Exemption to specified goods imported or procured from a public warehouse or private warehouse for use in a granite quarry for quarrying of granite
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
dated 8-5-2000
Notification No. 58/2000-Customs
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 exempts goods specified in the Table below (hereinafter referred to as the said goods), when imported into India or procured from a public warehouse or private warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act, for use in a granite quarry for the purpose of quarrying of granite (hereinafter referred to as the said purpose), by hundred percent export oriented nits approved by the Board of Approvals for hundred percent export oriented units, appointed by a notification of Government of India in the Ministry of Industry (Department of Industrial Policy and Promotion), or the Development Commissioner concerned, as the case may be (hereinafter referred to as the said EOU Board) or by units within a Free Trade Zone or Export Processing zone as specified in Annexure-I to this notification (hereinafter referred to as the Zone), approved by the Board of Approvals for Export Processing Zone appointed by a notification of Government of India in the Ministry of Industry (Department of Industrial Policy & Promotion) or the Development Commissioner, as the case may be, for the said purpose (hereinafter referred to the said EPZ Board), from the whole of duty of the customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable theron under section 3 of the said Customs Tariff Act, subject to the following conditions, namely:-
(1) The importer has been granted necessary approval for the imported of the goods for the said purpose.
(2) The said goods are used by the importer for the purpose of quarrying of granite meant for furhter processing of manufacture or production of articles of granite for export by his own export-oriented unit or his unit in the Zone.
(3) The importer, at the time of import of goods, executes bond in such form and for such sum as may be specified by the Assistant Commissioner of Customs of Deputy Commissioner of Customs, binding himself:-
(a) to use the said goods only for his own export oriented unit or his unit in the Zone, as the case may be.
(b) to fulfil the export obligation and to comply with conditions stipulated in this notification and the Export and Import Policy.
(c) to pay on demand an amount equal to the duty as leviable on the said goods and interest at the rate of 20% per annum on the said duty from the date of duty free importation or procurement of the said goods till the date of payment of such duty, if-
(i) in the case capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs to have been installed or otherwise used wihtin a period of one year from the date of importation or procurement thereof or within such extended period not exceeding five years as the Assistant Commissioner of Customs of Deputy Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow;
(ii) in case of goods other than capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs to have been used in connection with the quarrying of granite or re-exported within the period of one year from the date of importation or procurement thereof or within such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow;
(iii) in the case of components, spares and consumables imported or procured duty free, the unit fails to achieve the New Foreign Exchange as a Percentage of Exports (NFEP) and Export Performance (EP) as specified in Appendix-1 of the Export and Import Policy within one year of importation and procurement of such goods or within such extended period not exceeding one year as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may, on being satisfied that there is sufficient cause, allow;
Provided that the Commissioner of Customs may extend the period of achievement of Net Foreign Exchange Earning as a Percentage of Exports (NFEP) Or Export Performance ( EP ) for further period not exceeding five years from the date of importation or procurement.
(4) The importer maintains a proper account of import, consumption and utilization of the said goods and of granite so quarried and transferred to his processing unit or to any other Export Oriented Unit or units in the zones, and shall submit such accounts periodically to the Development Commissioner of the Zone and toe the Assistant Commissioner of Customs or Deputy Commissioner of Customs, in such form and in such manner as may be laid down by Development Commissioner.
(5) The quarries shall be in the name of the importer either on ‘ lease – basis ‘ or on ‘ owner ship basis’. The location and area of quarries or any subsequent change in location of quarry or quarries at a later stage, shall be intimated by the importer to the Development Commissioner and the Assistant Commissioner of Customs or Deputy Commissioner of Customs.
(6) The Assistant Commissioner of Customs or Deputy Commissioner of Customs may, subject to such conditions and limitations as he may specify and subject of the provisions of Export and Import Policy, allow –
(a) The importer to supply granite so quarried to other Export Oriented Unit or Units in the Zone without payment of duty;
(b) The said goods to be taken out temporarily without payment of duty for repairs and return thereof;
(c) The importer to re-export the said goods;
(d) Destruction of obsolete capital goods without payment of duty when such goods are destroyed in the presence of the Customs. (7) The said goods shall not be transferred or shifted to any other site or quarry owned of taken on lease by the unit without permission of the Assistant Commissioner of Customs or Deputy Commissioner of Customs.
(8) The accounts of the said goods used at the quarrying site shall be kept at the in a properly constructed office so as to enable verification of the same as and when required.
(9) The goods so quarried shall be allowed to be removed from the quarry site to the importer’s unit in the Zone or to his Export Oriental Unit, engaged in processing of granite or manufacturing of granite articles and shall not be allowed to be exported as such or to be cleared in Domestic Tariff Area.
2. Without prejudice to any other provision contained in this notification, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may, subject to such conditions and limitations as he may deem fit to impose under the circumstances of the case for the proper safeguard of the revenue interest and also subject to such permission on the Development Commissioner, where it is exclusively required under the Export and Import policy, allow the unit to clear the said goods to any other place in India in accordance with the Exports and import Policy –
(a) such clearance of capital goods many be allowed on payment of an amount aqual to the customs duty leviable on such goods on the depreciated value thereof and at the rate in force on the date of payment of such duty;
(b) such clearance of goods other than capital goods may be allowed on payment of customs duty on the value at the time of import and at the rates in force on the date of payment of such customs duty;
Provided that the importer shall not be eligible to avail of the exemption applicable to goods falling under heading 98.01 of the First Schedule of the Customs Tariff Act, 1975 ( 51 of 1975 ), or the exemption available to the imported goods under any Export Promotion Scheme other than the Export Promotion Capital Goods Scheme permitting import of capital goods at the rate of duty prescribed in terms of notifications in force at the time of debunking.
Explanation:- The depreciation in respect of goods covered by clause (a) shall be allowed for the period from the date of their use in quarry to the date of payment of duty.
Note:- For the purpose of this notification, Export and import means the Export and Import Policy, 1997-2002 published by the Government of India under the Ministry of Commerce, notification number 1/ (RE-99 ) / 1997-2002, dated 31st March, 2000 as amended from time to time.
TABLE
| 1. | Hydraulic Excavators |
| 2. | Pneumatic Compressors |
| 3. | Jack Hammers |
| 4. | Hydraulic Drilling Machines |
| 5. | Line Drillers |
| 6. | Front End Loaders |
| 7. | Pneumatic Grinders |
| 8. | Diamond Wire Saws |
| 9. | Dressing machine |
| 10. | Core Drilling Machine |
| 11. | Jet Burners |
| 12. | Cranes |
| 13. | Derricks |
| 14. | Tippers and Dumpers |
| 15. | Welding Machine |
| 16. | Generating sets |
| 17. | Steel Chains and Steel Ropes |
| 18. | D – Shackles |
| 19. | Diamond Wires |
| 20. | Diamond Segments |
| 21. | Tungton CarbonDrill Rods |
| 22. | Steel Feathers & wedges |
| 23. | Burner Nozzle |
| 24. | Welding rods |
| 25. | Hydraulic Oil and Lubricants |
| 26. | Expolosives |
| 27. | Chisels, Hammers, Chain Pulley Blocks. |
| 28. | Steel Pillow Kits |
| 29. | Dust Collector |
| 30. | Consumables and tools |
ANNEXURE – I
Name of the Zone
| 1. | Santa Cruz Electronics Export Processing Zone |
| 2. | Kandla Free Trade Zone. |
| 3. | Falta Export processing Zone. |
| 4. | Madras export Processing zone. |
| 5. | Noida Export Processing Zone. |
| 6. | Cochin Export Processing Zone. |
| 7. | Visakhapatnam Export Processing Zone. |
| 8. | Surat Export Processing. |
| 9. | Kay – foam Export Processing Zone, Kandivali, Mumbai. |
Note : The zone shall comprise of places bearing survey numbers and enclosed by boundaries as may be specified by the jurisdictional Commissioner of Customs in a Public/Trade Notice, issued in this behalf.
Notification No. 58/2000-Cus., dated 8-5-2000
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