[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

1st September,  2006

Notification No. 90/2006-Customs

G.S.R. 528(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 exempts goods when imported into India against a duty credit scrip issued under the Focus Market Scheme in accordance with paragraph 3.9 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from, –

(a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act 1975 (51 of 1975); and
(b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act,

subject to the following conditions, namely :-

(1) that the benefit under this notification shall be available only in respect of duty credit scrip issued against exports to the countries notified in Appendix 37-C of the Handbook of Procedures, Vol.I of the Foreign Trade Policy;
(2) that the said scrip is  produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods, but for this exemption:

Provided that exemption from duty shall not be admissible if there is insufficient credit in the  said scrip for debiting the duties leviable on the goods, but for this exemption;

(3) that the said scrip and goods imported against it shall be freely transferable ;
(4) that the imports against the said certificate are undertaken through sea ports at Mumbai, Sikkim, Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai,  Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi including Rozi-Jamnagar, Muldwarka, Porbander, Dharamtar and Vadinar or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar) and Lucknow (Amausi)  or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi  and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Mandideep (District Raisen), Durgapur (Export Promotion Industrial Park) and Babarpur or through the Land  Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo and Attari Road or Special Economic Zones as specified in the notification issued under section 76A of the said Customs Act;
(5) that where the importer does not claim exemption from the additional duty of customs leviable under section 3 of the said Customs Tariff Act, 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.
(6) that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable under section 3 of the said Customs Tariff Act against the amount debited in the said scrip.

2.   The following categories of exports specified in paragraph 3.9.2.2 of the Foreign Trade Policy shall not be counted for calculation of export performance or for computation of entitlement under the scheme :

a.    export of imported goods covered under Para 2.35 of the Foreign Trade Policy or exports made through transhipment;

b. export turnover of units operating under SEZ/EOU/EHTP/STPI/BTP Schemes or supplies made to such units or products manufactured by them and exported through DTA units;

c.  deemed exports;

d. service exports;

e.   Diamonds and other precious, semi-precious stones;

f.  Gold, silver, platinum and other precious metals in any form, including plain and studded Jewellery;

g.   Ores and Concentrates, of all types and in all forms;

h.   Cereals, of all types;

i. Sugar, of all types and in all forms;

j.  Crude/Petroleum Oil and Crude/Petroleum based products covered under ITC HS codes 2709 to 2715, of all types and in all forms.

Explanation.

In this notification –

(i) “goods” means any inputs, or goods including capital goods, which are freely importable under the Foreign Trade Policy;
(ii) “capital goods” has the same meaning as assigned to it in paragraph 9.12 of the Foreign TradePolicy;
(iii) “Foreign Trade Policy ” means the Foreign Trade Policy 2004-2009, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1(RE-2006)/2004-2009, dated the 7th April, 2006.

F. No.605/36/2006-DBK (Pt.)

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