Exemption to materials imported against a Special Advance Licence with actual user condition

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....riff Act, subject to the following conditions, namely:- (i) that the materials imported are covered by the said licence and an Actual User Duty Exemption Entitlement Certificate (hereinafter referred to as the said certificate), issued by the Licensing Authority in the form specified in the Schedule annexed to this notification, in respect of quantity and description; Provided that the value and details of the technical specifications of the materials shall be submitted by the importer to the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction in the Bill of Entry and Part 'D' of the said certificate at the time of clearance; (ii) that materials imported are required in export of the resultant electronic products made of the materials and the import of the materials is made prior to the export; (iii) that the resultant electronic products shall be manufactured only out of the materials imported under this notification. (iv) that the importer at the time of clearance of the imported materials executes a bond with such surety or security and in such form and for such sum as may be specified by the Assistant Commissioner of Customs....

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.... Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur and Varanasi. Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodra, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwada,Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadri or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole and Mahadipur. Provided that the Commissioner of Customs, may by Special Order and subject to such conditions as may be specified by him, permit import and export through any other Seaport, Airport, or Inland Container Depot or through the Land Customs Station. (ix) that the sourcing of the imported materials from private bonded warehouses set up under para 5.15 of the Export and Import Policy 1997-2002 would be allowed; (x) that the export obligation is discharged within the period specified in the said certificate or within such extended period as may be granted by the Licensing Authority by e....

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.... him to grant a licence under the said Act; (ii) "materials" means - (a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of resultant product specified in Part 'E' of the said certificate. (b) mandatory spares within a value limit of ten per cent of the value of said licence which are required to be exported alongwith the resultant product; and (c) packaging materials required for packing of resultant product. THE SCHEDULE ACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE Part 1 (IMPORT) (This consists of ................... pages) Sl. No..................... (IMP) Date of issue .................... Port of Registration ........................ Issued to................................................................. ........................................................................................... (name and full address of ............................................................................................ the licencee) Materials imported against licence No....... dated........ issued by.......... to the above licencee and covered by the list of materials specified i....

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..................... Issued to ................................................. ........................................................................................... (name and full address of .................................................................................................................... the licencee) Materials imported against Licence No..........dated......... issued by...... to the above licencee and covered by the list of materials specified in list (a) of Part 'C of this certificate would be eligible for exemption from customs duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No.............Customs, dated the ......... 1998. The licencee shall discharge the export obligation in terms of the said notification within ........... months from the date of issue of licence. A Bond with surety/security in terms of the said notification, shall be executed before clearances of the goods from the customs. Signature Seal of licensing authority date PART A Names and addresses of the factories where the Resultant products for export are manufactured. PART B Names and....