TaxTMI 
TaxTMI 
Export Processing Zones/Free Trade Zones - Specified goods used by units in EPZ/FTZ exempted
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.... Annexure I to this notification (hereinafter referred to as the said goods), when required for the use by units (hereinafter referred to as the user industry) located in any Export Processing Zone, specified in Annexure II of this notification, being free trade zone (hereinafter referred to as the zone), and brought by the user industry from the factory of their manufacture or warehouse situated in other parts of India, for use by such user industry. (a) for the production or manufacture of articles for export out of India; or (b) for being used in connection with the production, manufacture or packaging of articles for export out of India; or (c) for carrying out processing of, or operations (including repairs, ....
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...., storage and utilisation of such goods; (6) the user industry satisfies the Development Commissioner of the zone that the said goods have been used for the purposes specified in clauses (a) to (d) or for any other purposes specified in the Export-Import Policy and in this notification; (7) the manufacturer of the said goods follows the procedure contained in rules 156A and 156B of the Central Excise Rules, 1944 (hereinafter referred to as the said rules) as modified by rule 173N of the said rules; (8) the user industry follows the procedure contained in Chapter X of the said rules with the modification that a certificate in form C.T. 3 annexed to this notification as Annexure III shall be used by the Central Exci....
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.... waste material or remnants are destroyed within the zone in the presence of the Central Excise Officer. Explanation. - For the purposes of this notification, "Export-Import Policy" means the Export and Import Policy, 1 April, 1992 - 31 March, 1997, published vide Public Notice of the Government of India in the Ministry of Commerce No. 1/ITC(PN)/92-97, dated the 31st March, 1992, as amended from time to time. 4. Notwithstanding anything contained in paragraph 1, in the case of user industry engaged in the development of computer software, the exemption contained therein shall also apply to said goods procured by such user industry for training, and for development and testing of software for export and for providing consultancy ....
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....sfaction of the Assistant Collector that any unit in the zone has been permitted to clear any of the said goods for being taken outside the zone, to any other place in India by the Development Commissioner of the zone, in accordance with the Export-Import Policy - (a) such clearance of capital goods, material handling equipment, office equipment and captive power plants or as the case may be, captive generating sets may be allowed on payment of an amount equal to the excise duty leviable on such goods on the depreciated value thereof and at the rate in force on the date of payment of such duty; (b) such clearance of used packing materials such as cardboard boxes, polyethylene bags of a kind unsuitable for repeated use, may....
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.... and sets as recommended by the Board of Approval. 4. Office equipments, spares and consumables thereof as recommended by the Board of Approval. 5. Raw materials. 6. Components. 7. Consumables. 8. Packaging materials. 9. Tools, Jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares thereof. 10. Prototype, technical and trade samples for development and diversification. 11. Drawings, blue prints and charts. ANNEXURE - II (see paragraph 1) Name of the Zone 1. Santa Cruz Electronics Export Processing Zone. 2. Kandla Free Trade Zone. 3. Falta Export Processing Zone. 4. Madras Export Processing Zone. 5. NOIDA Export Process....
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....Vishakapatnam Export Processing Zone" shall comprise of the places bearing the khasra numbers or survey numbers, as the case may be, and enclosed by the boundaries specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 38/94-Central Excises (N.T.), dated the 2nd September, 1994. ANNEXURE - III (see paragraph 1) No.__________________ Date __________________ FORM C.T. 3 Certificate for removal of excisable goods under bond This is to certify that: (1) Mr./Messrs ________________ (Name and address) is/are bona fide licensee holding licence No. __________ Valid upto ______________ (2) That he/they has/have e....