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Customs duty exemption to Green House equipment - SI. No.166 of
Notification No. 20/ 99-Cus.
Circular No. 82 dated 1st
December 1999
I am directed to
refer to the subject mentioned above and to state that vide SI, No. 166 of
notification No. 20/ 99-Cus., a concessional duty of 25% has been prescribed for
specified equipment required for use in a Green House. To avail of this
concession, an importer has to comply with condition No.28, appended to the
notification.
2. Condition
No.28, stipulates that the importer, at the time of importation, should produce
a certificate from an officer not below the rank of a Deputy Secretary to the
Government of India in the Ministry of Commerce, to the effect that the imported
goods are required for being used in a Green House. In this connection,
reference is invited to the Board's letter No. 305/ 76/ 95-FTT dated 27.9.95,
wherein it was clarified that this concessional rate of duty can be availed of
only by an 'actual user'-
3. A
plain reading of the notification No. 20/ 99-Cus., as it stands now, requires an
importer to furnish a certificate from the designated authority that the
imported goods are required for being used in a Green House and no element of
actual user condition is in built in the notification. Hence, field formations
may not insist on such end user condition for availing of the concessional duty
for Green House equipment.
4. Board's letter
No. 305/ 76/ 95-FTT dated 27.9.95, stands modified to the above extent.
5. Any difficulty in
implementing these instructions may be brought to the notice of the Board.
Please
acknowledge the receipt of this circular.
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