[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION-3,
SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 68 /2017 - Customs (N. T.)
New Delhi, the
30th June, 2017
G.S.R. (E). -In
exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of
1962),and in supersession of the Customs(Import of Goods at Concessional Rate
of Duty for Manufacture of Excisable Goods) Rules,2016 except as things done or
omitted to be done before such supersession, the Central Government hereby
makes the following, namely: -
1. Short title and commencement. -
(1) These rules may be called the Customs (Import of Goods at Concessional Rate
of Duty) Rules, 2017.
(2) They shall come
into force on the 1 st day of July, 2017.
2. Application. -
(1) These rules shall apply to an importer, who intends to avail the benefit of
an exemption notification issued under sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962) and where the benefit of such exemption is
dependent upon the use of imported goods covered by that notification for the
manufacture of any commodity or provision of output service.
(2) These rules shall apply only in respect
of such exemption notifications which provide for the observance of these
rules.
3. Definition. - In these rules, unless
the context otherwise requires, -
(a) “Act” means the Customs Act, 1962 (52 of
1962);
(b) “exemption notification” means a
notification issued under sub-section (1) of section 25 of the Act;
(c) “information” means the information
provided by the manufacturer who intends to avail the benefit of an exemption
notification;
(d) “Jurisdictional Custom Officer” means an
officer of Customs of a rank equivalent to the rank of Superintendent or an
Appraiser exercising jurisdiction over the premises where either the imported
goods shall be put to use for manufacture or for rendering output services;
(e) “manufacture” means the processing of raw
material or inputs in any manner that results in emergence of a new product
having a distinct name, character and use and the term “manufacturer” shall be
construed accordingly;
(f) “output service” means supply of service
with the use of the imported goods.
4. Information about intent to avail
benefit of exemption notification.– An importer who
intends to avail the benefit of an exemption notification shall provide the
information to the Deputy Commissioner of Customs or, as the case may be,
Assistant Commissioner of Customs having jurisdiction over the premises where
the imported goods shall be put to use for manufacture of goods or for
rendering output service, the particulars, namely:-
(i) the name and address of the manufacturer;
(ii) the goods produced at his manufacturing facility;
(iii)the nature and description of imported goods used in the manufacture of
goods or providing an output service.
5. Procedure to be followed. -
(1) The importer who intends to avail the benefit of an exemption notification
shall provide information –
(a) in duplicate, to the Deputy Commissioner
of Customs or, as the case may be, Assistant Commissioner of Customs having
jurisdiction over the premises where the imported goods shall be put to use for
manufacture of goods or for rendering output service, the estimated quantity
and value of the goods to be imported, particulars of the exemption notification
applicable on such import and the port of import in respect of a particular
consignment for a period not exceeding one year; and
(b) in one set, to the Deputy Commissioner of
Customs or, as the case may be, Assistant Commissioner of Customs at the Custom
Station of importation.
(2) The importer who intends to avail the
benefit of an exemption notification shall submit a continuity bond with such
surety or security as deemed appropriate by the Deputy Commissioner of Customs
or Assistant Commissioner of Customs having jurisdiction over the premises
where the imported goods shall be put to use for manufacture of goods or for
rendering output service, with an undertaking to pay the amount equal to the
difference between the duty leviable on inputs but for the exemption and that
already paid, if any, at the time of importation, along with interest, at the
rate fixed by notification issued under section 28AA of the Act, for the period
starting from the date of importation of the goods on which the exemption was
availed and ending with the date of actual payment of the entire amount of the
difference of duty that he is liable to pay.
(3) The Deputy Commissioner of Customs or, as
the case may be, Assistant Commissioner of Customs having jurisdiction over the
premises where the imported goods shall be put to use for manufacture of goods
or for rendering output service, shall forward one copy of information received
from the importer to the Deputy Commissioner of Customs, or as the case may be,
Assistant Commissioner of Customs at the Custom
Station of importation.
(4) On receipt of the copy of the information
under clause (b) of sub-rule (1), the Deputy Commissioner of Customs or, as the
case may be, Assistant Commissioner of Customs
at the Custom Station of importation shall allow the benefit of the
exemption notification to the importer who intends to avail the benefit of
exemption notification.
(6) Importer
who intends to avail the benefit of an exemption notification to give
information regarding receipt of imported goods and maintain records. - (1)
The importer who intends to avail the benefit of an exemption notification
shall provide the information of the receipt of the imported goods in his
premises where goods shall be put to use for manufacture, within two days
(excluding holidays, if any) of such receipt to the jurisdictional Customs Officer.
(2) The importer who has availed the benefit
of an exemption notification shall maintain an account in such manner so as to
clearly indicate the quantity and value of goods imported, the quantity of
imported goods consumed in accordance with provisions of the exemption
notification, the quantity of goods re-exported, if any, under rule 7 and the
quantity remaining in stock, bill of entry wise and shall produce the said
account as and when required by the Deputy Commissioner of Customs or, as the
case may be, Assistant Commissioner of Customs having jurisdiction over the premises where the imported goods shall be
put to use for manufacture of goods or for rendering output service.
(3) The importer who has availed the benefit
of an exemption notification shall submit a quarterly return, in the Form
appended to these rules, to the Deputy Commissioner of Customs or, as the case
may be, Assistant Commissioner of Customs having
jurisdiction over the premises where the imported goods shall be put to use for
manufacture of goods or for rendering output service, by the tenth day of
the following quarter.
7. Re-export or clearance of unutilised or
defective goods. - (1) The importer
who has availed benefit of an exemption notification, prescribing observance of
these rules may reexport the unutilised or defective imported goods, within six
months from the date of import, with the permission of the jurisdictional
Deputy Commissioner of Customs or, as the case may be, Assistant Commissioner
of Customs having jurisdiction over the
premises where the imported goods shall be put to use for manufacture of goods
or for rendering output service:
Provided that the value
of such goods for re-export shall not be less than the value of the said goods
at the time of import.
(2) The importer who has availed benefit of
an exemption notification, prescribing observance of these rules may also clear
the unutilised or defective imported goods, with the permission of the
jurisdictional Deputy Commissioner of Customs or, as the case may be, Assistant
Commissioner of Customs having
jurisdiction over the premises where the imported goods shall be put to use for
manufacture of goods or for rendering output service, within a period of
six months from the date of import on payment of import duty equal to the
difference between the duty leviable on such goods but for the exemption
availed and that already paid, if any, at the time of importation, along with
interest, at the rate fixed by notification issued under section 28AA of the
Act, for the period starting from the date of importation of the goods on which
the exemption was availed and ending with the date of actual payment of the
entire amount of the difference of duty that he is liable to pay.
8. Recovery
of duty in certain case. - The importer who has availed the benefit of an
exemption notification shall use the goods imported in accordance with the
conditions mentioned in the concerned exemption notification or take action by
re-export or clearance of unutilised or defective goods under rule 7 and in the
event of any failure, the Deputy Commissioner of Customs or, as the case may
be, Assistant Commissioner of Customs having
jurisdiction over the premises where the imported goods shall be put to use for
manufacture of goods or for rendering output service shall take action by
invoking the Bond to initiate the recovery proceedings of the amount equal to
the difference between the duty leviable on such goods but for the exemption
and that already paid, if any, at the time of importation, along with interest,
at the rate fixed by notification issued under section 28AA of the Act, for the
period starting from the date of importation of the goods on which the
exemption was availed and ending with the date of actual payment of the entire
amount of the difference of duty that he is liable to pay.
9. References in any rule, notification,
circular, instruction, standing order, trade notice or other order pursuance to
the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules,1996 and any provision thereof or to the Customs (Import
of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)
Rules, 2016 and any corresponding provisions thereof shall, be construed as
reference to the Customs(Import of Goods at Concessional Rate of Duty) Rules,
2017.
[F.
No.450/28/2016-Cus IV]
(Zubair Riaz)
Director (Customs)
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