|
Table
|
|
Sl.
No.
|
Notification
number and date
|
Amendments
|
|
(1)
|
(2)
|
(3)
|
|
1.
|
100/2009-Customs,dated
the 11th September, 2009 [Vide number G.S.R. 666 (E), dated the 11th
September, 2009]
[EPCG
Scheme to Common Service Providers at 3% in FTP 2009-2014 (p Q26)]
|
In
the said notification,-
(a)
in paragraph 2-
(i)
in condition (2), after the words “each user would
fulfil”, the words, figures and letters “and for authorizations issued on or
after the 5th June, 2012, the details of the capital goods and the
quantum of Export Obligation which Common Service provider shall fulfil shall
be mentioned in the authorization.” shall be inserted.
(ii) in condition (5)-
(A) after the
first Table, the following proviso shall be inserted, namely:-
“Provided that in case authorizations are issued on or after the 5th
June, 2012, the Common Service provider shall execute the bond with bank
guarantee and the bank guarantee shall be equivalent to hundred percent. of
the duty foregone, to be given by the Common Service provider or by any one
of the users or a combination thereof, at the option of the Common Service
provider:”.
(B) after the proviso as
so inserted, in the existing first proviso, for the
words, “Provided that”, the words, “Provided further that” shall be
substituted.
(C) in condition (7), after the words “specific users”, the words “or
the Authorization Holder, as the case may be,” shall be inserted.
(b)
in the Explanation, in clause 3,-
(I) in sub-clause (1)-
(A) for the words “Common Service provider and each of the specific
users”, the words “Common Service provider and each of the specific users
endorsed in the authorization or the Common Service Provider and specific
users whose details are informed prior to export by Common Service provider
to the Regional Authority, as the case may be,” shall be substituted.
(B) in the second proviso, for the words “poultry and sericulture,”,
the words “poultry, sericulture, carpet, coir and jute,” shall be
substituted.
(C) for the fifth proviso, the following proviso shall be substituted,
namely:-
“Provided also that the exports made to such countries as notified by
the Director General of Foreign Trade, shall not be counted for fixing
average level of exports:”.
(D) after the sixth proviso, the following proviso shall be inserted,
namely:-
“Provided also that in the case of authorisations issued on or after
the 5th June, 2012, for exports
by users of the common service, to be counted towards fulfilment of export
obligation of Common Service provider, the respective shipping bills of the
users of common service shall contain the EPCG Authorization details of the
Common Service provider and concerned Regional Authority must be informed
about the details of the users prior to such export.”
(II) in sub-clause (2), in item (a),-
(A) in sub-item (v), for the words, brackets, figures and
letters, “power projects and refineries not covered in (iv) above under ICB
procedure;”, the words, brackets, letter and figures, “mega power projects as
provided in sub-clause (ii) of clause (f) of para 8.2 of Foreign Trade
Policy;” shall be substituted.
(B) in sub-item (vi), for the words and letters, “as opposed to ICB;”,
the words brackets, letter and figures, “as provided in clause (j) of para
8.2 of Foreign Trade Policy;” shall be substituted.
|
|
2.
|
101/2009-Customs,dated
the 11th September, 2009 [Vide number G.S.R. 667 (E), dated the 11th
September, 2009]
[EPCG
to Common Service Providers at Nil Duty in FTP 2009-2014 (p Q22)]
|
In
the said notification,-
(a)
in paragraph 2-
(i)
in condition (3), after the words “each user
would fulfil”, the words, figures and letters “and for authorizations issued
on or after the 5th June, 2012, the details of the capital
goods and the quantum of Export Obligation which Common Service provider
shall fulfil shall be mentioned in the authorization.” shall be inserted.
(ii)
in condition (4), after the words “Government of
India”, the following proviso shall be inserted, namely:-
“Provided that this condition shall not be applicable where the
benefit under TUFS has been obtained butexact
line of business in TUFS is different from the line of business under EPCG or
where benefits availed under TUFS are refunded, with applicable interest,
before availing zero duty EPCG Authorization.” shall
be inserted.
(iii) in condition (5), for the letters and words, “SHIS
scrips which are not issued”, the words and letters, “provided that this
condition shall not be applicable where already availed SHIS benefit that is
unutilized is surrendered or where benefits availed under SHIS
that is utilized is refunded, with applicable interest, before availing zero
duty EPCG authorization. SHIS scrips which are surrendered or benefit
refunded or not issued” shall be substituted.
(iv)
in condition (8), after the Table, the
following proviso shall be inserted, namely:-
“Provided that in case authorizations are issued on or after the 5th June,
2012, the Common Service provider shall execute the bond with bank guarantee
and the bank guarantee shall be equivalent to hundred percent. of the duty
foregone, to be given by Common Service provider or by any one of the users
or a combination thereof, at the option of the Common Service provider:”.
(v) in condition (10), after the words “specific users”, the words “or
the Authorization Holder, as the case may be,” shall be inserted.
(b)
in paragraph 4, for the figures, letters and word, “31st December,
2012”, the figures, letters and word,“31st December,
2013” shall be substituted.
(c)
in the Explanation, in clause 3,-
(I) in sub-clause (1)-
(A) for the words “Common Service provider and each of the specific
users”, the words “Common Service provider and each of the specific users
endorsed in the authorization or the Common Service provider and specific
users whose details are informed prior to export by Common Service provider
to the Regional Authority, as the case may be,” shall be substituted.
(B) in the second proviso, for the words “poultry and sericulture,”
the words “poultry, sericulture, carpet, coir and jute,” shall be
substituted.
(C) for the fifth proviso, the following proviso shall be substituted,
namely:-
“Provided also that the exports made to such countries as notified by
the Director General of Foreign Trade, shall not be counted for fixing
average level of exports:”.
(D) after the sixth proviso, the following proviso shall be inserted,
namely:-
“Provided also that in the case of authorisations issued on or
after the 5th June, 2012 for exports by users of the common service, to be
counted towards fulfilment of export obligation of Common Service the
respective shipping bills of the users of common service shall contain the
EPCG Authorization details of the Common Service provider and concerned
Regional Authority must be informed about the details of the users prior to
such export.”
(II) in sub-clause (2), in item (a),-
(A) in sub-item (v) for the words, brackets, figures and letters,
“power projects and refineries not covered in (iv) above under ICB procedure;”,
the words, brackets, figures and letters, “mega power projects as provided in
sub-clause (ii) of clause (f) of para 8.2 of Foreign Trade Policy;” shall be
substituted.
(B) in sub-item (vi), for the words and letters, “as opposed to ICB;”,
the words, brackets, letter and figures, “as provided in clause (j) of para
8.2 of Foreign Trade Policy;” shall be substituted.
|
|
3.
|
102/2009-Customs,dated
the 11th September, 2009 [Vide number G.S.R. 668 (E), dated the 11th
September, 2009]
[Nil
Duty EPCG Scheme in FTP 2009-2014 in Eight Export Sectors with Negative List
of Exports] (p Q20)]
|
In
the said notification,-
(a) in paragraph 2-
(i)
in condition (3), after the words “Government of
India”, the following proviso shall be inserted, namely:-
“Provided that this condition shall not be applicable where the
benefit under TUFS has been obtained but
exact line of business in TUFS is different from the line of business under
EPCG or where benefits availed under TUFS are refunded, with applicable
interest, before availing zero duty EPCG Authorization.”.
(ii) in condition (4), for the letters and words, “SHIS
scrips which are not issued”, the words and letters, “provided that this
condition shall not be applicable where already availed SHIS benefit that is
unutilized is surrendered or where benefits availed under SHIS
that is utilized is refunded, with applicable interest, before availing zero
duty EPCG authorization. SHIS scrips which are surrendered or benefit
refunded or not issued” shall be substituted.
(iii)
in condition (7), after the Table,-
(I) the following provisos shall be inserted,
namely:-
“Provided
that the export obligation shall be 75% of the normal export obligation
specified above when fulfilled by export of following green technology
products, namely, equipment for solar energy decentralized 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
further that for units located in Arunachal Pradesh, Assam, Manipur,
Meghalaya, Mizoram, Nagaland, Sikkim and Tripura, the export obligation shall
be 25% of the normal export obligation specified above:”
(II) after the provisos as so inserted, in the
existing first proviso, for the
words,
“Provided further”, the words, “Provided also” shall be substituted.
(b)
in paragraph 4, for the figures, letters and word, “31st December,
2012”, the figures, letters and word,“31st December,
2013” shall be substituted.
(c)
in the Explanation, in clause 2,-
(I) in sub-clause (1)-
(A) in the second proviso, for the words “poultry and sericulture,”
the words “poultry, sericulture, carpet, coir and jute,” shall be
substituted.
(B) for the fifth proviso, the following proviso shall be substituted,
namely:-
“Provided also that the exports made to such countries as notified by
the Director General of Foreign Trade, shall not be counted for fixing
average level of exports:”.
(II) in sub-clause (2), in item (a),-
(A) in sub-item (v), for the words, brackets, figures and
letters, “power projects and refineries not covered in (iv) above under ICB
procedure;”, the words, brackets, letter and figures, “mega power projects as
provided in sub-clause (ii) of clause (f) of para 8.2 of Foreign Trade
Policy;” shall be substituted.
(B) in sub-item(vi), for the words and letters, “as opposed to ICB;”,
the words, brackets, letter and figures, “as provided in clause (j) of
para 8.2 of Foreign Trade Policy;” shall be substituted.
|
|
4.
|
103/2009-Customs,dated
the 11th September, 2009 [Vide number G.S.R. 669 (E), dated the 11th
September, 2009]
[EPCG
Scheme at 3% in FTP 2009-2014 (p Q24)]
|
In
the said notification,-
(a)
in paragraph 2, in condition (4),
(i) after the first Table, the following provisos
shall be inserted, namely,-
“Provided
that the export obligation shall be 75% of the normal export obligation
specified above when fulfilled by export of following green technology
products, namely, equipment for solar energy decentralized 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
further that for units located in Arunachal Pradesh, Assam, Manipur,
Meghalaya, Mizoram, Nagaland, Sikkim and Tripura, the export obligation shall
be 25% of the normal export obligation specified above:”
(ii)
after the provisos as so inserted, in the existing first proviso, for the
words, “Provided that”, the words, “Provided also that”, shall be
substituted.
(b)
in the Explanation, in clause 2,-
(I) in sub clause (1)-
(A) in the second proviso, for the words “poultry and sericulture,”
the words “poultry, sericulture, carpet, coir and jute,” shall be
substituted.
(B) for the fifth proviso, the following proviso shall be substituted,
namely:-
“Provided also that the exports made to such countries as notified by
the Director General of Foreign Trade, shall not be counted for fixing
average level of exports:”.
(II) in sub-clause (2), in item (a),-
(A) in sub-item (v) for the words, brackets, figures and letters,
“power projects and refineries not covered in (iv) above under ICB
procedure;”, the words, brackets, letter and figures, “mega power projects as
provided in sub-clause (ii) of clause (f) of para 8.2 of Foreign Trade
Policy;” shall be substituted.
(B) in sub-item (vi), for the words and letters, “as opposed to ICB;”,
the words, brackets, letter and figures, “as provided in clause (j) of para
8.2 of Foreign Trade Policy;” shall be substituted.
|
|
5.
|
104/2009-Customs,dated
the 14th September, 2009 [Vide number G.S.R. 674 (E), dated the 14th
September, 2009]
[Status
Holders Incentive Scrip under FTP 2009-2014 for Capitals Goods Imports (p
Q26)]
|
In
the said notification,-
(a) in the opening paragraph, for the
portion beginning with the words “hereby exempts” and ending with the
brackets and words “ (hereinafter referred to as the said scrip),”, the
following shall be substituted, namely:-
“hereby exempts –
(i) capital goods; and
(ii) components and spares and parts,
for capital goods imported earlier,
when imported into India against a
duty credit scrip issued under the Status Holders Incentive Scheme in
accordance with paragraph 3.16 of the Foreign Trade Policy (hereinafter
referred to as the said scrip),”.
(b) for Condition (4), the following
condition shall be substituted, namely:-
“(4) that the said scrip shall be
non-transferable and shall be used for import of capital goods relating to
the sectors specified in condition (1):
Provided that the capital goods
specified in appendix 37B of the Hand Book of Procedures volume 1 shall not
be allowed for import:
Provided further that the import
of components and spares and parts against the said scrip shall be allowed
only -
(i) in respect of capital goods
imported earlier,
(ii) in respect of capital goods
imported relating to the sectors specified in condition (1), and
(iii) upto ten per cent. of
the duty credit amount in the said scrip originally issued:
Provided also that the said scrip
shall be transferable amongst the status holders subject to the condition
that the transferee status holder is a manufacturer and such transfer is
endorsed by the Regional Authority, during the period of validity of the said
scrip, mentioning the sectors for which the transferee has manufacturing
facility and for which the transfer is granted:
Provided also that upon such
transfer, the validity of the said scrip shall remain unchanged.”.
(c) after condition (5) , the
following condition shall be inserted, namely:-
“(5A) that the components and spares
and parts, for capital goods imported earlier, imported against the said
scrip shall be meant for use in the capital goods already imported and
subject to actual user condition and the importer at the time of clearance of
the said components and spares and parts, shall furnish an undertaking to
this effect to the Deputy Commissioner of Customs or Assistant Commissioner
of Customs, as the case may be, that in case of non compliance of the said
condition, he shall pay on demand an amount equal to the duty leviable, but
for the exemption contained herein together with interest at the rate of
fifteen percent. per annum from the date of clearance of the said materials.”
(d) in the Explanation,-
(I) after clause (i), the following
clauses shall be inserted, namely:-
“(ia) “Component” means one of the
parts of a sub-assembly or assembly of which a manufactured product is made
up and into which it may be resolved and it includes an accessory or attachment
to another component.
(ib) “Spares” means a part or a
sub-assembly or assembly for substitution, that is ready to replace an
identical or similar part or sub-assembly or assembly and it includes a
component or an accessory.
(ic) “Part” means an element of a
sub-assembly or assembly not normally useful by itself, and not amenable to
further disassembly for maintenance purposes which may be a component, spare
or an accessory.”.
(II) in clause (iii), for the words “Licensing
Authority”, the words “Licensing Authority or Regional Authority” shall be
substituted.
|
|
|
|
|