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Wide publicity may please be given to these instructions by way of issuance of Public/Trade Notice. Difficulties, if any, in implementation of these instructions, may be brought to the notice of the Directorate General of Export Promotion.
1. Eligibility for warehousingThe facility of warehousing goods shall be extended to such user industry who have a valid Letter of Permission/Letter of Intent issued by the Development Commissioner to establish a 100% EOU, and who have been granted license under Section 58 of the Customs Act, 1962 and sanction under Section 65 of the Customs Act, 1962 for the purposes specified in clauses (a) to (e) to the notification.
when exported out of India, from so much of the duty of customs leviable thereon which is specified in the said Second Schedule, as is in excess of the amount calculated at the rate of Rs.50 per tonne.
The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E), dated the 1st March, 2002 and was last amended by notification No.58/2007-Customs, dated the 13th April, 2007 which was published in the Gazette of India, Extraordinary, vide number G.S.R.292 (E), dated the 13th April, 2007.
The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R.96(E), dated the 1st March, 2006, and was last amended by notification No. 19/2007-Central Excise, dated the 7th March, 2007 and published vide number G.S.R. 178(E), dated the 7th March, 2007.
