Powered by InfodriveIndia.com

Allow SEZ unit to supply goods manufactured to the advance license holders or DFRC holder in DTA, without payment of duty., Central Excise Notification No 33/2003, 04-04-2003


Date: 04-04-2003
Notification No: Central Excise Notification No 33/2003
Issuing Authority: Central Excise  
Type: Tariff
File No: F.NO. 305/ 45/2003-FTT
Subject: Allow SEZ unit to supply goods manufactured to the advance license holders or DFRC holder in DTA, without payment of duty.

4th April, 2003.

Notification No. 33 /2003 - Central Excise

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944(1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all excisable goods (hereinafter referred to as the said goods) specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), produced or manufactured in a special economic zone and cleared to a person -

  1. holding an advance release order issued by the licensing authority against an advance licence in terms of paragraph 4.1.8 of the Export & Import Policy, read with relevant provisions of the Handbook of Procedures, Volume I, or a back to back inland letter of credit issued by a bank in terms of paragraph 4.1.9 of the Export and Import Policy read with relevant provisions of the Handbook of Procedures, Volume I from the whole of the duty of excise leviable thereon under section 3 of the said Central Excise Act;
  2. holding an advance release order issued by the licensing authority against a Duty Free Replenishment Certificate (DFRC) in terms of paragraph 4.1.8 of the Export & Import Policy read with relevant provision of the Handbook of Procedures, Volume I, or a back to back inland letter of credit issued by a bank in terms of paragraph 4.1.9 of the Export and Import Policy read with relevant provisions of the Handbook of Procedures, Volume I from that portion of duty of excise leviable thereon under section 3 of the said Central Excise Act, as is equal to the duty of customs leviable on like goods produced or manufactured outside India if imported into India, which is specified in the First Schedule to the Custom Tariff Act, 1975 ( 51 of 1975) and special additional duty of customs leviable thereon under section 3A of the said Customs Tariff Act:

subject to the following conditions, namely:-

  1. the advance licence holder/ DFRC holder produces the said advance release order specifying therein the quantity, description (including the technical specifications) and the value of each of the said goods permitted to be cleared in accordance with this notification or, as the case may be, his copy of back to back inland letter of credit specifying therein the name and address of the indigenous supplier in original before the proper officer of Central Excise/Customs; and
  2. the quantity and the value of each of the items are debited by the proper officer of Central Excise/Customs in the said advance release order or as the case may be, the back to back inland letter of credit, before allowing clearance of the said goods.

Explanation. - For the purposes of this notification, -

  1. "Export and Import Policy" means Export and Import Policy, 1 April 2002 – 31 March 2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No. 1 (RE-2003) /2002-07, dated 31st March, 2003, as amended from time to time;
  2. "Handbook of Procedures, Volume I " means Handbook of Procedures Volume I, 2002-2007 published by the Government of India, Ministry of Commerce and Industry vide Public Notice No. 1(RE-2003)/2002-07, dated 31st March, 2003, as amended from time to time;
  3. "Licensing Authority," means an authority competent to grant a licence under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or the rules made thereunder.

D. S. Garbyal
Under Secretary to the Government of India

F.NO. 305/ 45/2003-FTT

       


Enquiry Form

Fields marked with an asterisk * are required.

 




What is New?

Date: 03-03-2015
RBI/2014-15/483 A.P. (DIR Series) Circular No.80
External Commercial Borrowing (ECB) Policy — Review of all-in-cost ceiling

Date: 03-03-2015
RBI/2014-15/484 A.P. (DIR Series) Circular No.81
Trade Credits for Imports into India — Review of all-in-cost ceiling

Date: 03-03-2015
Customs Notification No. 06/2015-Customs (ADD)
Seeks to extend the validity of Notification No. 01/2010-Customs dated 08-01-2010 for a further period of one year i.e. upto and inclusive of 07-01-2016.

Date: 02-03-2015
Notification No 113 (RE-2013) / 2009-2014
Addition of a new laboratory for Certification/ Grading of diamonds.

Date: 01-03-2015
Customs Notification No 27/2015 (NT)
Seeks to notify “resident firm” as class of persons for the purposes of section 28E of the Customs Act, 1962 so as to extend the scheme of Advance Ruling to Resident Firm.

Date: 01-03-2015
Central Excise Notification No 03/2015 CE (NT)
Seeks to amend Notification No. 49/2008-CE (NT), dated 24th December, 2008.

Date: 01-03-2015
Central Excise Notification No 04/2015 CE (NT)
Seeks to amend Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 notified vide Notification No. 11/2010-CE (NT), dated 27th February, 2010.

Date: 01-03-2015
Central Excise Notification No 05/2015 CE (NT)
Seeks to amend Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 notified vide Notification No. 30/2008-CE (NT), dated 1st July, 2008.

Date: 01-03-2015
Central Excise Notification No 06/2015 CE (NT)
Seeks to amend Cenvat Credit Rules, 2004.

Date: 01-03-2015
Central Excise Notification No 07/2015 CE (NT)
Seeks to amend Notification No. 35/2001-CE (NT) dated 26th June 2001 so as to simplify registration process.