GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 45/ 2016 – Customs
New Delhi, the 13th August, 2016.
G.S.R. (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
fabrics (including interlining) imported into India against a valid Special
Advance Authorisation (hereinafter referred to as the said authorisation) issued
by the Regional Authority in terms of paragraph 4.04A of the Foreign Trade
Policy 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) (hereinafter
referred to as the Customs Tariff Act) and from the whole of the additional
duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under
sections 3, 8B and 9A of the Customs Tariff Act, subject to the following
conditions, namely :-
(i) that the said authorisation is produced before the proper officer at the
time of clearance for debit;
(ii) that the said authorisation is meant for import of fabric only and bears,-
(a) the name and address of the importer and the supporting manufacturer in
cases where the authorisation has been issued to a merchant exporter; and
(b) the description and other specifications of the fabrics to be imported and
the description, quantity and value of exports of the product falling under
Chapter 61 or 62 of the said First Schedule to the Customs Tariff Act;
(iii) that the fabrics imported corresponds to the description and other
specifications (where applicable) mentioned in the authorisation and are in
terms of para 4.12 of the Foreign Trade Policy and the value and quantity
thereof are within the limits specified in the said authorisation;
(iv) that the importer at the time of clearance of the imported fabric executes
a bond with such surety or security and in such Form and for such sum as may be
specified by the Deputy Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be, binding himself to pay on demand an amount equal to
the duty leviable, but for the exemption contained herein, on the imported
materials in respect of which the conditions specified in this notification are
not complied with, together with interest at the rate of fifteen per cent. per
annum from the date of clearance of the said materials:
Provided that in relation to the said authorisation issued to a merchant
exporter, the bond required to be executed by the importer in terms of this
notification shall be executed jointly by the merchant exporter and the
supporting manufacturer binding themselves jointly and severally to comply with
the conditions specified in this notification;
(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 export is made subject to pre-import condition on the fabrics in
terms of notified Standard Input Output Norms (SION) or under prior fixation of
norms for fabric only;
(vii) that the export obligation as specified in the said authorisation (both in
value and quantity terms) is discharged within the period specified in the said
authorisation or within such extended period as may be granted by the Regional
Authority through physical exports of products (in which the pre-imported fabric
is physically incorporated) falling under Chapter 61 or 62 of the First Schedule
to the Customs Tariff Act manufactured in India which are specified in the said
authorisation;
(viii) that the importer produces evidence of discharge of export obligation to
the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner
of Customs, as the case may be, within a period of sixty days of the expiry of
period allowed for fulfillment of export obligation, or within such extended
period as the said Deputy Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be, may allow;
(ix) that the said authorisation shall not be transferred and the said fabrics
shall not be transferred or sold;
Provided that the said fabrics may be transferred to a job worker for processing
subject to complying the conditions specified in the relevant Central Excise
notifications permitting transfer of materials for job work;
Provided further that, no such transfer for purposes of job work shall be
effected to the units located in areas eligible for area based exemptions from
the levy of excise duty in terms of
notification Nos. 32/1999-Central Excise
dated 08.07.1999,
33/1999-Central Excise dated 08.07.1999,
39/2001- Central
Excise dated 31.07.2001,
56/2002- Central Excise dated 14.11.2002,
57/2002-
Central Excise dated 14.11.2002, 49/2003- Central Excise dated 10.06.2003,
50/2003- Central Excise dated 10.06.2003, 56/2003- Central Excise dated
25.06.2003, 71/03- Central Excise dated 09.09.2003,
8/2004- Central Excise dated
21.01.2004 and
20/2007- Central Excise dated 25.04.2007.
2. Where the fabrics are found defective or unfit for use, the said fabrics may
be re-exported back to the foreign supplier within six months from the date of
clearance of the said fabrics 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 fabrics are identified as the same
fabric which was imported to the satisfaction of the Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the case may be.
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 issued vide
notification No. 01/2015-2020, dated the 1st April 2015 as amended from time to
time;
(II) “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 authorized by him to grant an authorisation under the
said Act.
3. This notification shall come into force on the 1st day of September 2016.
[F. No. 605/42/2016-DBK]
(Dharmvir Sharma)
Under Secretary to the Government of India
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