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Exempts goods imported under DEPB scheme

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.... the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table; (b) from so much of additional duty leviable thereon ^18[ 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 Scrip by the Licensing Authority in terms of paragraph 4.3 of the Foreign Trade Policy or Rule 24 or Rule 30 of the Special Economic Zones Rules, 2006; (ii) that the importer has been permitted credit entries in the said Duty Entitleme....

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....Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar), Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry, Raipur, Rewari, Rudrapur (Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara, Varanasi, ^2[Waluj (Aurangabad) , Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, Dist....

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....tional duty of customs leviable^19[ 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; (vi) that the importer shall be entitled to avail the drawback or CENVAT credit of additional duty leviable^ 20[ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act against the amount debited in the said Duty Entitlement Pass Book Scrip; (vii) that where benefit of exemption from duty is claimed by a person, who is not a Duty Entitlement Pass Book Scrip holder, such benefit shall be permissible only against specific amoun....

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....tification (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act; (iv) "applied rate of additional duty" means the additional duty leviable^ 21[ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act with respect to the goods specified in column (2) of said Table, read with any other notification (for the time being in force) issued in respect of such goods under sub-section (1) of section 25 of the said Customs Act. ^6[(v) "Let Export Order" means an order which permits clearance and loading of the goods for exportation by the proper officer in accordance with section 51 of the said Customs Act.] F.NO.605/58/2009-DBK (Raje....

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....o. 40 /2011 - Customs, Dated 19/05/2011, before it was read as:- "and Veerapandi (Tamil Nadu)," 8. Substituted vide Notification No. 37/2012-CUSTOMS, Dated 24/05/2012, before it was read as:- "and Ennore (Tamil Nadu)" 9. Substituted vide Notification No. 40/2012-CUSTOMS, Dated 14/06/2012, before it was read as:-"and Marripalem Village in Taluk of Edlapadu, District Guntur" 10. Substituted vide Notification No. 50/2012-Customs, dated 10/09/2012, before it was read as:- "and Tondiarpet (TNPM), Chennai " 11. Substituted vide Notification No. 4/ 2013 - Customs, dated 14/02/2013, before it was read as:- "Trivandrum and Varanasi". 12. Substituted vide Notification No. 20/2013 - Customs d....