Government of India
Ministry of Finance
Department of Revenue
New Delhi dated the 5th July, 2012.
Circular No. 18/2012-Cus.
To
All Chief Commissioners of Customs
All Chief Commissioners of Customs & Central Excise/ Central Excise
All Director Generals under CBEC,
All Commissioners of Customs, Customs (Preventive)
All Commissioners of Customs & Central Excise/ Central Excise
Sir/Madam,
Sub: Amendment in para (4) of Circular No.
38/2010-Customs, dated 27.09.2010-Served From India Schemes(SFIS) – reg:-
Attention is invited to para (4) of
Circular No. 38/2010-Customs, dated 27th
September, 2010, which reads: “Served From India Scheme (SFIS) As per existing
Notification No. 91/2009-Cus. Import of vehicles is not allowed under the Served
From India Scheme(SFIS), even if such vehicles are freely importable under the
Foreign Trade Policy. However, after the announcement of Annual supplement to
the Foreign Trade Policy, vehicles which are in the nature of professional
equipment such as Airfield Fire Fighting and Rescue Vehicles (AFFRVs), Heavy
Duty Modular Trailer Combination, Reach Stackers etc. for use by the service
provider in his regular service business have been allowed to be imported
against SFIS scrips. However, personal vehicles such as motor cars/ Sports
Utility Vehicles(SUVs) / Multi Utility Vehicles (MUVs) etc. are not permitted to
be imported against SFIS scrips. Notification no. 90/2010-Cus dated 01.09.2010
refers in this regard.”
- It has been decided by the Board that the vehicles which are in the
nature of professional equipment, illustratively mentioned in para (4) of
the said Circular, may also include Ambulance, Sewage Disposal Truck, Refuse
Disposal Vehicle, that are pre-designed structurally and pre-fitted with
relevant devices and mechanisms that make for their use for the intended
purposes and enable a reasonable conclusion that they cannot be put to
generalized or personal use; and Dumpers designed for off-highway use (as
described in the Explanatory Notes to Chapter 87 of the Harmonized System of
Nomenclature-HSN), for use by the service provider in his regular service
business. It is reiterated that personal vehicles such as motor cars/ Sports
Utility Vehicles (SUVs)/ Multy Utility Vehicles (MUVs), etc. are not
permitted to be imported against SFIS scrips.
- There is no change in any aspect of the Notification No. 91/2009-Customs,
as amended or any other aspect of Para (4) of the Circular No.
38/2010-Customs, dated 27th September, 2010.
- These instructions should be brought to the notice of all concerned by
way of issuance of instructions /trade notice. Difficulty faced if any, may
be brought to the notice of the Board.
Yours faithfully,
(Suresh Kumar)
Director-Drawback
Telefax-011-23360581
F. No. 605/12/2012-DBK