Notification No. 58 dated 8th
May 2000 (As amended by Notification No. 116/2001, Notification No. 64 dated 24th
June 2002)
In exercise of the
powers conferred by sub-section (1) of Section 25 of the Customs Acts, 1962 (52
of 1962), the Central Government being satisfied that it is necessary in the
public interest so to do, here by exempts good specified in the Table below
(hereinafter referred to as the said goods), when imported to India or procured
from a public warehouse or private warehouse appointed or licensed, as the case
may be, under section 57 or section 58 of the said Customs Act, or procured
from international exhibition held in India for use in a granite quarry for the
purpose of quarrying of granite (hereinafter referred to as the said purpose),
by hundred percent export oriented units approved by the Board of Approvals for
hundred percent export oriented units, appointed by a notification of
Government of India in the Ministry of Industry (Department of� Industrial Policy and Promotion), or the
Development Commissioner concerned, as the case may be, (hereinafter referred
to as the said EOU Board) or by units within a Free Trade Zone or Export
Processing Zone as specified in Annexure-1 to this notification (hereinafter
referred to as the Zone), approved by the Board of Approvals for Export
Processing Zone appointed by a notification of Government of India in the
Ministry of Industry (Department of Industrial Policy & Promotion) or the
Development Commissioner, as the case may be, for the said purpose [hereinafter
referred to the said EPZ board), from the whole of duty of the customs leviable
thereon under the First Schedule to the Customs Tariff Act, 1975(51 of 1975)
and the additional duty leviable thereon under section 3 of the said Customs
Tariff Act, subjects to the following conditions, namely: -
1.����������� The
importer has been granted necessary approval for the import of the goods for
the said purpose.
2.���� The
said goods are used by the importer for the purpose of quarrying of granite
meant for further processing or manufacture or production of articles of
granite for export by his own export-oriented unit or his unit in the Zone.
3.���� The
importer, at the time of import of goods, executes a bond in such form and for
such sum as may be specified by the Assistant Commissioner of Customs or Deputy
Commissioner of Customs, binding himself: -
(i)��� to use the said
goods only for his own export� oriented
unit or his unit in the Zone, as the case may be.
(ii)�� to fulfill the export obligation and to comply with conditions
stipulated in this notification and the Export and Import Policy.
(iii)����� to pay on demand an amount equal to the duty as leviable on the
said goods and interest at the rate of fifteen per cent per annum on the said
duty from the date of duty free importation or procurement of the said goods
till the date of payment of such duty, if -
(i)��� in
the case capital goods, such goods are not proved to the satisfaction of the
Assistant Commissioner of Customs or Deputy Commissioner of Customs to have
been installed or otherwise used with a period of one year from the date of
importation or procurement thereof or within such extended period not exceeding
five years as the Assistant Commissioner of Customs or Deputy commissioner of
Customs may, on being satisfied that there is sufficient cause for not using
them as above within the said period, allow;
(ii)�� in
case of goods other than capital goods, such goods are not proved to the
satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of
Customs to have been used in connection with the quarrying of granite or
re-exported within the period of one year from the date of importation or
procurement thereof or within such extended period as the Assistant
Commissioner of Customs or Deputy Commissioner of Customs 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 components, spares and consumables imported or
procured duty free, the unit fails to achieve the Net Foreign Exchange 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 importation and
procurement of such goods or within such extended period not exceeding one year
as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may
on being satisfied that there is sufficient cause , allow;
Provided that the Commissioner of Customs may extend the period of
achievement of Net Foreign Exchange Earning as a Percentage of Exports (NFEP)
or Export Performance (EP) for further period not exceeding five years from the
date of importation or procurement.
4.���� The
importer maintains a proper account of import, consumption and utilisation of
the said goods and of granite so quarried and transferred to his processing
unit or to any other Export Oriented Unit or units in the Zones, and shall
submit such accounts periodically to the Development Commissioner of the Zone
and to the Assistant Commissioner of Customs or Deputy Commissioners of
Customs, in such form and in such manner as may be laid down by Development
Commissioner.
5.���� The
quarries shall be in the name of the importer either on �lease-basis� or on
�owner ship basis �. The location and area of quarries or any subsequent change
in location of quarry or quarries at a later stage, shall be intimated by the
importer to the Development Commissioner and the Assistant Commissioner of Customs
or Deputy Commissioner of Customs.
6.���� The
Assistant Commissioner of Customs or Deputy Commissioner of Customs may,
subject to such conditions and limitations as he may specify and subject to the
provisions of Export and Import Policy, allow-
(a)�� the importer to supply granite so quarried to other Export
Oriented Unit or units in the Zone without payment of duty;
(b)�� the said goods to
be taken out temporarily without payment of duty for repairs and return thereof;
(c)�� the importer to
re-export the said goods;
(d)�� destruction of
obsolete capital goods without payment of duty when such goods are destroyed in
the presence of the Customs.
7.���� The
said goods shall not be transferred or shifted to any other site or quarry
owned or taken or lease by the unit without permissions of the Assistant
Commissioner of Customs or Deputy Commissioner of Customs.
8.���� The
accounts of the said goods used at the quarrying site shall be kept at the site
in a properly constructed office so as to enable verification of the same as
and when required.
9.���� The
goods so quarried shall be allowed to be removed from the quarry site to the
importer�s unit in the Zone or to his Export Oriented Unit, engaged in
processing of granite or manufacturing of granite articles and shall not be
allowed to be exported as such or to be cleared in Domestic Tariff Area.
2.���� Without
prejudice to any other provision contained in this notification, the Assistant
Commissioner of Customs or Deputy Commissioner of Customs 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, where it is exclusively
required under the Export and Import Policy, allow the unit to clear the said
goods to any other place in India in accordance with the Export and Import� Policy-
(a) such clearance of capital goods may be allowed on
payment of an amount equal to the customs duty leviable on such goods on the
depreciated value thereof and at the rate in force on the date of payment of
such duty;
(b) such clearance of goods
other than capital goods may be allowed on payment of customs duty on the value
at the time of import and at the rates in force on the date of payment of such
customs duty:
Provided that the importer shall not be eligible to avail of the
exemption applicable to goods falling under heading 98.01 of the First Schedule
of the Customs Tariff Act, 1975(51 of 1975), or the exemption available to the
imported goods under any Export Promotion Scheme other than the Export
Promotion Capital Goods Scheme permitting import of capital goods at the rate
of duty prescribed in terms of notifications in force at the time of debonding.
Explanation:The depreciation in respect of
goods covered by clause (a) shall be allowed for the period from the date of
their use in a quarry to the date of payment of duty.
Note:For the purpose of this
notification, of this, �Export and Import Policy� means the Export and Import
Policy, 2002-2007 published by the Government of India in the Ministry of
Commerce and Industry, Notification No. 1/2002 - 2007 dated 31st
March, 2002 as amended from time to time.
TABLE
1.
Hydraulic Excavators
2.
Pneumatic Compressors
3.
Jack Hammers
4.
Hydraulic Drilling Machines
5.
Line Drillers
6.
Front End Loaders
7.
Pneumatic Grinders
8.
Diamond Wire Saws
9.
Dressing Machine
10.
Core Drilling Machine
11.
Jet Burners
12.
Cranes
13.
Derricks
14.
Tippers and Dumpers
15.
Welding Machine
16.
Generating sets
17.
Steel chains and Steel Ropes
18.
D-Shackles
19.
Diamond Wires
20.
Diamond Segments
21.
Tungston Carbon Drill Rods
22.
Steel Features & Wedges
23.
Burner Nozzle
24.
Welding Rods
25.
Hydraulic Oils and Lubricants
26.
Explosives
27.
Chisels, Hammers, Chain Pulley Blocks
28.
Steel Pillow Kits
29.
Dust Collector
30.
Consumables and tools
ANNEXURE-I (Name of the Zone)
1.
Omitted
2.
Omitted
3.
Falta Export processing Zone
4.
Madras Export Processing Zone
5.
Noida Export Processing Zone
6.
Omitted
7.
Vishakapatnam Export Processing Zone
8.
Omitted
9.
Key-foam Export Processing Zone, Kandivili, Mumbai
Note:The Zone shall comprise of places
bearing survey numbers and enclosed by boundaries as may be specified by the
jurisdictional Commissioner of Customs in a Public / Trade Notice, issued in
this behalf.