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Notes


Other Notes(Excise)

SUB-HEADING NOTES

1. Sub-headings 8519 92 and 8527 12 cover only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

2. For the purposes of sub-heading 8542 10, the term ‘ “smart” cards’ means cards which have embedded in them an electronic integrated circuit (microprocessor) of any type in the form of a chip and which may or may not have a magnetic stripe.


SUPPLIMENTRY Notes

For the purposes of heading 8524, “Information Technology Software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.

EXEMPTION NOTIFICATIONS

Exemption to specified goods falling under Ch. 85 when removed for sale, in foreign currency, to the duty free shops at customs airports.

ANNEXURE

APPENDIX

Procedure to regulate the movement of the goods for sale, in foreign currency, at the duty free shops in the arrival halls of customs airports

(a) Application for obtaining the goods free of duty:- Any person intending to obtain the goods free of duty for sale, in foreign currency, in duty free shops located in the arrival halls at the customs airports shall make an application in writing to the Assistant Commissioner of Customs having jurisdiction in the customs airport (hereinafter referred to as the Assistant Commissioner of Customs) stating therein the quantity of the goods required. The application shall also be accompanied with a declaration stating that the goods will be sold to passengers coming from abroad on receipt of payment in foreign currency only. The Assistant Commissioner may grant the permission after causing such enquiries to be made as he may deem fit and the applicant shall then enter into a bond in the form given in Annexure-A below with such surety or sufficient security, for such amount and under such conditions as the Assistant Commissioner of Customs may approve:

Provided that in the event of death, insolvency or insufficiency of the surety, or where the amount of the bond is inadequate, the Assistant Commissioner of Customs, in his discretion, demand a fresh bond, and may, if the security furnished for a bond is not adequate, demand additional security.

After the grant of the permission and execution of the bond by the applicant, the officer of customs in-charge of the duty free shop shall issue a certificate, in the form given in Annexure-B below certifying that -

(i) the said applicant has been authorised to store and sell the goods, in foreign currency, to passengers arriving from abroad, by the Commissioner of Customs upto........

(ii) the said applicant has executed a bond in the form given in Annexure-A with the Assistant Commissioner of Customs showing the number and particulars of the bond; and

(iii) the specimen signature of the said applicant or his agent furnished on the body of the certificate is genuine and he would attest it. The certificate shall be sent by the said officer-in-charge under registered post (acknowledgment due) to the factory from which the goods are to be obtained. A copy of the certificate shall also be sent by the said officer-in- charge to the Superintendent in-charge of the range of the factory, from where the goods are to be obtained.

b) Removal of goods to duty free shop:- On receipt of the aforesaid certificate the owner of the factory from where the goods have to be removed or his agent (consignor) shall prepare an application in the form given in Annexure-C below in quadruplicate for removal of the goods mentioning clearly the number and date of the bond as given in the certificate issued by the officer of customs-in-charge of the duty free shop Removal application in Annexure-C must be serially numbered. Separate Serial Nos. should be given for each financial year. The Serial Number must be noted on all the copies. Whenever any removal application has to be cited in t he course of correspondence, the name of the factory, the Serial Number and date of Annexure-C shall always be quoted as reference. The consignor shall, however, intimate to the Central Excise Officer in charge of the factory of removal about the removal of goods at least 24 hours before such removal is expected to take place.

(c) Marking of the packages:- Packages to be marked and addressed to be noted in the application.

The owner of the factory of removal or his agent (consignor) must

(i) ensure that packages bear proper marking and number,

(ii) ensure that all copies of Annexure ‘C’ are prominently marked “Intended for sale at duty free shop in the arrival hall at the
................customs airport”;


(iii) give the full address of the factory of removal as well as of the Superintendent-in-charge of the range under which the factory falls and the Commissioner ate to which it is attached.

(iv) take care that whenever any of the said addresses is used for dispatching purposes the full address of the Superintendent-in-charge of the range including the name of the district is properly reproduced.

(d) Preparation of Gate Pass:- The consignor shall also prepare a gate pass in form G.P. 2 in Appendix-1 (Central Excise Series No.
65AA) to the Central Excise Rules, 1944, in respect of the goods proposed to be removed from his factory and will thereafter clear the goods on his own without any verification by any Central Excise Officer.

(e) Disposal of documents in Annexure-C and Gate Pass:- The consignor shall send the original and triplicate copy of Annexure-C and original copy of the gate pass alongwith the consignment to the consignee. The duplicate copy of Annexure-C will be sent by the consignor to the Assistant Commissioner of Customs. The quadruplicate copy of Annexure-
C alongwith a copy of the gate pass will be sent by the consignor to the Central excise Officer-in-charge of his factory within 24 hours of the removal of the consignment in question. The said officer-in-charge shall maintain an account of all such removals in Annexure-D below.

(f) Action at destination:- On receipt of the duplicate copy by the Assistant Commissioner of Customs, it must immediately be entered in the “Record of Receipts in Bond” given in Annexure-E below and forwarded the same day to the officer of customs in charge of the duty free shop. The entries in this record should be verified against relative entries
of the record of goods prescribed by the Commissioner.

(g) Responsibility for further accounting:- After receipt of the goods from a manufacturer, proper accounting of the goods shall be the responsibility of the consignee and the officer of customs in charge of the duty free shop.

(h) Examination of the consignment of receipt:- The consignee must give intimation of the arrival of the consignment at this premises
to the officer of customs in charge of the duty free shop without any delay and should store the same separately and intact, pending examination and check by the said officer and the said officer, after taking account of the goods, will identify them with the marks and numbers, and check the consignment in full. Thereafter, he shall complete the certificate on the duplicate copy received from the consignor and original and triplicate copy of the applications presented by the consignee, return duplicate to the Central Excise officer in charge of the factory of removal direct and triplicate to the consignee for dispatch to the consignor after noting thereon the deficiency or excess, if any.

(i) Re-entry:- If the duplicate application is received by the Officer of customs in charge of the duty free shop before the arrival of the goods is reported to him by the consignee, he must keep it pending securely and systematically filed in a file marked “Pending duplicate Annexure-C application” and record the particulars of the consignment in his “Record of Receipts in Bond” as in Annexure-E below and no sooner the consignment is received, he shall follow the procedure prescribed in paragraph (h) above.

(j) Accounting and Sale:

(1) The goods covered by this procedure shall be kept in the duty free shop.
(2) The goods shall be accounted for in the Stock Register to be maintained in the form as in Annexure 'F' below.

(3) Every sale shall be covered by a sale voucher in the form as in Annexure G below.

(4) The sale voucher shall be serially numbered and prepared in duplicate, the original for the passenger and the duplicate (carbon copy) to be retained at the duty free shop. Duplicate copy shall be available for inspection by the Officer of Customs-in-charge of the duty free shop at all reasonable times.

(5) All sales made in a day shall be accounted for daily in the said Stock Register.

(6) (i) Entries in the said Stock Register shall be attested by the Manager of the duty free shop or his agent daily unless there is no transaction on a particular day.

(ii) The officer of customs-in-charge shall also check the said Stock Register daily and put his signatures thereon in token of the checks exercised by him.

(k) Duty leviable on the goods not duly accounted for as having been sold in foreign currency to passengers arriving from abroad, etc.:- If any goods obtained under this procedure are not duly accounted for to the satisfaction of the Assistant Commissioner of Customs as having been sold, in foreign currency, to the passengers arriving from abroad, the applicant shall, on demand, immediately pay the duty of excise leviable on such goods. The authorisation granted to the applicant, may at any time be withdrawn by the Commissioner of Customs if a breach of the procedure is committed by the applicant, his agent or any person employed by him. In the event of such a breach, the Commissioner of Customs may also order the forfeiture of the security deposited under paragraph (a) above and may also confiscate the goods and all goods in store in the premises of the applicant.

(l) Despatch of duplicates by registered post acknowledgement due:- Dispatch of duplicate application in Annexure-C referred

to in paragraph (e) above must always be made by registered post-acknowledgment due, and the postal receipt of registration must be systematically filed by the consignor and presented for inspection to the Central Excise Officer-in-charge of the factory whenever required.

(m) Demand of duty on goods not reaching destination:-
If the certificate of receipt of consignment of the goods despatched to the consignee [as per paragraph (h) ] is not received back by the consignor within 30 days of the removal of the goods or within such extended period as may be allowed by the Assistant Commissioner of Central Excise, it shall be the responsibility of the consignor himself to pay the duty of excise leviable on the consignment by a debit entry in his account-current. However, in such cases where the consignor produces proof of receipt of consignment to the satisfaction of the Central Excise Officer-in-charge of the factory after payment of duty in the manner indicated above, he will be eligible for grant of refund on the duty so paid by making an application.

The Central Excise Officer-in-charge of the factory may also demand duty on a consignment the certificate in respect of which has not been received within the stipulated period. In such cases if the consignor has already paid the duty leviable on the consignment by a debit entry on his account-current, the said Central Excise Officer may intimate the officer
of customs-in-charge of the duty free shop about the particulars of such deposit in reply to the said notice of demand.

(n) Action by the Central Excise Officer-in-charge of the factory of removal in case of non-receipt of Annexure-C Certificate:-
If duplicate copy of Annexure-C is not returned to the Central Excise Officer-in-charge of the factory of removal within a fortnight of the removal of consignment, reminders must be issued regularly at weekly intervals to the Officer of customs-in-charge of the duty free shop. If, despite such reminders the duplicate copy of Annexure-C is not received within two months of the date of removal of the consignment, the matter should be reported to the Assistant Commissioner of Central Excise in whose charge the consignor operates, who will either secure a satisfactory proof of the consignment having been duly received by the consignee or ensure that the duty of excise properly due on the goods not so received at destination is recovered.

(o) Verification of the use of non-duty paid goods:- On receipt by the consignee, the goods shall be sold, in foreign currency, to the passengers arriving from abroad. It shall be the responsibility of the person-in-charge of the duty free shop to ensure that all the goods have been fully accounted for and sold in foreign currency to the passenger arriving from abroad to the satisfaction of the Assistant Commissioner of Customs.

ANNEXURE-A

Bond (with surety) for the due arrival of the goods removed from a factory to duty free shop in the arrival hall of the customs airport.
(Delete the letters and words not applicable)
I/We (1) ................................ of ...................... [hereinafter called the obligor's) and (2) I/We ................ of ...........................
(hereinafter called the surety) am/are jointly and severally bound to the President of India in the sum of rupees ........... to be paid to the President of India for which payment I/We jointly and severally bind myself/ourselves and my/our legal representatives.

The above bounded obligor's) being permitted to remove the goods described in his/their application No .......... dated .............. from the factory
at ................. to the duty free shop in the arrival hall of customs airport at
............

The condition of this bond is that if the obligor's) and his/their legal representatives shall observe all the provisions of the notification No. 145/89-Central Excises, dated the 19th May, 1989, and all the provisions of the Central Excise Rules, 1944, and all such amendments thereto, as may be issued from time to time, to be observed in respect of the goods so transferred.

And, if all the said goods are duly removed to the duty free shop in the arrival hall of the customs airport before the ....... day of .......... 19 .

And, if all the said goods are sold, in foreign currency, to passengers arriving from abroad.

This obligation shall be void.

Otherwise and on breach or failure in the performance of any part of this condition, the same shall be in full force.

I/We declare that this bond is given under the orders of the Central
Government for the performance of an Act in which the public are interested.

Place: Signature (s) of Obligor's) Date:
Witnesses: (1) Address (1) Occupation (1)
(2) (2) (2)
Place: Signature's) of surety
Date:

Witnesses: (1) Address (1) Occupation (1)
(2) (2) (2)

Accepted by me this ........................... day of ......................199 .

Assistant Commissioner of Customs (for and on behalf of the president of India).

ANNEXURE-B
No................. Date ...................
FORM
Certificate for removal of the goods under bond
This is to certify that:

(1) Mr./Messrs ................... (Name and address) is/are authorised to store and sell the goods, in foreign currency, to passengers arriving from abroad by the Commissioner of Customs upto ................
(2) That he/they has/have executed a bond, as required, under notification No. 145/89-Central Excises, dated the 19th May, 1989 for Rs......... with the Asstt. Commissioner of Customs .................. and as such may be permitted to remove .................... (Qty.) of ........ goods from the units at ........ to duty free shop in the arrival hall of customs airport at ...............
(3) That the specimen signatures of his/their authorised agent namely Shri ..................... are furnished here below duly attested:

ANNEXURE-C

Range ....... Original
Duplicate Triplicate Quadruplicate

Application for removal of the goods from a factory to duty free shop in the arrival hall at the customs airport

I/We holder(s) of Central Excise Licence No.............. apply for leave to remove the under mentioned goods from the factory at
...................... to the duty free shop of Mr./Messrs .................. in the arrival hall at customs airport at .........

No. and date of Description No. and description Gross weight Marks and number entry in RG 1 of goods of packages of packages of packages register
(1) (2) (3) (4) (5)
___
Quantity of goods Value ________Duty*_______ Manner of transport Remarks Rate Amount

(6) (7) (8) (9) (10) (11)

* To be entered by the consignor/owner or his authorised agent in
words and figures.
2. The aforesaid Mr./Messrs .......... have executed a bond at destination;
bearing No........ dated ................ for rupees ...........................

(Delete the entries not applicable)

A certificate from the officer of customs-in-charge of the duty free shop at .................... in Annexure B to the notification No. 145/89-Central Excises, dated the 19th May, 1989 is attached.
3. I/We hereby declare the above particulars to be true.
Place: Signature of Consignor(s)/ Date: Owner(s) or his/their authorised agent

(1) Certificate of Central Excise Officer in-charge of factory of removal.

To
The Officer of Customs
In-charge of the duty free shop.

I hereby certify that the consignment conforms in all respects to the description given above and I have permitted removal under Transport permit in Form G.S. No................. Dated ................
Place: Signature of Range Superintendent. Date:
(2) Certificate of Officer-in-charge of the duty free shop in the arrival hall of the customs airport.

To
The Central Excise Officer
in-charge of factory of removal.

I hereby certify that the consignment arrived at and that the goods conform in all respects to the description given above/overleaf/except for the following discrepancies and that they have been entered under Entry No.
.................... dated .......... of the Stock Register prescribed by the Commissioner of Customs.

Place: Officer of Customs-in-charge of duty free shop. Date:

ANNEXURE-D
Record of Removals in Bond

RANGE OFFICER ...................................
DESTINATION
No. 145/89-Central Excises, address of Description Net Name and
dated the 19th May, 1989 the factory quantity address of the
No. & Date of removal despatched duty free shop

(1) (2) (3) (4) (5) (6)

DUPLICATE Annexure C to Ntfn. No. 145/89-Central excises,
dated the 19th May, 1989.
No. and date of dispatch Date of reminders Date of return Date of dispatch
of bond to A.C.C. and issued for return of duplicate to A.C. of Cen.
destination Ex. for record
_
(7) (8) (9) (10) (11)

Whether triplicate Date of Gain (Plus) or Loss Action taken on Remarks of Annexure C receipt (Minus) in transit__ gain/loss received by consignor from Gain Loss consignee Yes/No.
(12) (13) (14) (15) (16) (17)
ANNEXURE-E
Record of Receipt in Bond
Sl. Annexure C to Ntfn. No. No. and date of Description of goods Rate of duty
No. 145/89-CE., dated 19th Gate Pass
May, 1989.
(1) (2) (3) (4) (5)
No. of packages Net quantity Name, and address Duplicate of Annexure-C
of consignor
Date of receipt Date of return

(6) (7) (8) (9) (10)

Gain (Plus) or Loss (Minus) in transit Action taken on gain/loss Remarks Gain Loss
_
(11) (12) (13) (14)

ANNEXURE-F
Stock Register of goods brought to duty free shop in the arrival hall of the customs airport for sale, in foreign currency,
to passengers arriving from abroad

Date Opening Receipts Total Sl.No.(s) of Qty Value
balance the sale realised Annexure-C G.P.2 Qty voucher(s) No. and date No. and recd.
date

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Closing balance Signature of the Manager Signature of the Officer Remarks of duty free shop or his of Customs in-charge of agent duty free shop
__
(10) (11) (12) (13)

ANNEXURE-G
Name and address of the duty free shop CASH MEMO OF THE GOODS
DATE.................................

DUTY FREE SHOP
.................................CUSTOMS AIR PORT

Qty. Particulars of the goods Rate Foreign Currency

Amount in figures: Total

Name Port of Embarkation
(Block Capitals) ............................

Address.................................................... .....................Port of Destination
................................................

Nationality:
............................................................................... ......................................................... Flight No.
................................................................................. Passport No.
................................................................................ Value in rupees Rs.

Signature of the Manager/Agent of duty free shop

[Ntfn. 145/89-CE dt.19.5.1989 as amended by Ntfn. Nos. 70/90, 96/95]
In exercise of the powers conferred by sub-section (1) of section 5A
of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the Table hereto annexed and falling under the sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table (hereinafter referred to as the goods) when brought into duty free shops in the arrival halls at the customs airports from the factories of their manufacture situated in India for sale, in foreign currency, to passengers arriving from abroad, from the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the following conditions, namely:-

(a) the owner of the duty free shop or his agent (hereinafter referred to as the consignee) is authorised to store and sell the goods, in foreign currency, in the said duty free shop to
passengers arriving from abroad, by the Commissioner of
Customs having jurisdiction in the customs airport (herein- after referred to as the Commissioner of Customs);
(b) the consignee brings the goods directly from the factory of manufacture to the said duty free shop;
(c) the goods so brought are sold, only in foreign currency, to the passengers arriving from abroad;
(d) if due to any special circumstances, the goods are to be taken back by the consignee to the manufacturer or for home consumption, then the consignee shall make an application to the Commissioner of Customs, indicating the reasons, who after satisfying himself about the need and circumstances may allow removal of such goods on payment of excise duty as applicable on the date of removal and subject to any other condition as he may deem fit;
(e) the procedure set out in the Appendix to this notification
is followed.

TABLE

S.No. Sub-heading No. Goods

(1) (2) (3)

1. 8519.00 Turntables (record decks), record-
players, cassette-players a n d other sound reproducing apparatus, not incorporating a sound recording device.
2. 8520.00 Magnetic tape recorders and other
sound recording apparatus, whether or not incorporating a sound reproducing device.
3. 8521.00 Video recording or reproducing apparatus.
4. 8523.12 Unrecorded Audio cassettes.
5. 8523.14 Unrecorded Video cassettes
6. 8524.22 Recorded Audio cassettes
7. 8524.24 Recorded Video cassettes
8. 8527.00 Reception apparatus for radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.
9. 8528.00 Television receivers (including video monitors and video projectors), whether or not combined, in the same housing, with radio-broadcast receivers or sound or video recording or reproducing apparatus.
 

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