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

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.... of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts materials imported into India, against a Special Advance Licence with Actual User Condition in terms of para 7.4 of the Export and Import Policy 1997-2002 notified by the Government of India in the Ministry of Commerce vide Public Notice No. 41 (RE-98)/1997-2002, dated the 16th September, 1998 (hereinafter referred to as the said licence), from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the Additional duty leviable thereon ^3[under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff 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 o....

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....ufacture of such export product. The said officer shall also verify the actual utilisation of the imported materials in such export product as well as the wastage as is determined by him to be reasonable. (viii) that the imports and exports are undertaken through the sea ports at Mumbai, Calcutta, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam, Okha, Mundhra, Jamnagar and Muldwarka or through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur and cochin 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 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 (De....

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....est at the rate of twenty four per cent per annum from the date of clearance of the materials- (xiii) that the importer is registered with both the Central Excise Officer deputed for this purpose and the Electronics and software export promotion council.1 ^2[2. In a case of default in export obligation, when the duty on goods is paid to regularise the default, the amount of interest paid by the importer shall not exceed the amount of duty if such regularisation has been dealt in terms of Public Notice of the Government of India in the Ministry of Commerce No. 22 (RE-2013)/2009-2014 dated the 12^th August, 2013.] Explanation - In this notification,- (i) "Licencing Authority" means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by 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 val....

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.... 4. 5.             CIF Value Duty leviable but for exemption   Signature of the Customs Officer with Name, Designation and seal Heading No. of the First Schedule to the Customs Tariff Act, 1975 and Heading No. in the Schedule to the Central Excise Tariff Act, 1985 for levy of Additional Duty Rate of Duty Amount of Duty 6. 7. 8. 9. 10.           (Part E and F figure in the Export Part of this DEEC) PART G Duties paid on materials in respect of which the conditions of said notification are not complied with Sl.No. Sl. No. in Part D under which the import of the materials has been entered Description, Quantity and value of materials on which duty paid Rate of duty leviable  (i) Basic  (ii) Additional  (iii) Others 1. 2. 3. 4.           Amount of  (i) Duty  (ii) Interest Particulars of duty paying documents Signature of the Customs Officer 5. 6. 7.       Actual User Duty Exemption....

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.... Details of imports made : Sl.No. S. No. of Part C Description Quantity imported CIF value in Rs./in equivalent US $ 1. 2. 3. 4. 5.           Details of Exports made. Sl.No. S. No. In Part E Description Quantity exported FOB value in Rs./in equivalent US $ 1. 2. 3. 4. 5.           1. I/We hereby declare that information given in this statement is correct. 2. I/We hereby declare that no benefit under ^1[Rule 18 or Rule 19 of the Central Excise (No. 2) Rules, 2001], has been availed in respect of exports made under this DEEC. Signature....................... Name of the Signatory.... Designation................... Full address.................. Certificate of Chartered Accountant/Cost Accountant I have explained the applicant firm's actual imports and exports as given above and find them as correct. Signature................... Seal.......................... Membership No......... Certificate of the said officer (Designated Officer of the Department of Electronics) I have verified the relevance/usea....