TaxTMI 
TaxTMI 
Exemption to Goods Imported against Advance Licences
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....t orders or for transfer to another Advance Licence holder, 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 under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- (a) the materials imported are covered by a Duty Exemption Entitlement Certificate (hereinafter referred to as the said certificate), issued by the licensing authority in the form specified in the Schedule to this notification, in respect of the value, quantity, description, quality and technical characteristics, as specified in Part 'C' of the said Certificate: Provided that where the quantity allowed for a particular description of material cannot be imported within the CIF value specified under the said Certificate, the Collector of Customs may allow increase in the CIF value of such material to the extent of 10% but such increase shall not exceed the total value specified in the said Certificate; (b) the importer at the time of clearance of the imported materials makes - (i) a claim in the writing to the Collector of ....
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....ultant products are transferred to another Advance Licence holder, such transfer shall be in accordance with the provisions relating to the Intermediate Advance Licences contained in Chapter XIX of the Im­port & Export Policy April, 1990 - March, 1993. Explanation. - In this notification,- (i) "Canalising agency" has the same meaning as in the Import and Export Policy April, 1990 - March, 1993; (ii) "committee" means the Inter-Departmental Committee as constituted by the Central Government under the Office Memorandum of the Govern­ment of India in the Ministry of Commerce, Office of the Chief Controller of Imports & Exports, No. 3/54/75-EPC dated the 3rd December, 1975 and the Circular Nos. 9/30-85-EPC dated the 28th June, 1985, and 168-ITC (PN)88-91 dated 29-9-1989 (F. No. 9/191/86-EPC), for the time being in force, or as re-constituted by the Central Government from time to time; (iii) "exempt materials" means the materials imported and specified in Part 'C' of the said Certificate and eligible for exemption from duty under this notification; (iv) "Import and Export Policy April, 1990 - March, 1993" means the Import and Export Policy April, 1990 - March, 19....
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....cise under Rule 191B of Central Excise Rules, 1944. 3. This notification shall come into force on the 1st day of April, 1990. THE SCHEDULE DUTY EXEMPTION ENTITLEMENT CERTIFICATE (This consists of _____________________________________ pages) Serial No. _______________ Date of issue_________________ Port of registration : _______________ This is granted in favour of _______________________________ (Importer's name and full   _______________________________ address) Materials imported against Advance Licence No. ____________ dated the __________ issued by ____________ to the above importer and covered by the list of materials specified under Part 6 of this Certificate would be eligible for ex­emption from duty subject to the conditions specified in the notification of the Govern­ment of India in the Department of Revenue No. 159/90-Customs, dated the 30th March, 1990 (hereafter in this Schedule referred to as the said notification). The Importer shall make the exports in terms of condition (c) of the said notification within A bond/legal undertaking in terms of condition (b) of the said notification for Rs. ______ shall be ....
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....the vessel. 1. 2. 3. 4. 5. Quantity Net weight of the export product Description as per the shipping bill F.O.B. value Signature of the Customs Officer with designation and seal and remarks if any. 6. 7. 8. 9. 10. PART G Duties paid on materials in respect of which the conditions of the said notification are not complied with Sl. No. S. No. in Part D under which the im­port of the mate­rials has been entered. Description, quantity and value of materials on which duty is paid Rate of duty leviable i) Basic ii) Addi­tional iii) Auxi­liary Amount of i) duty ii) Inte­rest Particulars of duty paying documents. Sign of the Customs Officer with desi­gnation and seal 1. 2. 3. 4. 5. 6. 7. PART H CERTIFICATE I, _____________________________ (Name) Power of Attorney Holder of _____________________________ (Importers) having their factory premises at _______________ in whose favour the Duty Exemption Entitlement Certificate Serial No. _______ dated _______ has been granted, certify that - (a) the goods exported as specified in Serial No. (s) ....