Components. 6 Samples prototype, not exceeding two in number, of each type of articles covered by the manufacturing activity. 7 Packaging materials. 8 Tools, jigs, gauges, fixtures, moulds, dies and instruments and accessories. 9 Drawings, blue prints, technical maps and charts relating to the manufacturing activity. 10 Goods ....
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....pparatus 16. 9018 13 Magnetic resonance imaging apparatus 17. 9018 19 10 Electro encephalographs 18. 9018 19 20 Echo cardiograph 19. 9021 40 Hearing aids 20. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like 21. 9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeter, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 22. 9028 30 Gas, liquid or electricity supply or production meters, including calibrating meters therefor - Electricity meters 23. 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measurin....
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....pto 2% of the import quantity shall be allowed; (b) where additional items other than those given in the SION are required as input or where the unit considers the existing SION as inadequate or where generation of waste, scrap and remnants is beyond 2% of the import quantity, use of such goods shall be allowed on the basis of self-declared norms till such norms are fixed on ad hoc basis by the jurisdictional Development Commissioner within a period of three months from the date of self declared norms and the unit undertakes to adjust the self-declared/ ad hoc norms in accordance with norms as finally fixed by the Board of Approval within a six months of fixation of ad hoc norms;" 6. Substituted for "such clearance or debonding of capital goods may be allowed on payment of duty on the depreciated value thereof and the rate in force on the date of debonding or clearance, as the case may be." vide notification no. 60/2008 Customs dated 5-5-2008 7. Inserted vide notification no. 60/2008 Customs dated 5-5-2008 8. Inserted vide notification no. 18/2009 Customs dated 23/2/2009 9. Substituted vide notification no. 18/2009 Customs dated 23/2/2009, before it ....
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....39; means Handbook of Procedures Volume I, 1^st September, 2004- 31st March, 2009 published by the Government of India in the Ministry of Commerce and Industry vide public Notice No. 1/2004-09, dated the 31st August, 2004 as amended from time to time." 20. Substituted vide notification no. 106/2009 Customs dated 14/9/2009, before it was read as, "(viii) "Nominated Agencies" means the Metals and Minerals Trading Corporation Limited, the Handicraft and Handloom Export Corporation, the State Trading Corporation, the Projects and Equipment of India Limited and any agency authorised by the Reserve Bank of India in this regard;" 21. Substituted vide notification no. 106/2009 Customs dated 14/9/2009, before it was read as, "Paragraph 3.5.2 of the Foreign Trade Policy" 22. Substituted vide notification no. 106/2009 Customs dated 14/9/2009, before it was read as, "Para 6.10.1" 23. Substituted vide notification no. 106/2009 Customs dated 14/9/2009, before it was read as, "15A. Goods re-imported within 60 days of close of exhibition for which these goods were exported." 24. Inserted vide Notification No. 53/2012-Customs, dated 13/09/2012 25. Inserted vide N....
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....k of Procedure, volume 1" 35. Substituted vide Not. 34/2015 - Dated 25-5-2015, before it was read as, " (i) in the case of capital goods, such goods are not proved to the satisfaction of the said officer to have been installed or otherwise used within the unit, within a period of one year from the date of import or procurement thereof or within such extended period not exceeding five years as the said officer may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow; (ii) in the case of goods other than capital goods, such goods as are not proved to the satisfaction of the said officer to have been used in connection with the production or packaging of goods in accordance with SION for export out of India or cleared for home consumption within a period of three years from the date of import or procurement thereof or within such extended period as the said officer may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow: ^5[Provided that- (a) where no SION have been notified, the generation of waste, scrap and remnants upto 2% of input qu....
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....notification in this regard, if any, no exemption in respect of inputs utilized for the purpose of manufacture of such finished goods (including rejects, waste, scrap, remnant and by-products) shall be available under this notification." 39. Substituted vide Not. 44/2016 - Dated 29-7-2016, w.e.f. 13thAugust, 2016, before it was read as, "in Customs bond and subject to such other condition" 40. Omitted vide Not. 44/2016 - Dated 29-7-2016, w.e.f. 13thAugust, 2016, before it was read as, " and following the procedure of in-bond movement of goods " 41. Omitted vide Not. 44/2016 - Dated 29-7-2016, w.e.f. 13thAugust, 2016, before it was read as, "(5) Where whole of the process of manufacture by unit is not possible to be undertaken in bond, with the approval of Commissioner of Customs or Commissioner of Central Excise, as the case may be, may, subject to such conditions as may be specified by him, permit such unit to undertake such of the processes as necessary, in Customs bond. " 42. Substituted vide Not. 44/2016 - Dated 29-7-2016, w.e.f. 13thAugust, 2016, before it was read as, " Baggage Rules, 1998 " 43. Substituted vide Not. 44/2016 - Dated 29-7-2016, w.....
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.... to the warehouse appointed or registered under notification of the Government of India in the Ministry of Finance ( Department of Revenue) No. 26/98-Central Excise ( NT), dated the 15^th July, 1998 or No. 46/2001-Central Excise ( NT), dated the 26th June, 2001 or cleared to the warehouse authorised to carry out manufacturing process or other operation under section 65 of the Customs Act, 1962 (52 of 1962) and under the Manufacture and Other Operations in Warehouse Regulation, ^13[or cleared to organizations which are entitled for duty free import of such goods in terms of the following exemption notifications- 1. No. 106/58-Customs dated the 29^th March, 1958 2. No. 152/94-Customs dated the 13^th July, 1994 3. No. 39/96-Customs dated the 23^rd July, 1996 4. No. 50/96-Customs dated the 23^rd July, 1996 5. No. 84/97-Customs dated the 11^th November, 1997 issued by the Ministry of Finance in pursuance of clause (e) of paragraph 6.9 of the Foreign Trade Policy, without payment of duty ^38[ Provided that where such finished goods (including rejects, waste, scrap, remnants and by-products) are either non excisable or such finis....
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....-2018 before it was read as "(xv) subject to the fulfillment of such conditions as he may specify, wastage of gold or platinum specified in column (2) of the Table given below or wastage of silver as specified in column (3) of the said Table, during the manufacture of jewellery of description in the corresponding entry in column (1) of the said Table;" 59. Substituted vide Notification No. 79/2018-Customs dated 05-12-2018 before it was read as "(i) No. 106/58-Customs dated the 29th March, 1958;" 60. Substituted vide Notification No. 79/2018-Customs dated 05-12-2018 before it was read as "payment of duty on the depreciated value thereof and at the rate in force on the date of ^46[***] clearance" 61. Substituted vide Notification No. 79/2018-Customs dated 05-12-2018 before it was read as "on the value at the time of import and at rates in force on the date of payment of such duty" 62. Substituted vide Notification No. 79/2018-Customs dated 05-12-2018 before it was read as "the Policy circular No. 77 (RE-2008)/2004-09 dated the 31^st March, 2009 as amended from time to time, issued by Director General of Foreign Trade are followed by the nominated a....
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..... 28/2023 - Customs, dated 01.04.2023, before it was read as, "6.18(d)" 78. Substituted vide Notification No. 28/2023 - Customs, dated 01.04.2023, before it was read as, "6.18(g)" 79. Substituted vide Notification No. 28/2023 - Customs, dated 01.04.2023, before it was read as, "6.8" 80. Inserted vide Notification No. 28/2023 - Customs, dated 01.04.2023. 81. Substituted vide Notification No. 28/2023 - Customs, dated 01.04.2023, before it was read as, ^"30[(iii) 'Foreign Trade Policy' means Foreign Trade Policy, 2015 - 2020 notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide notification No. 01/2015-2020 dated the 1^st April, 2015;]" 82. Substituted vide Notification No. 28/2023 - Customs, dated 01.04.2023, before it was read as, "^31[(vi) 'Handbook of Procedures' means Handbook of Procedures notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-I, Section 1 vide Public Notice No. 01/2015-2020, dated the 1^st April, 2015;]" 83. ....