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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 19/ 2015 – Customs
New Delhi, the 1st April, 2015.
G.S.R. 255 (E) - 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
materials imported into India against a valid Duty Free Import Authorisation
issued by the Regional Authority in terms of paragraphs 4.25 and 4.27 of the
Foreign Trade Policy (hereinafter referred to as the said authorisation) from
the whole of the duty of customs leviable thereon which is specified in the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975), subject to the
following conditions, namely :-
(i) that the said authorisation is produced before the proper officer of customs
at the time of clearance for debit;
(ii) that Standard Input Output Norms (SION) number, description, quantity and
Free on Board value of the resultant product exported and the shipping bill
number(s) and date(s) are endorsed on the said authorisation:
Provided that the said SION does not prescribe the actual user condition;
(iii) that the description and other specifications wherever applicable, value
and quantity of materials imported are mentioned in the said authorisation and
the value and quantity thereof are within the limits specified in the said
authorisation:
Provided that in respect of inputs referred in paragraphs 4.12(i) and 4.12(ii)
of the Foreign Trade Policy, the material permitted to be imported in the said
authorisation shall be of the specific name/description or quantity,
respectively, as the material used in the export of the resultant product. The
exporter shall declare these particulars of materials used in the shipping bill/
bill of export:
Provided further that in respect of resultant products requiring inputs
specified in paragraph 4.30 of the Foreign Trade Policy, the materials permitted
in the said authorisation shall be of the same quality, technical
characteristics and specifications as the materials used in the said resultant
product. The exporter shall declare these particulars of materials used in the
shipping bill or bill of export;
(iv) that the said authorisation shall be transferable subject to such
conditions as may be specified;
(v) that the imports and exports 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 to the Notification No.16/ 2015- Customs dated
01.04.2015 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 sea-port, airport, inland container depot or
through a land customs station within his jurisdiction;
(vi) that the exports as specified in the said authorisation (both in value and
quantity terms) were fulfilled within the period specified in paragraph 4.29 of
the Foreign Trade Policy by exporting resultant products, manufactured in India,
which are specified in the said authorisation:
Provided that in case of an authorisation for intermediate supply, the export
obligation shall have been discharged by supplying the resultant products to the
exporter in terms of paragraph 4.05 (c) (ii) of the Foreign Trade Policy;
(vii) that the importer produces evidence of fulfillment of the export
obligation to the satisfaction of the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be;
(viii) that in relation to the said authorisation issued to a merchant exporter,
the name and complete postal address of the supporting manufacturer who
manufactured the export product is declared in the shipping bills and specified
in the said authorisation.
2. Where the materials are found defective or unfit for use, the said materials
may be re-exported back to the foreign supplier within six months from the date
of clearance of the said material or such extended period not exceeding a
further period of six months as the Commissioner of Customs may allow:
Provided that at the time of re-export, the materials are identified to the
satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be, as the materials which were imported.
Explanation – For the purposes of this notification,-
(I) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published
by the Government of India in the Ministry of Commerce and Industry vide
notification No. 01/2015-2020, dated the 1st April 2015 as amended from time to
time;
(II) “Manufacture” has the same meaning as assigned to it in paragraph 9.31 of
the Foreign Trade Policy;
(III) “Materials” means,-
(a) raw materials, components, intermediates, consumables, catalysts and parts
which are required for manufacture of resultant product;
(b) packaging materials required for packing of resultant product;
(IV) “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 under the
said Act.
[F.No.605/55/2014-DBK]
(Sanjay Kumar)
Under Secretary to the Government of India
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