Policy Circular No. 20 (RE-2005)/2004-2009, issued by the Government of India on 17th August 2005, clarifies the eligibility of Golf Course Resorts for importing food items and alcoholic beverages under the Served From India Scheme (SFIS). According to the circular, Golf Course Resorts with residential facilities and catering services are allowed to use Duty Credit Entitlement Scrips under the SFIS to import such items. However, these imports will still be subject to applicable excise and tourism laws. The circular was issued following requests for clarification on the matter and with the approval of the Director General of Foreign Trade.
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE & INDUSTRY
DEPARTMENT OF COMMERCE
DIRECTORATE GENERAL OF FOREIGN TRADE
Policy Circular No.20 (RE-2005)/2004-2009
Date: August 17, 2005
Subject: Import of Food items and alcoholic beverages by Golf Course Resorts under Served From India Scheme.
1. Attention is invited to Para 3.6.4.5 of Foreign Trade Policy 2004-09 updated as on 31.3.2005 which permits hotels and stand-alone restaurants to use duty credit entitlement issued under Served From India Scheme for import of food items and alcoholic beverages. Representations have been received seeking clarification as to whether Golf Course Resorts are eligible for such imports.
2. It is clarified that Golf Course Resorts having residencies with catering facilities are eligible to utilize Duty Credit Entitlement Scrip issued under Served From India Scheme to import food items and alcoholic beverages.However, such imports would be subject to excise and tourism laws, as applicable.
3. This issues with the approval of the Director General of Foreign Trade.
( M.K. Parimoo )
Dy. Director General of Foreign Trade
(F.No : 01/94/180/Policy Circular/AM06/ PC-I)
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