Notification No. 41/2005, Dated 9th May 2005

(a)

the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),

(b)

 from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, 1975, 

(1)

that the said certificate has been issued to an exporter of products specified in paragraph 3.8.1 of the Foreign Trade Policy by the Licensing Authority and it is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods:

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

(2)

that import of items listed in paragraph 3.8.3.1 of the Policy shall not be allowed;

(3)

that the imports against the said certificate are undertaken through sea ports at Mumbai,  Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai,  Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi (including Rozi – Jamnagar),  Muldwarka and Porbander or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin and Rajasansi (Amritsar) 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 and Dadri or through the Land  Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole and Mahadipur or Special Economic Zones as specified in the notification issued under section 76A of the  Customs Act, 1962 (52 of 1962);

(4)

that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable under Section 3 of the  Customs Tariff Act, 1975 (51 of 1975) against the amount debited in the said Certificate.

“Capital goods” has the same meaning as is assigned to it in paragraph 9.12 of the Foreign Trade Policy;

"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.1/2004, dated the 31^st August, 2004 as amended from time to time;

"Licensing Authority" means the Director General of Foreign Trade appointed under  section 6 of the Foreign Trade (Development and Regulation ) Act,1992 (22 of 1992) or  an officer authorised by him to grant a license under the said Act.