Dept of Revenue Releases Post Export EPCG
Duty Credit Scrip after Announcement of Nine Months
DGFT Agrees to
Remove CVD from Scope of Scrip
Customs 3% Duty
Credit Scrip
[Customs Notification No. 06 dated 18th
February 2013]
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 when imported into India
against a Post Export EPCG duty credit scrip (3% EPCG variant) issued by the
Regional Authority in accordance with paragraph 5.11 under Chapter 5 {Export
Promotion Capital Goods (EPCG) Scheme} of the Foreign Trade Policy which
provides for duty remission in proportion to export obligation fulfilled
(hereinafter referred to as the said scrip) from,-
(a) the whole of
the duty of customs leviable thereon under the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975); and
(b) the whole of the additional duty leviable thereon
under section 3 of the said Customs Tariff Act.
2. The exemption under this notification shall be
subject to the following conditions, namely:-
(1) that the said scrip is
granted against a valid authorisation issued under para 5.23 of the Handbook of Procedures Volume 1
(hereinafter referred to as the said authorisation)
by the Regional Authority to an applicant (hereinafter referred as the authorisation holder) who opted for the scheme of Post
Export EPCG Duty Credit Scrip (3% EPCG variant);
(2) that the said authorisation
is not for import under duty exemption but for import of the goods specified in
the Table 1 annexed hereto, on full payment of applicable duties in cash, where
duty of customs under the First Schedule to the Customs Tariff Act, 1975 (51 of
1975) paid {hereinafter referred to as basic customs duty} is above 3 per cent.
ad valorem;
(3) that the said authorisation is registered at the port of import specified
in the said authorisation and the goods, which are
specified in the Table 1 annexed hereto, are imported within thirty six months
from the date of issue of the said authorisation on
full payment of applicable duties in cash, and the said authorisation
is produced before the proper officer of customs at the time of clearance of
the goods for endorsement of the import particulars and in cases where the authorisation
holder has opted that the Cenvat Credit under Cenvat Credit
Rules, 2004 in respect of the additional duty under section 3 of the
Customs Tariff Act, 1975 (51 of 1975) paid (hereinafter referred to as
additional duty of customs) shall not be taken, the proper officer endorses “Not valid for Cenvat Credit” on
the bill of entry:
Provided that catalyst for
one subsequent charge shall be allowed, under the authorisation
in which plant, machinery or equipment and catalyst for initial charge have
been imported, except in cases where the Regional Authority issues a separate authorisation for catalyst for one subsequent charge after
the plant, machinery or equipment and catalyst for initial charge have already
been imported:
Provided
further that the import of motor cars, sports utility vehicles or all purpose
vehicles shall be allowed only to hotels, travel agents, tour operators or tour
transport operators and companies owning or operating golf resorts, subject to
the condition that,-
(a) the total
foreign exchange earning from hotel, travel and
tourism and golf tourism sectors in current and preceding three licensing years
is Rupees one crore fifty lakhs or more;
(b) the duty amount on all authorisations issued
under Chapter 5 of the Foreign Trade Policy,
including para 5.23 of Handbook of Procedures Volume
1, in a licensing year for import of motor cars, sports utility vehicles or all
purpose vehicles shall not exceed fifty percent. (50%) of average foreign
exchange earnings from hotel, travel and tourism and golf tourism sectors in
preceding three licensing years; and
(c) the customs
authority endorse the bill of entry while clearing the vehicles imported
specifying that the vehicles shall be registered as a vehicle for ‘tourist purpose only’ and the vehicles
so registered are used for tourist purpose only and a copy of the registration
certificate, to that effect shall be submitted to the concerned customs
authority as a confirmation of import of vehicle within six months from the
date of import:
Provided also that import
of motor cars, sports utility vehicles or all purpose vehicles shall not be
allowed to a Common Service Provider:
Provided
also that the import of capital goods for creation of modern infrastructure
shall be extended only to such retailers who have a minimum area of 1000 square
metres.
(4) that the goods imported under the said authorisation are installed and put to use, after their
import, in the authorisation holder’s factory or premises and at the time of
registration of the said scrip a certificate, confirming such installation and
use of the goods, from the jurisdictional Deputy Commissioner of Central Excise
or Assistant Commissioner of Central Excise, as the case may be, which has been
issued prior to the date of the first application filed by the authorisation holder for issuance of duty credit scrip
against the said authorisation, is produced before
the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as
the case may be:
Provided that if the authorisation holder, including an authorisation
holder who is a Common Service Provider (CSP), is not registered with the
Central Excise or if the authorisation holder is a
service provider (other than a CSP), as the case may be, he may produce the
said certificate of installation and usage issued by an independent Chartered
Engineer:
Provided further that in
the case of manufacturer authorisation holder and
merchant authorisation holder having supporting
manufacturer(s) or vendor(s) or in the case of import of irrigation equipment
for use in contract farming for export of agricultural products or in the case
of authorisation holder rendering services, the capital goods may be installed at
the factory or premises of such other person whose name and address is endorsed
on the said authorisation and also on the shipping
bills for fulfillment of the export obligation and the authorisation
holder and such other person jointly and severally fulfill the export obligation
and all other conditions. This shall not apply to a CSP:
Provided also that agro
units located in Agri Export Zones or service
providers in Agri Export Zones may move the capital
goods within the Agri Export Zones under intimation
to the jurisdictional Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be, subject to the condition
that the authorisation holder shall maintain accurate
record of such movement;
(5) that where the goods imported under the said authorisation are found defective or unfit for use, they
may be re-exported back to the foreign supplier within three years from the
date of payment of duty on the importation thereof subject to the condition
that –
a) at the time of re-export
the goods are identified to the satisfaction of the Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the case may be, to be the
same goods which were imported;
b) when the re-export of the
goods has been made under claim of duty drawback, no duty remission in the form
of duty credit scrip for the duty paid at the time of import on the re-exported
goods shall be allowed;
c) after any duty remission in
the form of duty credit scrip has been claimed in respect of the duty paid on
the goods imported under the said authorisation, no
duty drawback shall be allowed when the goods are re-exported and the export
obligation shall also not be re-fixed;
(6) that goods imported under the said authorisation are not disposed of or transferred by sale or
lease or any other manner by the authorisation holder
till the date of last export against which the said scrip is issued;
(7) that the total export
obligation to be fulfilled is equivalent to eighty five percent. (85%) of eight times the amount which is the difference
between the following, namely:-
(a)
sum of applicable basic customs duty, additional duty of
customs, Education Cess under section 94 of the
Finance (No.2) Act, 2004 (23 of 2004) paid and Secondary and Higher Education Cess under section 136 of the Finance Act, 2007 (22 of
2007) paid on the goods imported under the said authorisation;
and
(b)
sum of 3 per cent. of the assessable value of the said goods and an amount
calculated as if it represented cess on the said 3
per cent. of the assessable value,
on Free On Board basis,
within the export obligation period of eight years
from the date of issue of the said authorisation:
Provided
that additional duty of customs shall not be taken for computation for the
purpose of fixation of export obligation when the Cenvat
Credit in respect of additional duty of customs has not been taken:
Provided further that the export obligation shall
be 75% of the export obligation specified above when fulfilled by export of
following green technology products, namely, equipment for solar energy
decentralised and grid connected products, bio-mass gassifier,
bio-mass or waste boiler, vapour absorption chillers,
waste heat boiler, waste heat recovery units, unfired heat recovery steam
generators, wind turbine, solar collector and parts thereof, water treatment
plants, wind mill and wind mill turbine or engine, other generating sets - wind
powered, electrically operated vehicles – motor cars, electrically operated
vehicles – lorries and trucks, electrically operated vehicles – motor cycle and
mopeds, and solar cells:
Provided also that for units located in Arunachal
Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura, the
export obligation shall be 25% of the export obligation specified above:
Provided also that where the amount of duties paid
in cash that are considered for fixation of export obligation is not less than
Rs.100 Crore, or where the said authorisation
is issued to units in the Agri Export Zone as may be
notified by the Regional Authority, the export obligation shall be fulfilled
within a period of twelve years from the date of issue of authorisation:
Provided also
that where a sick unit is notified by the Board for Industrial and Financial
Reconstruction (BIFR) or where a rehabilitation scheme is announced by the
concerned State Government in respect of sick unit for its revival, the export
obligation may be fulfilled within the time period allowed by the Regional
Authority as per the rehabilitation package prepared by the operating agency
and approved by BIFR or rehabilitation department of State Government. In cases
where the time period is not specified in the rehabilitation package, the
export obligation may be fulfilled within the time period allowed by the
Regional Authority which shall not exceed twelve years:
Provided also that where
the capital goods are imported by agro units and units in tiny and cottage
sector, for the purpose of fixing the export obligation the words ‘eight times’
in this condition shall be read as ‘six times’ and the export obligation shall
be fulfilled within a period of twelve years from the date of issue of the authorisation:
Provided also that where
the capital goods are imported for technological up-gradation as per conditions
specified in Para 5.8 of the Foreign Trade Policy or by small scale industry
units as defined in paragraph 5.2 of the Foreign Trade Policy, as the case may
be, for the purpose of fixing the export obligation the words ‘eight times’ in
this condition shall be read as ‘six times’ and the export obligation shall be fulfilled
within a period of eight years from the date of issue of authorisation
subject to the further condition that in the case of Small Scale Industry (SSI)
units the landed Cost Insurance Freight (CIF) value of such imported capital
goods under the scheme shall not exceed rupees fifty lakhs and total investment
in plant and machinery after such imports shall not exceed the SSI limit:
Provided also that the
export obligation shall be 50% of the export obligation specified above to be fulfilled within a period of eight years in
the case of spares (including refurbished/reconditioned spares), moulds, dies, jigs, fixtures, tools and refractory for
initial lining, for the existing plant and machinery (imported earlier, under para 5.23 of Handbook
of Procedures Volume 1 or otherwise), subject to the condition that the
CIF value of import of the above spares, etc is limited to 10% of the CIF value of the plant and machinery imported under the authorisation
(para 5.23 of Handbook of Procedures Volume 1) or
10% of the book value of the plant and machinery
imported earlier otherwise than under para 5.23 of Handbook of Procedures Volume 1, as the
case may be;
(8) that the duty
remission granted as duty credit in the said scrip bears the same proportion to
the amount which is the basic customs duty on the goods imported under the said
authorisation less 3 per cent. of
the assessable value of the said goods which were considered for fixation of
export obligation, as the extent of export obligation fulfilled (over and above
the average export obligation) bears to the total export obligation:
Explanation 1. – For the purpose of
condition (8),-
(a) the amount of duty
remission shall not include the duty paid, any portion of which has been
rebated, including by way of duty drawback;
(b) the amount of duty
remission shall not include the duty paid which are not assessed finally;
(c) extent of export obligation
fulfilled shall be the export obligation fulfilled till the last export
included in the said scrip less the export obligations fulfilled that have been
counted towards the previously issued duty credit scrips
against the said authorisation;
(d) in condition (c) above, the
export obligation fulfilled till the last export included in the said scrip
shall be taken as the total export obligation fulfilled in the following cases
–
(i)
where the authorisation
holder fulfills seventy five percent. (75%) or more of the export obligation as
specified in condition (7) [over and above hundred percent. (100%) of the
average export obligation], within half of the period specified for export
obligation as mentioned in said condition (7), in which case the balance export
obligation shall stand condoned;
(ii)
where the Regional Authority regularises shortfall, in the export obligation as
specified in condition (7), not exceeding five per cent. (5%) of such export
obligation, in which case the said shortfall shall be condoned;
(e) the Explanation 2 to this notification relating to ‘Export obligation’
shall apply severally to each duty credit scrip, including the said scrip,
issued against the said authorisation;
(f) the exports and supplies
made within the export obligation period specified in condition (7) shall count
towards fulfillment of export obligation;
(g) for fulfillment of export
obligation, the payments against the exports/supplies should have been realised.
(9) that where the first proviso to condition (7)
is applied, the Cenvat Credit in respect of the
additional duty of customs shall not been taken and at the time of registration
of the said scrip a certificate, from the jurisdictional Deputy Commissioner of
Central Excise or Assistant Commissioner of Central Excise, as the case may be,
to the effect that Cenvat Credit in respect of
additional duty of customs on goods imported under the said authorisation
has not been taken, is produced by the authorisation
holder before the Deputy Commissioner of Customs or the Assistant Commissioner
of Customs, as the case may be:
Provided
that when the authorisation holder is not registered
with Central Excise, he may produce the said certificate on self-certification
basis;
(10) that the duty
remission in the said scrip does not relate to duties paid on the imports made
under the said authorisation which have not been
installed and put to use;
(11) that the duty
remission in the said scrip has not been obtained as a consequence of indigenous sourcing of
capital goods;
(12) that the said scrip is issued, on request of
the authorisation holder in form ANF5B for duty remission,
by the Regional Authority specifying the same port of registration as
mentioned in the said authorisation and it indicates details of the said authorisation, total export obligation fixed and its
calculation, details of previous duty credit scrips
issued against the said authorisation and the
calculation of duty credit;
(13) that the imports under the said authorisation, the exports for fulfilling the export
obligations and import of goods against the said scrip 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 hereto 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;
(14) that for the purposes of registration, the
said scrip is produced by the authorisation holder at
the specified port of registration before the Deputy Commissioner of Customs or
the Assistant Commissioner of Customs, as the case may be, along with –
(a) the said authorisation and the bill(s) of entry under which the
imports under the said authorisation were made on
payment of applicable duties in cash;
(b) evidence showing the
extent of export obligation fulfilled within the export obligation period;
(c) certificate confirming
installation and use as prescribed in condition (4) above;
(d) certificate that Cenvat Credit has not been taken as prescribed in condition
(9) above, where applicable;
(e) undertaking from the authorisation holder to the effect that,-
(i) the goods imported under the said authorisation have not been disposed of or transferred by
sale or lease or any other manner till the date of last export against which
the said scrip is issued;
(ii) the duty remission in the said scrip does not
include the duty paid, any portion of which has been rebated, including by way
of duty drawback; and
(iii) all the conditions
have been complied with respect to the duty credit in the said scrip,
and the said Deputy Commissioner or Assistant
Commissioner, as the case may be, upon being satisfied, allows the said scrip
to be registered and the Customs authority endorses details of the said scrip
and the remark “Drawback not available on re-export” on the bill(s) of entry,
and registers the said scrip;
(15) that the said scrip and goods imported against it shall be freely
transferable;
(16) that the said scrip is produced before the proper
officer of customs at the time of clearance for debit of the duties leviable on the goods and the
proper officer taking into account the
debits already made under this exemption debits the duties leviable
on the goods, but for this exemption;
(17) that the validity of the said scrip shall be eighteen months
from the date of issue and the said scrip shall be valid on the date on which
actual debit of duty is made;
(18) that where the importer, under this
notification, does not claim exemption from the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975) he shall be deemed not to have
availed the benefit under this notification for the purpose of calculation of
the said additional duty of customs;
(19) that
the benefit under this notification shall not be available to the items listed
in Appendix 37B of the Handbook of Procedures Volume 1;
(20) that the importer shall be entitled to avail
of the drawback or Cenvat credit of additional duty leviable under section 3 of the said Customs Tariff Act
against the amount debited in the said scrip.
Explanation 2. – For the purpose of this
notification, -
(A) “Capital goods” has the same meaning as assigned to it in Paragraph
of 9.12 of the Foreign Trade Policy;
(B) “Common Service
Provider” (CSP) means a service provider who is designated or certified as a
Common Service Provider by the DGFT, Department of Commerce or State Industrial
Infrastructural Corporation in a Town of Export Excellence;
(C) “Export obligation”,-
(I) means obligation on the
authorisation holder to export to a place outside
India, goods manufactured or capable of being manufactured or services rendered
by the use of goods imported under the said authorisation
and the export obligation shall be over and above the average level of exports
achieved by the authorisation holder in the preceding
three licensing years for the same and similar products within the export
obligation period and such average shall be the arithmetic mean of export performance
in the last three years for the same and similar products:
Provided
that up to fifty percent. (50%) of the export obligation may also be
fulfilled by export of other good(s) manufactured or service(s) provided by the
authorisation holder or his group company or managed
hotel, which has the said authorisation under which
imports were made subject to the condition that in such cases, additional
export obligation imposed shall be over and above the average exports achieved
by the authorisation holder or his group company or
managed hotel in preceding three years for both the original and the substitute
product(s) / service(s):
Provided further that in
case of export of goods relating to handicraft, handlooms, cottage, tiny
sector, agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry, sericulture, carpet,
coir and jute, the authorisation holder shall not be
required to maintain the average level of exports:
Provided also that in case
of export of goods relating to aquaculture (including fisheries), the authorisation holder shall not be required to maintain the
average level of exports subject to the condition that said authorisation
has been obtained for goods other than fishing trawlers, boats, ships and other
similar items:
Provided also that the
goods, excepting tools, imported under said authorisation
by the aforesaid sectors, shall not be allowed to be transferred for a period
of five years from the date of imports even in cases where export obligation
has been fulfilled. Transfer of capital goods would, however, be permitted
within the group companies, after fulfillment of export obligation but before
five years from the date of imports, under intimation to Regional Authority and
jurisdictional Central Excise Authority:
Provided also that exports
made to such countries as notified by Director General of Foreign Trade, shall
not be counted for fixing the average level of exports:
Provided also that exports
against only such shipping bills which mention the authorisation
number and date of the said authorisation shall be
counted for the fulfillment of the export obligation;
Provided also that in the
case of authorisation issued to a Common Service
Provider (CSP), -
(a) the reference to ‘authorisation holder’ in this Explanation shall be taken to
mean a reference to ‘CSP and specific users whose details are informed prior to export by CSP to
the Regional Authority’;
(b) for
the exports by users of the common service to be counted towards fulfilment of
export obligation of CSP, the respective shipping bills of the users of common
service shall contain the authorisation details of the CSP and the concerned
Regional Authority shall be informed about the details of the users prior to
such export; and
(c) the exports counted against
the authorisation shall not be counted towards
fulfillment of other specific export obligations against all other authorisations
issued under Chapter 5 of the Foreign Trade Policy, including para 5.23 of Handbook of Procedures Volume 1;
(II) shall
be fulfilled through physical exports and the export proceeds realised in freely convertible currency. However the
following categories of supplies, shall also be
counted towards fulfillment of export obligation:
(a) deemed exports, namely:-
(i)
supply of goods against Advance Authorisation/Advance
Authorisation for Annual Requirement/ Duty Free
Import Authorisation (DFIA);
(ii) supply
of goods to Export Oriented Units (EOUs) or Software Technology Parks (STPs) or
Electronics Hardware Technology Parks (EHTPs) or Bio-Technology Parks (BTPs);
(iii) supply of goods to
projects financed by multilateral or bilateral agencies or Funds as notified by
the Department of Economic Affairs (DEA), the Ministry of Finance (MOF) under
International Competitive Bidding (ICB) in accordance with procedures of those
agencies or Funds, where legal agreements provide for tender evaluation without
including customs duty; supply and installation of goods and equipments (single responsibility of turnkey contracts) to
projects financed by multilateral or bilateral agencies or Funds as notified by
DEA, MOF under ICB, in accordance with procedures of those agencies/Funds,
where bids may have been invited and evaluated on the basis of Delivery Duty
Paid (DDP) prices for goods manufactured abroad;
(iv) supply
of goods to any project or purpose in respect of which the Ministry of Finance,
by a notification, permits import of such goods at zero customs duty and the
supply is made under ICB procedure;
(v)
supply of goods to mega power projects as provided in
sub-clause (ii) of clause (f) of para 8.2 of Foreign
Trade Policy;
(vi)
supply of goods to nuclear power projects through
competitive bidding as provided in clause (j) of para
8.2 of Foreign Trade Policy;
(b) supply
of ITA-1 items to Domestic Tariff Area, provided realization is in free foreign
exchange;
(c) royalty
payments received in freely convertible currency and foreign exchange received
for Research and Development (R&D) services; and
(d)
payments received in rupee terms for port handling
services in terms of chapter 9 of the
Foreign Trade Policy.
(D) “Foreign Trade Policy”
means the Foreign Trade Policy 2009-2014 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (ii) vide notification of
the Government of India in the Ministry of Commerce and Industry, No.1 (RE –
2012) /2009-2014 dated the 5th June 2012, as amended from time to
time;
(E) “Handbook of Procedures
Volume 1” means the Handbook of Procedures Volume 1, 2009-14, published in the
Gazette of India, Extraordinary, Part I, Section 1 vide public notice of
the Government of India in the Ministry of Commerce and Industry, Department of
Commerce, No.01 (RE - 2012)/2009-2014, dated the 5th June, 2012, as
amended from time to time;
(F) “Manufacture” has the
same meaning as defined in clause (f) of section 2 of the Central Excise Act,
1944 (1 of 1944);
(G) “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
authorised by him to grant an authorisation
including a duty credit scrip under the said Act;
(H) “Town of Export
Excellence” (TEE) means a selected town producing goods of Rs.
750 Crore or more based on potential of growth in
exports. However, for TEE in handloom, handicraft, agriculture and fisheries
sector the threshold limit would be Rs.150 Crore.
|
Table 1 |
|
|
SNo. |
Description of goods |
|
1. |
Capital goods for pre-production, production and post-production
including second hand capital goods. |
|
2. |
Capital goods in Semi Knocked Down
(SKD)/Completely Knocked Down (CKD) conditions to be assembled into capital
goods by the authorisation holder. |
|
3. |
Spare parts of CIF value upto
10% of the CIF value of goods specified at Serial Nos.1 and 2 as actually
imported and required for maintenance of capital goods so imported,
assembled, or manufactured. |
|
4. |
Spare parts of CIF value upto
10% of the book value of the existing plant and machinery of the
authorisation holder. |
|
5. |
Motor cars, sports utility vehicles
and all purpose vehicles. |
|
Table 2 |
||
|
S.No. |
Port, ICD, LCS |
Located at |
|
1. |
Seaports |
Bedi
(including Rozi-Jamnagar), Chennai, Cochin, Dahej, Dharamtar, Haldia (Haldia Dock complex of
Kolkata port) Kakinada, Kandla, Kolkata, Krishnapatnam, Ennore (Tamilnadu) and Karaikal (Union
territory of Puducherry), Magdalla,
Mangalore, Marmagoa, Muldwarka,
Mumbai, Mundhra, Nagapattinam,
Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam
and Vadinar. |
|
2. |
Airports |
Ahmedabad,
Bangalore, Bhubaneswar, Chennai, Cochin, Coimbatore, Dabolim
(Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow
(Amausi), Mumbai, Nagpur, Rajasansi
(Amritsar), Srinagar, Trivandrum, Varanasi and Visakhapatnam. |
|
3. |
Inland
Container Depots |
Agra,
Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chettipalayam (Tamilnadu), Chheharata (Amritsar), Coimbatore, Dadri,
Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada),
Delhi, Dhannad Rau (District Indore), Dighi (Pune), Durgapur (Export Promotion Industrial
Park), Faridabad, Garhi Harsaru,
Gauhati, Guntur, Hyderabad, Irugur
Village (Tamilnadu), Irungattukottai
(SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamilnadu),
Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kheda (Pithampur, District Dhar),
Kota, Kundli, Loni
(District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Marripalem Village (in Edlapadu
Taluk of District Guntur), Miraj,
Moradabad, Nagpur, Nasik, Patli (Gurgaon), Pimpri (Pune), Pitampur
(Indore), Pondicherry, Raipur, Rewari, Rudrapur (Nainital), Salem, Singanalur, Surat, Surajpur, Talegaon (District
Pune), Thudiyalur (Tamilnadu),
Tirupur, Tondiarpet
(TNPM) in Chennai, Tuticorin, Udaipur, Vadodara,
Varanasi, Veerapandi (Tamilnadu)
and Waluj (Aurangabad). |
|
4. |
Land
Customs Stations |
Agartala, Amritsar
Rail Cargo, Attari Road, Changrabandha,
Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi. |
[F.No. 605/12/2012-DBK (Pt)]