Operations of EOU/STPI/EHTP and DTA units availing exemption /concessional rate Of duty under Import Of Goods at Concessional Rate Of Duty Rules, 2017 based on circulars and Notifications issued by CBIC

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.... rate of duty under Import of Goods at Concessional Rate of Duty Rules, 2017 (IGCRD Rules, 2017) is invited to the CBIC Circular NO- 50/2018 dated 06.12.2018. Clarification with respect to amendments to Customs and Central Excise notifications for EOUs - EOU/EHTP/STP/BTP schemes are governed by Chapter 6 of Foreign Trade Policy (FTP), duly supported by the relevant Customs and Central Excise notifications. These notifications have now been amended in order to align them with the present Foreign Trade Policy (FTP), 2015-2020, as amended, as well as to remove redundancies that had crept in over the time on account of changes/supersession of certain other notifications mentioned therein and legal developments such as the introduction of GS....

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....n the transaction value as per existing provisions. (c) Removal/modification/updation of the redundant/old notifications/ provisions of the FTP etc., as follows:- i. Providing that a job worker would need registration under GST Act/ Rules to enable the EOUs to export of GST goods directly from its premises. ii. Replacing the reference to Notification No. 62/2004-Customs, dated 12.05.2004 with presently valid Notification No. 50/2017- Customs, dated 30.06.2017 for payment of duty by Gem & Jewellery EOUs on the gold or silver content in the scrap, dust or sweeping cleared to DTA or for payment of duty by nominated agencies in case of failure of export in specified time frame. iii. Removing the reference to old DGFT Policy Circular....

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....nded by Notification No. 2312018-Central Excise, dated 05.12.2018 3. The Notification No. 22/2003-Central Excise dated 31.03.2003 provides for exemption from various duties of Excise on the goods listed therein when procured indigenously by the EOUs for specified purposes. This notification has been amended to provide for:- (a) Deletion of reference to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978) these Acts are not in existence post-GST. (b) Modification of clauses (a) to (e) of the opening para of the said notification to allow procurement of excisable goods falling under the Fourth Schedule to the Central E....

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.... iii. Replacement of the references to old FTP, 2004-2009 with the new FTP, 2915- 2020 and its Appendix. Notification no. 23/2003-Central Excise. dated 31.03.2003 amended by Notification No. 23/2018--Central Excise, dated 05.12.2018 4. The Notification No. 23/2003-Central Excise, dated 31.03.2003 prescribes effective duties leviable on the DTA clearance of excisable goods by EOUs. The main amendments are as follows:- (a) Removal of reference to non existing entries at Sr. Nos. 5, 5A, 6 and 7A of the Table which have been omitted by Notification No. 16/2017-Central Excise, dated 30.06.2017. (b) Removal of the reference to Duty Free Replenishment Certificate (DFRC), which has been replaced by Duty Free Import Authorization (DFIA). ....