Notification No. 95/1993, Dated 2nd March 1993

Electronics Hardware Technology Park Complex--goods imported for manufacture and development of electronics hardware and software.

2-3-1993

         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 'goods') when imported into India or procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the said Customs Act, or procured from international exhibitions held in India, for the purposes of manufacture and development of electronics hardware, or electronics hardware and software in an integrated manner, by units in the Electronics Hardware Technology Park Complex under the 100 per cent export-oriented scheme, approved in this behalf by the Inter-Ministerial Standing Committee (hereinafter referred to as the 'Committee') appointed by notification of the Government of India in the Department of Industrial Development S. 0. No. 117(E), dated the 22nd February, 1993 (as amended) from thewhole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty, if any, leviable thereon under section 3 of the second mentioned Act, subject to the following conditions, namely :-

(1) The importer has been granted necessary approval by the Committee, for the import of goods for the said purposes;

(2) The importer carries out the manufacture or development or both of the electronics hardware or software under customs bond and subject to such other conditions, as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs in this behalf;

(3) The importer exports out of India hundred per cent, or such other percentage, as maybe fixed by the Committee, of electronics hardware or software manufactured wholly or partly from the goods for the period stipulated by the Committee or such extended period, as may be specified by the Committee.

Provided that all such exports are made against freely convertible foreign currency;

(4) Omitted;

(5) The importer agrees —

(a) to bring the goods into the unit and use them within the unit in connection with the manufacture or development or both of electronics hardware or software for export;

(b) not to move the goods from the unit without the approval of the Assistant Commissioner of Customs or Deputy Commissioner of Customs;

(c) to export out of India all electronics hardware or software manufactured in the unit;

(6) The importer shall produce a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs] from the designated officer to the.effect that the goods imported are to be installed or used in the unit and that the import of such goods has been authorised by the Committee;

(7) Without prejudice to any other provisions 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 of the designated officer or the Committee where it is exclusively required under Export and Import Policy, allow the said unit to clear any of the said goods for being taken to any other place in India in accordance with the Export and Import Policy, -

(a) such clearance of capital goods, material handling equipments, office equipments and captive power plants may be allowed on payment of an amount equal 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 (including containers, suitable for repeated use) other than those specified in clause (a) may be allowed on payment of customs duty on the value at the time of import and at rates in force on the date of payment of such customs duty;

(c) such clearance of used packing materials such as cardboard boxes, polythelene bags of a kind unsuitable for repeated use may be allowed without payment of any customs duty;

         Provided that the importer shall not be eligible to avail of the exemption applicable to goods falling under heading number 98.01 of the First Schedule to 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 of 5% ad valorem in terms of notifications in