[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3,
SUBSECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY OF FINANACE
(DEPARTMENT OF REVENUE)
Notification
No. 45/ 2016 – Customs
New Delhi, the
13th August, 2016.
G.S.R. (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 fabrics (including
interlining) imported into India against a valid Special Advance Authorisation
(hereinafter referred to as the said authorisation) issued by the Regional
Authority in terms of paragraph 4.04A of the Foreign Trade Policy from the
whole of the duty of customs leviable thereon which is specified in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to
as the Customs Tariff Act) and from the whole of the additional duty, safeguard
duty and anti-dumping duty leviable thereon, respectively, under sections 3, 8B
and 9A of the Customs Tariff Act, subject to the following conditions, namely
:-
(i) that
the said authorisation is produced before the proper officer at the time of
clearance for debit;
(ii) that the said authorisation is meant for
import of fabric only and bears,-
(a) the name and address of the importer and the supporting manufacturer in
cases where the authorisation has been issued to a merchant exporter; and
(b) the description and other specifications of the fabrics to be imported and
the description, quantity and value of exports of the product falling under
Chapter 61 or 62 of the said First Schedule to the Customs Tariff Act;
(iii) that
the fabrics imported corresponds to the description and other specifications
(where applicable) mentioned in the authorisation and are in terms of para 4.12
of the Foreign Trade Policy and the value and quantity thereof are within the
limits specified in the said authorisation;
(iv) that
the importer at the time of clearance of the imported fabric executes a bond
with such surety or security and in such Form and for such sum as may be
specified by the Deputy Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be, binding himself to pay on demand an amount equal to
the duty leviable, but for the exemption contained herein, on the imported
materials in respect of which the conditions specified in this notification are
not complied with, together with interest at the rate of fifteen per cent. per
annum from the date of clearance of the said materials:
Provided that in
relation to the said authorisation issued to a merchant exporter, the bond
required to be executed by the importer in terms of this notification shall be
executed jointly by the merchant exporter and the supporting manufacturer
binding themselves jointly and severally to comply with the conditions
specified in this notification;
(v) that
the imports and exports are undertaken through the seaports, airports or
through the inland container depots or through the land customs stations as
mentioned in the Table 2 annexed to the Notification No.16/2015 - Customs dated
01.04.2015 or a Special Economic Zone notified under section 4 of the Special
Economic Zones Act, 2005 (28 of 2005):
Provided that the
Commissioner of Customs may, by special order or a public notice and subject to
such conditions as may be specified by him, permit import and export through
any other Seaport, Airport, Inland Container Depot or through a Land Customs
Station within his jurisdiction;
(vi) that
the export is made subject to pre-import condition on the fabrics in terms of
notified Standard Input Output Norms (SION) or under prior fixation of norms
for fabric only;
(vii) that
the export obligation as specified in the said authorisation (both in value and
quantity terms) is discharged within the period specified in the said
authorisation or within such extended period as may be granted by the Regional
Authority through physical exports of products (in which the preimported fabric
is physically incorporated) falling under Chapter 61 or 62 of the First
Schedule to the Customs Tariff Act manufactured in India which are specified in
the said authorisation;
(viii) that
the importer produces evidence of discharge of export obligation to the satisfaction
of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as
the case may be, within a period of sixty days of the expiry of period allowed
for fulfillment of export obligation, or within such extended period as the
said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as
the case may be, may allow;
(ix) that
the said authorisation shall not be transferred and the said fabrics shall not
be transferred or sold;
Provided that the said
fabrics may be transferred to a job worker for processing subject to complying
the conditions specified in the relevant Central Excise notifications
permitting transfer of materials for job work;
Provided further that,
no such transfer for purposes of job work shall be effected to the units
located in areas eligible for area based exemptions from the levy of excise
duty in terms of notification Nos. 32/1999-Central Excise dated 08.07.1999,
33/1999-Central Excise dated 08.07.1999, 39/2001- Central Excise dated
31.07.2001, 56/2002- Central Excise dated 14.11.2002, 57/2002- Central Excise
dated 14.11.2002, 49/2003- Central Excise dated 10.06.2003, 50/2003- Central
Excise dated 10.06.2003, 56/2003- Central Excise dated 25.06.2003, 71/03-
Central Excise dated 09.09.2003, 8/2004- Central Excise dated 21.01.2004 and
20/2007- Central Excise dated 25.04.2007.
2.
Where the fabrics are found defective or unfit for use, the said fabrics may be
re-exported back to the foreign supplier within six months from the date of
clearance of the said fabrics or such extended period not exceeding a further
period of six months as the Commissioner of Customs may allow:
Provided that at the
time of re-export, the fabrics are identified as the same fabric which was
imported to the satisfaction of the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be.
Explanation, – For the purposes of this
notification,-
(II) "Foreign Trade Policy" means the
Foreign Trade Policy, 2015-2020, published by the Government of India in the
Ministry of Commerce and Industry issued vide notification No. 01/2015-2020,
dated the 1st April 2015 as amended from time to time;
(II) “Regional 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 authorized by him to grant
an authorisation under the said Act.
3. This
notification shall come into force on the 1St day of September 2016.
[F. No.
605/42/2016-DBK]
(Dharmvir
Sharma)
Under Secretary to the Government of India
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