Debit of Excise
Duty on Cold Chain Goods Against AIIS Duty Credit Scrip to Status Holders
[Central Excise Notification No. 31 dated 9th
July 2012]
In exercise of the powers conferred by sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of
the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of
1957) and sub-section (3) of section 3 of the Additional Duties of Excise
(Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government,
on being satisfied that it is necessary in the public interest so to do, hereby
exempts capital goods specified in the Table annexed hereto, when cleared
against an Agri. Infrastructure Incentive Scrip duty credit scrip issued to an
exporter by the Zonal Office, Central Licensing Area, New Delhi in accordance
with paragraph 3.13.4 of the Foreign Trade Policy (hereinafter referred to as
the said scrip) under Vishesh Krishi and Gram Udyog Yojana (Special Agriculture
and Village Industry Scheme) from,-
(i) the whole of the duty of
excise leviable thereon under the First Schedule and the Second Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986);
(ii) the whole of the additional
duty of excise leviable thereon under section 3 of the Additional Duties of
Excise (Goods of Special Importance) Act, 1957 (58 of 1957); and
(iii) the whole of the additional
duty of excise leviable thereon under section 3 of the Additional Duties of
Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978).
2. The exemption shall be
subject to the following conditions, namely:-
(a) that the said scrip is issued to a Status Holder who is exporter
of products specified in paragraph 3.13.4 of the Foreign Trade Policy:
Provided that the following categories of exports
specified in paragraph 3.17.2 of the Foreign Trade Policy shall not be counted
for calculation of export performance or for computation of entitlement under
the Scheme, namely:-
(i) Export Oriented Units or
Electronic Hardware Technology Parks or Biotechnology Parks, which are availing
direct tax benefits or exemption;
(ii) Export of imported goods
covered under Para 2.35 of the Foreign Trade Policy;
(iii) Exports through
transshipment, meaning thereby that exports originating in third country but
transshipped through India;
(iv) Deemed Exports;
(v) Exports made by Special
Economic Zone units or Special Economic Zone products exported through Domestic
Tariff Area units; and
(vi) Items, which are restricted
or prohibited for export under Schedule -2 of Export Policy in ITC (HS);
(b) that the benefits under
this notification shall not be available for clearance of the items listed in
Appendix 37B of the Hand Book of Procedures, Volume I;
(c) that the benefits under
this notification shall not be available to goods or items, the imports of
which are not permitted against the said scrip;
(d) that the scrip shall be
non-transferable:
Provided that the scrip shall be transferable amongst Status Holders for procurement
of Cold Chain equipment:
Provided further that the scrip shall be transferable for procurement of Cold
Chain equipment by units in a Food Park recognized by the Ministry of Food Processing
Industries. The term ‘units’ shall not include developers;
(e) that the capital goods
cleared under this exemption shall be utilized as per clause (d) of paragraph
3.13.4 of the Foreign Trade Policy;
(f) that the capital goods
cleared under this exemption shall be subject to actual user condition;
(g) that the said scrip is
registered with the Customs authority at the port of registration (hereinafter
referred as the said Customs authority);
(h) that the holder of the
scrip, who may either be the person to whom the scrip was originally issued or
a transferee-holder, presents the said scrip to the said Customs authority
along with a letter or proforma invoice from the supplier or manufacturer
indicating details of its jurisdictional Central Excise Officer (hereinafter
referred as the said Officer) and the description, quantity, value of the goods
to be cleared and the duties leviable thereon, but for this exemption;
(i) that the said Customs
authority, taking into account the debits already made towards imports under
Notification No. 94/2009-Customs, dated the 11th September, 2009 and this
exemption, shall debit the duties leviable, but for this exemption in or on the
reverse of the said scrip and also mentions the necessary details thereon,
updates its own records and sends written advice of these actions to the said
Officer;
(j) that at the time of
clearance, the holder of the scrip presents the said scrip debited by the said Customs
authority to the said Officer along with an undertaking addressed to the said
Officer that–
(A) in case of any amount short
debited in the said scrip he shall pay on demand an amount equal to the short
debit, along with applicable interest.;
(B) he shall comply with the
actual user condition and also utilize the capital goods as per sub-paragraph
(d) of paragraph 3.13.4 of the Foreign Trade Policy and that in case of non
compliance of these conditions he shall pay on demand an amount equal to the duty
leviable, but for the exemption contained herein together with applicable
interest;
(k) that based on the said
written advice and undertaking, the said Officer endorses the clearance
particulars and validates, on the reverse of the said scrip, the details of the
duties leviable, but for this exemption, which were debited by the said Customs
authority, and keeps a record of such clearances;
(l) that the manufacturer
retains a copy of the said scrip, debited by the said Customs authority and
endorsed by the said Officer and duly attested by the holder of the scrip, in
support of the clearance under this notification; and
(m) that the said holder of the
scrip, to whom the goods were cleared, shall be entitled to avail the drawback
or CENVAT credit of the duties of excise leviable under the First Schedule and
the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), section
3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957
(58 of 1957) and section 3 of the Additional Duties of Excise (Textiles and
Textile Articles) Act, 1978 (40 of 1978), against the amount debited in the
said scrip and validated at the time of clearance.
Explanation - For the purposes of this
notification, -
(A) “Foreign Trade Policy” means
the Foreign Trade Policy, 2009-14, published by the Government of India in the
Ministry of Commerce and Industry, vide
notification No.01 (RE 2012)/2009-2014, dated the 5th June, 2102.
(B) “Handbook of Procedures
Volume 1” means the Handbook of Procedures Volume 1, 2009-14, published by the
Government of India in the Ministry of Commerce and Industry, vide Public
Notice No. 01 (RE 2012)/2009-2014, dated the 5th June, 2012.
(C) “Status Holder” means the
person having status category of ‘Export House’ or ‘Star Export House’ or
‘Trading House’ or ‘Star Trading House’ or ‘Premier Trading House’, as the case
may be, as mentioned in para 3.10.2 of the Foreign Trade Policy.
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Table |
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Sl. No. |
Description |
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1 |
Cold storage units (including Controlled
Atmosphere and Modified Atmosphere Stores); Precooling Units and Mother
Storage Units for Onions. |
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2 |
Pack Houses; the Pack House equipments notified
in Appendix 37 F of Hand Book of Procedures Volume 1, namely:- (1) Packing
grading equipments for fruits and vegetables, (2) Equipments for ripening of
fruits including ethylene generator, (3) Adiabatic humidifiers for cold
rooms, (4) Gas sensor and controlled system covering CO2, ethylene and oxygen
levels, (5) Ethylene scrubbers, (6) CO2 scrubbers, (7) Blast freezers for IQF
plants, (8) Doors for gastight rooms, applications like CA, Banana/fruit
ripening, (9) Nitrogen generators, (10) Gas controlling systems for CA
stores, (11) Bulk bins for CA stores, (12) Reach stackers for cold stores and
warehouses, (13) Belt driven conveyors for bulk handling of cargo and (14)
Gantry cranes, unloading, mechanized loaders for bulk and break bulk cargo. |
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3 |
Reefer Van or Containers |
[F.
No. 609/12/2012-DBK]