DEPB Scrip under FTP 2009-2014
[Customs Notification No. 97 dated 11th
September 2009]
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 the goods of description specified in column
(2) of the Table below, when imported into India,-
(a) from so
much of duty of customs leviable thereon under the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of
the amount calculated at the rate specified in the corresponding entry in
column (3) of the said Table;
(b) from so
much of additional duty leviable thereon under
section 3 of the said Customs Tariff Act, as is in excess of the amount
calculated at the rate specified in the corresponding entry in column (4) of
the said Table;
subject to the following conditions,
namely :-
(i) that
the importer has been issued a Duty Entitlement Pass Book Scrip by the
Licensing Authority in terms of paragraph 4.3 of the Foreign Trade Policy or
Rule 24 or Rule 30 of the Special Economic Zones Rules, 2006;
(ii) that the importer has been
permitted credit entries in the said Duty Entitlement Pass Book Scrip by the
Licensing Authority at the rates notified by the Government of India in the
Ministry of Commerce and Industry for the products exported;
(iii) that
the said Duty Entitlement Pass Book Scrip is produced before the proper officer
of Customs for debit of the duties leviable on the
goods, but for exemption contained herein :
(iv) the said Duty Entitlement Pass
Book Scrip shall be valid for twenty four months from the date of issue or such
extended period as may be granted by the Licensing Authority for import and
export only at the port of registration which shall be one of the sea ports at Bedi (including Rozi-Jamnagar),
Chennai, Cochin, Dahej, Dharamtar,Haldia
(Haldia Dock complex of Kolkata port) Kakinada,
Kandla, Kolkata, Krishnapatnam, Magdalla,
Mangalore, Marmagoa, Muldwarka,
Mumbai, Mundhra,Nagapattinam, Nhava
Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam and Vadinar
or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Chennai,
Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad,
Indore, Jaipur, Kolkata, Lucknow (Amausi), Mumbai,
Nagpur, Rajasansi (Amritsar), Srinagar, Trivandrum
and Varanasi or through any of the Inland Container Depots at Agra, Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur,
Bangalore, Bhadohi, Bhatinda,
Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar),
Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad
(Wanjarwadi and Maliwada),
Delhi, Dighi (Pune),
Durgapur (Export Promotion Industrial Park), Faridabad, Garhi
Harsaru, Gauhati, Guntur,
Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur,
Kanpur, Karur, Kota, Kundli,
Loni (District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad,
Nagpur, Nasik, Pimpri (Pune),
Pitampur (Indore), Pondicherry, Raipur, Rewari, Rudrapur(Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara, Varanasi, , Waluj
(Aurangabad) or through the Land Customs Station at Agartala,
Amritsar Rail Cargo, Attari Road, Changrabandha,
Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi or a Special Economic Zone notified under
section 4 of the Special Economic Zones Act, 2005 (28 of 2005):
Provided that where the expiry of the Duty Entitlement Pass Book falls
before the last day of the month, such Duty Entitlement Pass Book shall be
deemed to be valid till the last day of the said month:
Provided further 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 sea-port, airport, inland container depot or through a land customs station
within his jurisdiction.
(v) that where the importer 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 exemption from the said duty for the purpose of
calculation of the said additional duty of customs;
(vi) that the importer shall be
entitled to avail 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 Duty Entitlement Pass Book Scrip;
(vii) that
where benefit of exemption from duty is claimed by a person, who is not a Duty
Entitlement Pass Book Scrip holder, such benefit shall be permissible only
against specific amount of credit, not being a provisional credit, transferred
by a Duty Entitlement Pass Book Scrip holder to such person.
2. This notification shall have
effect upto and inclusive of the 31st
day of
December, 2010.
|
Table |
|||
|
S. No. |
Description of goods |
Standard rate |
Additional Duty rate |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
Goods
other than edible oils |
Nil |
Nil |
|
2. |
Edible
Oils |
50%
of applied rate of duty |
50%
of applied rate of additional duty. |
Explanation, - For the purposes of this notification,-
(i) “Foreign
Trade Policy” means Foreign Trade Policy 2009-2014 published in the Gazette of
India, Part II, Section 3, Sub-section (ii) vide notification of the Government
of India in the Ministry of Commerce and Industry, No.1/2009-2014, dated the
27th
August,
2009 as amended from time to time;
(ii) “Licensing 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 a licence under the said
Act;
(iii) “applied rate of duty” means
the standard rate of duty specified in the First Schedule to the said Customs
Tariff Act with respect to the goods specified in column (2) of the said Table,
read with any other notification (for the time being in force) issued in
respect of such goods under sub-section (1) of section 25 of the said Customs
Act;
(iv) “applied rate of additional
duty” means the additional duty leviable under
section 3 of the said Customs Tariff Act with respect to the goods specified in
column (2) of said Table, read with any other notification (for the time being
in force) issued in respect of such goods under sub-section (1) of section 25
of the said Customs Act.
(F.NO.605/58/2009-DBK)