TaxTMI 
TaxTMI 
TaxTMI 
Material imported into India against Special Value Based Advance Licence for the export of readymade Garments
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.... readymade garments (other than leather garments) issued under Scheme 'B' contained in Appendix XXII-A of the Handbook of Procedure 1 April 1992 - 31 March 1995, Vol. I (Revised Edition : April, 1995) published in terms of paragraph 53 of the Export and Import Policy by the Government of India in the Ministry of Commerce vide Public Notice No.292/(PN)92-97 dated the 30th April, 1995, 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 1[ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, subject to the following conditions, namely:- (1) Material imported....
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....r of Credit has been opened in favour of importer by the foreign buyer and no part of such materials shall be disposed of or utilised in any other manner. (5) 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 Licencing Authority by exporting goods manufactured with the use of materials imported in terms of this notification and the importer produces the said certificate together with evidence of discharge of export obligation to the satisfaction of the 2[Assistant Commissioner of Customs or Deputy Commissioner of Customs] within a period of thirty days of the expiry of period allowed for fulfilment of export obligation or within such extende....
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....ia in the Ministry of Commerce notification No.1 (RE-95)/92-97 dated the 31st March, 1995. (ii) "Licencing authority" means the Director General, Foreign Trade appointed under 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, (iii) "materials" means - (a) fabrics to be actually used in the manufacture of garments to be exported to the foreign buyer in terms of Letter of Credit opened by him in favour of importer; (b) Trimmings and embellishments and sample yardage not exceeding 3% of the value of overseas Letter of Credit. THE SCHEDULE Value based duty exemption entitlement certificate SPECIAL SCHEME B FOR READYMADE GA....
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....y CIF Value in Indian Rs. and equivalent US $ S. No. of the resultant products in Part E 5. 6. 7. Total value = PART -D Particulars of import of materials Sl.No. No. of the materials in Part C Bill of Entry no. Date and Custom House of Import Description Quantity and net weight 1. 2. 3. 4. 5. CIF Value Duty leviable but for exemption Signature of the Customs Officer with Name, Designation & 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 (i) Basic (ii)Additional Amount of Duty 6. 7. 8. 9. 10. (Parts E and F figure in the Export Part of this DEEC) PART -G Duties paid on ....
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....executed before clearance of the goods from the customs. Signature Seal of licensing authority Date PART - A Name-and address of the factories where the resultant products for export are manufactured. PART -B Name and address of factories where the ancillaries to the resultant products for export are manufactured. (Parts C and D figure in the Import Part of this DEEC) PART -E Resultant products Sl. No. Description Quality Technical Characteristics. 1. 2. 3. 4. Quantity FOB Value in Rs./US$ S. No. of the materials in Part C 5. 6. 7. PART -F Particulars of exports Sl.No. Sl. No. of the resultant product in Part E Name of the Custom House of Shipment Shipping Bill No. & Date Name of the vessel and outward entry ....
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....hem as correct. Signature............................................... Seal......................................................... Membership No................................. ------------------------------------- Notes:- [Notfn. No. 107/95-Cus. dt. 2.6.1995 as amended by 140/95, 6/96 and 28/96] 1. Substituted vide Notification No. 61/99-Cus, dated 11-5-1999, before substitution it was read as:- "Assistant Commissioner of Customs" 2. Substituted vide Notification No. 61/99-Cus, dated 11-5-1999, before substitution it was read as:- "Assistant Commissioner of Customs" 3. Substituted vide Notification No. 61/99-Cus, dated 11-5-1999, before substitution it was read as:- "Assistant Commissioner of Customs" 4. "[(6) that the impo....