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Regarding issue directed to draw your attention to Notification No. 199/
94-Customs dated 23rd December 1994
Circular No. 2 dated 11th
January 1995
I am directed to
draw your attention to Notification No. 199/94-Customs dated the 23rd December
1994, which amends Notification No. 203/92-Cus. dated the 19th May 1994.
2. Notification
No. 199/94-Customs extends the benefit of duty free imports of inputs specified
in the input-out norms in the Export Import Policy for manufacturing of writing
instruments, considering all types of writing instruments as a single export
product under Value Based Advance Licensing Scheme. Kind attention is also drawn
to the Notification No. 133/93-Cus. dated the 18th June 1993, which amended
Notification No. 203/92-Cus. extending similar benefit to electronic goods. The
present amendment has been made to extend the flexibility of duty free
concession to all goods permitted for imports in the input-out norms as required
by the writing instruments industry without direct nexus between the export
product and the imported materials. A copy of the Notfn. No.1 199/
94-Customs dated the 23rd December 1994 is enclosed1
herewith.
3. Notification
No. 199/ 94-Cus. dated 23rd December 1994 also imposes a condition
that endorsement of transferability or disposal of material shall be allowed in
respect of licences issued for the export of all kinds of writing instruments
(including gift sets and refills/ nibs) on fulfillment of export obligation only
in favour of manufacturers of writing instrument. In other words, the import
goods are subject to actual user condition.
4. The
field officers, in view of the said condition are, therefore, required to ensure
that the endorsement of transferability or disposal of material is in accordance
with the condition stipulated in the said notification. In the event it comes to
the notice of the field formation that the transferred material or licence is in
the hands of a person other than the manufacturer of the writing instruction
should be taken besides disallowing duty concession/ demand of duties and the
matter also brought to the notice of the licensing authority for appropriate
action by them.
5. These
instructions may please be brought to the notice of the field formation and
trade interests suitably informed. Copies of instructions issued by you may be
sent to the Ministry and also DGIACCE.
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