TaxTMI 
TaxTMI 
Exemption to imports made against Duty Entitlement Pass Book
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.... at the rate specified in the corresponding entry in column (3) of the said Table; (2) from so much of additional duty leviable thereon 2[ 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: - (i) that the importer has been issued a Duty Entitlement Pass Book by the Licencing Authority in pursuance of paragraph 7.25 read with paragraph 7.29 of the Export and Import Policy (hereinafter referred to as said Duty Entitlement Pass Book). (ii) The importer has been permitted credit entries in the said Duty Entitlement Pass Book at the rates noti....
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...., Ludhiana, Hyderabad; Nagpur, Agra, Faridabad, Jaipur, Guntur, Varanasi, Jodhpur, Salem, Tirupur, Singanalur, Waluj, Malanpur and Surat: Nasik, Rudrapur (Nainital), Kota, Udaipur, Daulatabad (Wanjarwadi and Maliwada), Dighi (Pune), Vadodra, Ahmedabad, Bhiwadi, Madurai, Jallandhar, Meerut, Bhilwara, 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 where the expiry of the Duty Entitlement Pass Book falls before the last day of the month, the Duty Entitlement Pass Book shall be deemed to be valid till the last da....
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....dditional duty of customs leviable 3[under sub-sections (1), (3) and (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. (vii) Where benefit of exemption from duty is claimed by a person, who is not a Duty Entitlement Pass Book holder, such benefit shall be permissible only against specific amount of credit not being a Provisional credit, transferred by a duty Entitlement Pass Book holder to such person. TABLE S.No. Description of goods Standard rate Additional duty rate 1 2 3 4 1. Goods other than edible oils Nil Nil 2. Edible oils 50% of applied rate of duty 50% of a....