Notification No. 84/2007, Dated 6th July 2007

Serial Number

Notification number and Date

Amendments

(1)

(2)

(3)

1.

5/1994-Customs, dated the 18^th January, 1994, G.S.R.28 (E), dated the 18^th January, 1994.

In the said notification,-

(1)   in the opening paragraph, the words “ or a unit working in a free trade zone” shall be omitted; 

(2)  after the opening paragraph, the following proviso shall be inserted, namely:-

  “Provided that no such exemption shall be applicable to such goods which-

 (a) after importation in the hundred per cent. export oriented unit are cleared as such in the Domestic Tariff Area;

(b) are used for the purpose of manufacture or processing of finished goods (including rejects, waste, scrap, remnant and by products) in the hundred per cent. export oriented unit and such finished goods (including rejects, waste, scrap, remnant and by products) are cleared in the Domestic Tariff Area.”;

(3)     after the proviso as so inserted, the following Explanation shall be inserted, namely:-

“ Explanation- For the purpose of this notification,-

(i)     "hundred per cent. export oriented unit" has the same meaning as assigned to "hundred percent. export oriented undertaking" in clause (ii) to the Explanation of sub-section (1) of section 3 of the Central Excise Act, 1944 ( 1 of 1944);

(ii)   "Domestic Tariff Area" means India except Special Economic Zone and hundred per cent. export oriented undertakings.”.

2.

94/96-Customs dated the 16^th December, 1996, G.S.R 569 (E), dated the 16^thDecember, 1996

In the said notification,-

(1)             in the first proviso after the Table, after clause (c), the following clause shall be inserted, namely:-

   “(d)     in the case of the goods falling under Serial numbers 1, 2A and 3 of the Table and where the value of exported goods was counted towards fulfillment of export obligation, the amount of customs duties leviable on the duty free inputs obtained from Nominated Agencies but for the exemption availed under the Ministry of Finance (Department of Revenue) notification No. 56/2000-Customs dated the 5^th May, 2000 [vide G.S.R. 399 (E), dated the 5^th May, 2000] and notification No.  57/2000-Customs dated the 8^th May, 2000 [vide G.S.R. 413 (E), dated the 8^th May, 2000] shall also be paid in addition to amount of duty specified in column (3) of the Table:”

(2)     in the Explanation, after clause (b), the following clause shall be inserted, namely:-

“(c) “Nominated agencies” means the Metals and Minerals Trading Corporation limited (MMTC), the Handicraft and Handloom Corporation (HHEC), the State Trading Corporation (STC), the Project and Equipment Corporation of India Ltd. (PEC) and any other agency authorised by Reserve Bank of India (RBI).”.

3.

56/2000-Customs dated the 5^th May, 2000, G.S.R. 399 (E), dated the 5^th May, 2000

In the said notification,-

(1)   in the opening paragraph, for the words and figures ‘paragraph 4.4.8’, the words, letter and figures ‘Paragraph 4A.8’ shall be substituted;

(2)     in the Explanation, for clause (d), the following clause shall be substituted, namely:-

“(d) “Status holder” means the importer recognized as Export House (EH), Star Export House (SEH), Trading House (TH), Star Trading House (STH) and Premier Trading House (PTH) in terms of Paragraph 3.5.2 of the Foreign Trade Policy.”.

4.

57/2000-Customs dated the 8^th May, 2000, G.S.R. 413 (E), dated the 8^th May, 2000

In the said notification,-

(1)              in the clause (a) to opening paragraph, for the words and figures “paragraph 4.4.9”, the words, letter and figures “Paragraph 4A.15” shall be substituted;

(2)             in the clause (b) to opening paragraph, for the words and figures “Paragraph 4.4.10”, the words, letter and figures “Paragraph 4A.9” shall be substituted.

5.

52/2003-Customs dated  the 31^stMarch,2003, G.S.R. 274 (E), dated the 31^stMarch, 2003

 In the said notification,-

(1)             in the condition (3) of opening paragraph, in sub-condition (d), in clause (I), for sub-clause (ii), the following sub-clause shall be substituted, namely:-

“(ii) in the case of goods other than capital goods, such goods as are not proved to the satisfaction of the said officer to have been used in connection with the production or packaging of goods in accordance with SION for export out of India or cleared for home consumption within a period of three years from the date of import or procurement thereof or within such extended period as the said officer may, on being satisfied that there is sufficient cause for not using them as above within the said period, allow:

 Provided that-

(a)             where no SION have been notified, the generation of waste, scrap and remnants upto 2% of the import quantity shall be allowed;

(b)              where additional items other than those given in the SION are required as input or where the unit considers the existing SION as inadequate or where generation of waste, scrap and remnants is beyond 2% of the import quantity, use of such goods shall be allowed on the basis of self-declared norms till such norms are fixed on ad hoc basis by the jurisdictional Development Commissioner within a period of three months from the date of self declared norms and the unit undertakes to adjust the self-declared/ ad hoc norms in accordance with norms as finally fixed by the Board of Approval within a six months of fixation ofad hoc norms;”;

(2)       in the paragraph 3, for the words “appropriate duty”, the words “applicable duty” shall be substituted;

(3)     in the ANNEXURE-I, after Serial number 15 and the entries relating thereto, the following Serial number and entries shall be inserted, namely:-

 “15A. Goods re-imported within 60 days of close of exhibition for which these goods were exported.” ;  

(4)      in the Explanation  occurring after paragraph 13,-   

(a)       for serial number (xi) and the entry relating thereto, the following serial number and entry shall be substituted, namely:-

“(xi) “Status holder” means importer recognized as Export House (EH), Star Export House (SEH), Trading House (TH), Star Trading House (STH) and Premier Trading House (PTH) in terms of Paragraph 3.5.2 of the Foreign Trade Policy”;

(b)       after serial number (xii) and the entry relating thereto, the following serial number and entry shall be inserted, namely:-

“(xiii)  “SION” means Standard Input Output Norms notified by Director General of Foreign Trade in Handbook of Procedures, Vol. 2, 2004-09/approved by Board of Approval.”.