Notification No. 10 dated 23rd
February 1995 (As amended by 96/95, 112/95, 25/99, 2/2000, 40/2000,
Notification No. 35 dated 24th June 2002)
In exercise of the powers conferred
by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1
of 1944), read with sub-section (3) of section 3 of the Additional Duties of
Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central
Government, being satisfied that it is necessary in the public interest so to
do, hereby exempts excisable goods specified in the Annexure I to this
notification (hereinafter referred to as the said goods) when brought in an
aquaculture farm from the factory of their manufacture or warehouse in
connection with the operational requirement of such aquaculture farm and for
export of aquaculture products produced or manufactured from such goods by the
aquaculture farm operating as a hundred percent export oriented undertaking
from the whole of -
(i)���� the duty of excise leviable thereon under
section 3 of the Central Excises and Salt Act, 1944 (2 of 1944); and
(ii)��� the additional duty of excise leviable
thereon under sub-section (1) of section 3 of the Additional Duties of Excise
(Goods of Special Importance) Act, 1957 (58 of 1957),
���������� Subject
to the following conditions, namely: -
(1)��� the undertaking is approved by the Board of
Approval for hundred percent export oriented undertaking appointed by the
Central Government in exercise of the powers conferred by section 14 of
Industries (Development and Regulation) Act, 1951 (65 of 1951) and the rules
made under that Act (hereinafter referred to as the Board);
(2)��� the undertaking brings the excisable goods
directly from the factory of manufacture or warehouse;
(3)��� the entire excisable goods so brought are
used by the undertaking for the purpose specified above;
(4)��� the undertaking disposes of the said goods
or the article produced manufactured, processed or packaged in the undertaking
or the waste scrap and remanents arising out of such production, manufacture,
processing or packing in the manner as provided in the Export-Import Policy and
in this notification.
(5)��� the undertaking executes a bond with the
Assistant Commissioner of Central Excise (hereinafter referred to as Assistant
Commissioner) in the prescribed form and for such sum as may be specified by
that Assistant Commissioner, for the proper accountal of the receipt, storage
and utilisation of such goods;
(6)��� the undertaking satisfies the Development
Commissioner that the said goods have been used for any of the purposes
specified in the Export-Import Policy and in this notification;
(7)��� the manufacturer of the said goods
follows the procedures contained in rules 11 and 20 of the Central Excise
Rules, 2002;
(8)��� the undertaking follows the
procedure contained in the Central Excise (Removal of Goods at Concessional
Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, with the
modification that a certificate in Form CT-3 annexed to this notification as
Annexure-III shall be used by the Central Excise officer in charge of the user
industry in place of an application in the Form at Annexure-I provided
in the said rules;
2.���� Notwithstanding anything contained in this
notification the exemption contained herein shall also apply to the said goods
used for the purposes of production or manufacture of aquaculture products
within hundred percent Export-Oriented undertaking approved by the Board and
such products (including rejects, waste and scrap material arising in the
course of production or manufacture) even if not exported out of India, are
allowed to be cleared outside the undertaking under and in accordance with the
Export-Import Policy and subject so such other limitations and conditions as
may be specified in this behalf by the Development Commissioner, on payment of
appropriate duty of excise;
������� Provided that where such products
(including rejects, waste and scrap material arising in the course of
production or manufacture) are not excisable, excise duty equal in amount to
that leviable on the inputs obtained under this notification and used for the
purpose of manufacture of such products, which would have been paid but for the
exemption under this notification, shall be payable at the time of clearance of
such products.
2A.�� Such undertaking executes a bond in such form
and for such sum as may be prescribed by the Assistant Commissioner of Customs
or Central Excise to fulfil the export obligations and comply with the
conditions stipulated in this notification and the Export and Import Policy and
binding itself to pay on demand an amount equal to duty leviable on the goods
and interest at the rate of fifteen per cent per annum on the said duty from
the date of duty free procurement of the said goods till the payment of such
duty;
(i)���� in the case of on goods which are capital
goods, such goods as are not proved to the satisfaction of the Assistant Commissioner
of Customs or Central Excise to have been installed or otherwise used within
the unit within a period of one year from the date of procurement thereof or
within such extended period not exceeding five years as the Assistant
Commissioner of Customs or Central Excise may, on being satisfied that there is
sufficient cause for not using them as above within the said period, allow;
(ii)��� in the case of goods other than capital
goods, such goods are not proved to the satisfaction of the Assistant Commissioner
of Customs or Central Excise to have been used in connection with the
production or packaging of goods for export out of India or cleared for home
consumption within a period of one year from the date of procurement thereof or
within such extended period as the Assistant Commissioner of Customs or Central
Excise may, on being satisfied that there is sufficient cause for not using
them as above within the said period, allow;
(iii)��������� in the case of �
(a)�� on goods as produced or packaged, such goods
have not been exported out of India, and
(b)��� unused goods (including containers and
packaging materials suitable for repeated use) as have not been exported or
cleared for home consumption,
within a
period of one year from the date of procurement of such goods or within such
extended period as the Assistant Commissioner of Customs or Central Excise may,
on being satisfied that there is sufficient cause for not using as above, allow;
(iv)��� in the case of the raw materials,
components, spares and consumables (other than capital goods) procured duty
free, the undertaking fails to achieve Net Foreign Exchange Earning as a
Percentage of Exports (NFEP) and Export Performance (EP) as specified in
Appendix-1 of the Export and Import Policy, within one year of procurement of
such goods or within such extended period not exceeding one year as the
Assistant Commissioner of Customs or Central Excise may, on being satisfied
that there is sufficient cause, allow;
Provided
that the Commissioner of Customs or Central Excise may
extend the period for achievement of Net Foreign Exchange as a Percentage of
Exports (NFEP) or Export Performance (EP) for further period not exceeding five
years from the date of procurement.
Explanation: For the
purposes of this notification, "Export and Import Policy" means the
Export and Import Policy, 1st April, 2002 - 31st March,
2007, published by the Government of India in the Ministry of Commerce and
Industry notification No. 1/2002-07, dated 31st March, 2002, as
amended from time to time.
(3)��� Without
prejudice to any other provisions contained in this notification, the Assistant
Commissioner may, subject to such conditions and limitations as he may deem fit
to impose under the circumstances of the case for the proper safeguard of the
revenue interest and also subject to such permission of the Development
Commissioner or the Board, where it is exclusively required under Export and
Import Policy, allow any undertaking to clear any of the said goods for being
taken outside the undertaking to any other place in India, in accordance with
the Export-Import Policy:
(a)��� such clearance of capital goods, material
handling equipment, office equipment and captive power plants or as the case
may be, captive generating sets may be allowed on payment of an amount equal to
the excise duty leviable on such goods on the depreciated value thereof and at
the rate in force on the date of payment of such duty;
������� Provided that in the case of
capital goods, the Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise may, subject to such conditions as he may
specify, permit destruction of such capital goods, without payment of duty,
inside the undertaking, or outside the said undertaking, where it is not
possible or permissible to destroy the same within the said undertaking, in the
presence of Customs or Central Excise Officer;
(b)��� such clearance of used packing materials
such as cardboard boxes, polyethylene bags of a kind unsuitable for repeated
use, may be allowed without payment of any excise duty;
(c)��� such clearance of goods (other than those
specified in clauses(a) and (b) above) may be allowed on payment of excise duty
leviable on such goods, on the full value at the time of their clearance from
the factory of manufacture and at rates in force on the date of payment of such
excise duty.
Explanation: The depreciation in respect of
goods covered by clause (a) shall be allowed for the period from the date of
commencement of commercial production of the unit or the date of receipt of the
goods in the unit, whichever is later, till the date of payment of duty.
ANNEXURE I
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S. No.
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Description of Goods
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1.
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Capital goods including plant and
machinery for packaging, conveyor belts and accessories, spares and
consumables including lubricants therefore for spawning Hatchery, Aqua Farm,
Processing Plant, Chilling unit (cold storages) and Feed plant.
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2.
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Material handling equipments,
namely, fork-lifts, over-head cranes, mobile cranes, crawler crane, hoists
and stackers and spares, consumables including lubricants therefore. �
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3.
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Captive power plant including
power generating set as recommended by the Development Commissioner and
accessories. �
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3A
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Omitted. �
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4.
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Tools, Jigs, Gauges, Fixtures,
Moulds, Dyes, Instruments and accessories.
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5.
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Cold room apparels.
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6.
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Chemicals for water treatment,
Zeolite, Teaseed powder/ cake, waste digesters, pesticides, fungicides,
veterinary medicines including vaccines, veterinary medicines including
vaccines. �
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7.
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Office equipments, spares and
consumable thereof.
|
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8.
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Feed for prawns/fish and other
aquatic animals including Artemia (Brain shrimp eggs) and other Hatchery
feeds.�� �
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9.
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Raw materials for feeds for
aquatic animals, namely, meals of fish and other aquatic invertebrates like
squid/ prawn in liquid, powder or other forms, fish lipid oil, squid oil, veterinary
grade premix of vitamins/ minerals not suitable for human consumption, sea
weed powder, Kelp Meal, Molasses yeast, choline chloride, Antioxidants
excluding Vitamins, Licithin, Di-calcium Phosphate and Calcium Lactate which
are capable of use in other than veterinary application. �
|
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10.
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Preservatives, pre-mix
tastemakers, battering materials, special cooking medium, bread crumbs/
powder. �
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11.
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Packaging materials, all sorts.
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12.
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High Speed Diesel for power
generating sets as recommended by the Board of Approvals
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ANNEXURE II
FORM C.T. 3:
CERTIFICATE FOR REMOVAL OF EXCISABLE GOODS UNDER BOND
No. ________ �������������������������������������������������������������������������������������������������������������������������������������������������������
Date
____________
This is to certify that:
(1)��� Mr./ Messrs
_________________________________________________________ (Name and address)
is/ are bona fide licensee holding licence No. _________________ valid upto
_________________.
(2)��� That he/ they has/ have executed a bond in
Form B-16 (General Surety/ General Security) No.
_________________________________ date ______________________ for Rs.
_________________________________ with the Assistant Commissioner of Central
Excise ____________ and as such may be permitted to remove ______________
(quantity) of ____________ (excisable goods) from the unit at ________________
to their undertaking _________________________________ at _________________. �
(3)��� That the specimen signatures of his/ their
authorised agent namely Shri _________________________________ are furnished
here-below duly attested;
Specimen
Signature of the owner/ his authorised agent __________________����������������������������������������������������� Sd/-Attested
Central
Excise Officer-in-charge of the 100% Export-oriented Undertaking
_________________