Customs – Notification No. 92/2010 Dated Friday, September 10, 2010 – Amends Notification Nos. 100/2009, 101/2009, 102/2009, 103/2009 and 104/2009-Customs all dated 11th September, 2009 – Exempts goods imported under the Export Promotion Capital Goods (EPCG) scheme

New Delhi, the 10th September, 2010.

Notification  No. 92/2010-Customs

G.S.R. 749 (E). –  In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the  Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, shall be amended or further amended, as the case may be, in the manner  specified in the corresponding entry in column (3) of the said Table, namely :-

Table

Sr. No. Notification number and date Amendments
(1) (2) (3)
1. 100/2009-Customs,dated the 11th September, 2009 [ Vide number G.S.R. 666 (E), dated the 11th September, 2009] In the said notification,

(a) in paragraph 2, condition numbers (3), (4), (5), (6), (7), (8), (9) and (10) shall be renumbered as condition numbers (4), (5), (6), (7), (8), (9), (10) and (11) respectively, and before the said conditions as so renumbered,  the following condition shall be  inserted, namely:-

“(3) that the authorization for annual requirement shall indicate export product to be exported under the authorization. The authorization holder shall submit a Nexus Certificate from an independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I) notified under the Foreign Trade Policy, certifying nexus of imported capital goods with the export  product, to the Customs authorities at the time of clearance of imported capital goods. A copy of the CEC shall be submitted to the concerned Regional Authority alongwith copy of the bill of entry, within thirty days from the date of import of the capital goods.”;

(b) in the Explanation, clause 1 shall be renumbered as clause 1A and before clause 1A as so renumbered, the following clause shall be inserted, namely: –

“1. “Authorization” includes “Authorization for Annual Requirement”;”.

2. 101/2009-Customs,dated the 11th September, 2009 [ Vide number G.S.R. 667 (E), dated the 11th September, 2009] In the said notification,

(a) in paragraph 2,-

(i) for condition (1), the following condition shall be substituted, namely:-

“(1) that the goods are imported for export of engineering and electronic products, basic chemicals and pharmaceuticals, apparels and textiles, plastics, handicrafts, chemicals and allied products, leather and leather products, paper and paperboard and articles thereof, ceramic products, refractories, glass and glassware, rubber and articles thereof,  plywood and allied products, marine products, sports goods and toys and are other than those required for export of products covered under following chapters or headings of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), namely:-

Chapters 1,2, 4, 5(except handicrafts), 6 to 24, 25 to 27, 31, 43, 44(except plywood and allied products),45,47,68 (except handicrafts), 71,81 (metals in primary and intermediate forms only),89,93,97(except handicrafts),98; headings 4011 to 4013, 7401 to 7406, 7501 to 7504, 7601 to 7603, 7801, 7802, 7901 to 7903, 8001, 8002 and 8401.”;

(ii) for condition (5), the following condition shall be substituted, namely:-

“(5) that the Common Service provider or any of the specific users is not issued, in the year of issuance of zero duty EPCG authorization, the duty credit scrips under SHIS scheme under para 3.16 of the Foreign Trade Policy. SHIS scrips which are not issued in a particular year for the reason that zero duty EPCG authorization has been issued in that year shall not be issued in future years also.”;

(iii)  the condition numbers (6), (7), (8), (9), (10), (11), (12) and (13) shall be renumbered as condition numbers  (7), (8), (9), (10), (11), (12), (13) and (14) respectively, and before the said conditions as so renumbered, the following condition shall be  inserted, namely:-

“(6) that the authorization for annual requirement shall indicate export product to be exported under the authorization. The authorization holder shall submit a Nexus Certificate from an independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I) notified under the Foreign Trade Policy, certifying nexus of imported capital goods with the export  product, to the Customs authorities at the time of clearance of imported capital goods. A copy of the CEC shall be submitted to the concerned Regional Authority alongwith copy of the bill of entry,

within thirty days from the date of import of the Capital Goods.”;

(b) in paragraph 4, for the figures, letters and word “31st December, 2011” the figures, letters and word “31st December, 2012” shall be substituted;

(c) in the Explanation, clause 1 shall be renumbered as clause 1A and before clause 1A as so renumbered, the following clause shall be inserted, namely: –

“1. “Authorization” includes “Authorization for Annual Requirement”;”.

3. 102/2009-Customs,dated the 11th September, 2009 [ Vide number G.S.R. 668 (E), dated the 11th September, 2009] In the said notification,

(a) in paragraph 2,-

(i) for condition (1), the following condition shall be substituted, namely:-

“(1) that the goods are imported for export of engineering and electronic products, basic chemicals and pharmaceuticals, apparels and textiles, plastics, handicrafts, chemicals and allied products, leather and leather products, paper and paperboard and articles thereof, ceramic products, refractories, glass and glassware, rubber and articles thereof,  plywood and allied products, marine products, sports goods and toys and are other than those required for export of products covered under following chapters or headings of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), namely:-

Chapters 1,2, 4, 5(except handicrafts), 6 to 24, 25 to 27, 31, 43, 44(except plywood and allied products),45,47,68 (except handicrafts), 71,81 (metals in primary and intermediate forms only),89,93,97(except handicrafts),98; headings 4011 to 4013, 7401 to 7406, 7501 to 7504, 7601 to 7603, 7801, 7802, 7901 to 7903, 8001, 8002 and 8401.”;

(ii) for condition (4), the following condition shall be substituted, namely:-

“(4) that the  importer is not issued, in the year of issuance of zero duty EPCG authorization, the duty credit scrips under SHIS scheme under para 3.16 of the Foreign Trade Policy. SHIS scrips which are not issued in a particular year for the reason that zero duty EPCG authorization has been issued in that year shall not be issued in future years also.”;

(iii) the condition numbers (5), (6), (7), (8), (9), (10), (11) and (12) shall be renumbered as condition numbers (6), (7), (8), (9), (10), (11), (12) and (13) respectively and before the said conditions as so renumbered, the following condition shall be  inserted, namely:-

“(5) that the authorization for annual requirement shall indicate export product to be exported under the authorization. The authorization holder shall submit a Nexus Certificate from an independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I) notified under the Foreign Trade Policy, certifying nexus of imported capital goods with the export  product, to the Customs authorities at the time of clearance of imported capital goods. A copy of the CEC shall be submitted to the concerned Regional Authority alongwith copy of the bill of entry, within thirty days from the date of import of the Capital Goods.”;

(b) in paragraph 4, for the figures, letters and word “31st December, 2011” the figures, letters and word “31st December, 2012” shall be substituted;

(c) in the Explanation, clause 1 shall be renumbered as clause 1A and before clause 1A as so renumbered, the following clause shall be inserted, namely: –

“1. “Authorization” includes “Authorization for Annual Requirement”;”.

4. 103/2009-Customs,dated the 11th September, 2009 [ Vide number G.S.R. 669 (E), dated the 11th September, 2009] In the said notification,

(a) in paragraph 2, the condition numbers (2), (3), (4), (5), (6), (7), (8) and (9) shall be renumbered as condition numbers (3), (4), (5), (6), (7), (8), (9) and (10) respectively and before the said conditions as so renumbered, the following condition shall be  inserted, namely,-

“(2) that the authorization for annual requirement shall indicate export product to be exported under the authorization. The authorization holder shall submit a Nexus Certificate from an independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I) notified under the Foreign Trade Policy, certifying nexus of imported capital goods with the export product, to the Customs authorities at the time of clearance of imported capital goods. A copy of the CEC shall be submitted to the concerned Regional Authority alongwith copy of the bill of entry, within thirty days from the date of import of the Capital Goods.”;

(b) in the Explanation, clause 1 shall be renumbered as clause 1A and before clause 1A as so renumbered, the following clause shall be inserted, namely: –

“1. “Authorization” includes “Authorization for Annual Requirement”;”.

5. 104/2009-Customs,dated the 14th September, 2009 [ Vide number G.S.R. 674 (E), dated the 14th September, 2009] In the said notification,

(a) in the opening paragraph,-

(i) for condition (i), the following condition shall be substituted, namely:-

“(1) that the said scrip has been issued by the licensing Authority to a status holder against exports of the products of the sectors, namely, leather (excluding finished leather), textiles and jute , handicrafts, engineering (excluding iron and steel, non-ferrous metals in primary or intermediate forms, automobiles and two-wheelers, nuclear reactors and parts and ships,boats and floating structures), plastic and basic chemicals(excluding pharma products) made during 2009-10, 2010-11 or 2011-12 or against exports of the products mentioned below made during 2010-11 or 2011-12 , namely:-

(a) the following chemical and allied products (other than bulk minerals, granite or stones, processed minerals, cement, clinkers and asbestos):-

(i) rubber products covered under headings 4001 to 4010 and 4014 to 4017 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(ii) paints, varnishes and allied products covered under headings 3208, 3209 and 3210 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(iii) glass and glassware covered under Chapter 70 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(iv) plywood and allied products covered under Chapter 44 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(v) ceramics or refractories covered under Chapter 69 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(vi) paper, paper boards and paper products covered under Chapter 48 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(vii) books, publications and printings covered under Chapter 49 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(viii) animal by-products covered under headings 35030030,

05069099, 05079010, 05079020, 05079050, 23011010, 23011090, 96062910, and 96063010 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(ix) ossein and gelatine covered under headings 05061039 and 35030020 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(x) graphite products covered under headings 3801, 85451100 and 85451900 and explosives covered under headings 3601, 3602 and 3603 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(xi) products covered under headings 3201, 32029010, 32030010, 3604, 3605, & 38021000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(b) electronic products.

(c) sports goods and toys covered under Chapter 95 and headings 420321, 650610 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(d) following engineering products covered under Chapter 72 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975):-

(i) iron and steel

(ii) pipes and tubes

(iii) ferro alloys

Provided that the exports specified in the Table annexed to the notification shall not be considered for computation of entitlement under the scheme;”;

(ii) the condition numbers (ii), (iii), (iv), (v), (vi) and (vii) shall be renumbered as condition numbers (3), (4), (5), (6), (7) and (8) respectively and before the said conditions as so renumbered, the following condition shall be inserted, namely:-

“(2) Provided further that the said scrip has not been issued in violation of the condition contained in Para 2(4) of notification No. 102/09-Cus dated the 11th September, 2009 pertaining to Zero Duty EPCG scheme or Para 2(5) of notification No.101/09-Cus dated the 11th September, 2009 pertaining to Zero Duty EPCG scheme for Common Service Providers, as the case may be.”;

 

(b) In the table annexed to the notification, Sl. No. 8 and the entries relating thereto shall be deleted.

[F.No.605/33/2010-DBK]

(Rajesh Kumar Agarwal)

Under Secretary to the Government of India

Note: (i) The principal notification number 100/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.666 (E), dated the 11th September, 2009 and was last amended by notification No. 123/2009-Customs, dated the 10th November, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.805 (E), dated the 10th November, 2009.

(ii) The principal notification number 101/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.667 (E), dated the 11th September, 2009 and was last amended by notification No. 123/2009-Customs, dated the 10th November, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.805 (E), dated the 10th November, 2009.

(iii) The principal notification number 102/2009-Customs, dated the 11th September, 2009  was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide number G.S.R.668(E),  dated the 11th September, 2009 and was last amended by notification No. 123/2009-Customs, dated the 10th November, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.805 (E), dated the 10th November, 2009.

(iv) The principal notification number 103/2009-Customs, dated the 11th September, 2009  was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide number G.S.R.669(E),  dated the 11th September, 2009 and was last amended by notification No. 123/2009-Customs, dated the 10th November, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.805 (E), dated the 10th November, 2009.

(v) The principal notification number 104/2009-Customs, dated the 14th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide number G.S.R.674(E),  dated the 14th September, 2009 and was last amended by notification No. 123/2009-Customs, dated the 10th November, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.805 (E), dated the 10th November, 2009.

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One response to “Customs – Notification No. 92/2010 – Exempts goods imported under the Export Promotion Capital Goods (EPCG) scheme”

  1. Ganesh Morya says:

    If a party issues a C form for a particular Qtr, and for some reasons
    misses out few invoices while generating such C-Form, is there any
    provision in CST Act, wherein an additional C-Form can be
    generated/issued by department for the same qtr for left out invoices??

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