TaxTMI 
TaxTMI 
Exempts goods when imported into India against a duty credit scrip issued under the Hi-tech Product Export Promotion Scheme.
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....1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods when imported into India against a duty credit scrip issued under the Hi-tech Product Export Promotion Scheme in accordance with paragraph 3.11 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from,- (a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and (b) from the whole of the additional duty leviable thereon ^12[ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, 1975, subject to the following conditions, namely :- (1) that the benefit under this notification shal....
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...., Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), ^2[Waluj (Aurangabad), Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar)] ^3[Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) ^4[Veerapandi (Tamil Nadu) ^6[Marripalem Village in Taluk of Edlapadu, District Guntur ^7[Tondiarpet (TNPM), Chennai and Irungatukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu]]] Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmeda....
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....(1), (3) and (5) of section 3 ] of the said Customs Tariff Act against the amount debited in the said scrip; (7) that the exports made by EOUs/EHTP/BTPs who do not avail of direct tax benefits or exemption shall be eligible, provided the same are not covered under the categories of exports specified in Paragraph 2; (8) that the said scrip shall be used for import of inputs or goods including capital goods Provided that, the following items are not permitted to be debited to the said scrip; (a) Garlic, peas and all other vegetables with a duty of more than 30% under Chapter 7 of ITC (HS) Classification of Export and Import items; (b) Coconut, areca nut, oranges, lemon, fresh grapes, apple and pears a....
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....transhipped through India; (c) export turnover of Special Economic Zone units or supplies made to such units or Special Economic Zone products exported through Domestic Tariff Area units; (d) deemed exports; Explanation, - For the purposes of this notification,- (i) "Goods" means any inputs, or goods including capital goods; (ii) "Capital goods" means any plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods or for rendering services, including those required for replacement, modernization, technological up gradation or expansion. It also includes packaging machinery and equipment, refractories for initial lining, refriger....
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....its 12. H 12 85414011 Solar Cells/Photovoltaic Cells whether or not assembled in modules/ panels [F. No.605/54/2008-DBK ] (S.R. Meena) Under Secretary to the Government of India. ------------------------------- Notes:- (As amended by notification no. 19/2009 Customs dated 24/2/2009) [For further addition of more ports, see notification no. 123/2009 Customs dated 10/11/2009] 1. For the words "and Krishnapatnam", the words and brackets, "Krishnapatnam and Ennore (Tamil Nadu)" has been substituted vide Notification No. 93/2010-Cus, dated 14-9-2010. 2. Substituted vide Notification No. 123/2009-Cus, dated 10-11-2009, before substitution it was read as, "Waluj (Aurangabad)" 3. For the....