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Regarding clearance of goods manufactured by <a href='http://www.eximguru.com/exim/eou/default.aspx'>EOU</a>/ EPZ/ STP/ EHTP, etc.
units into the Domestic Tariff Area- Modification of duty structure in respect
of goods in the Negative list of imports
Circular No. 39 dated 18th
April 1995
I am directed to
enclose herewith a copy of Notification No. 76/ 95-CE1, dated 1.4.95 amending
Notification No. 2/95-CE, dated 1.4.95 relating to duties applicable to goods
manufactured by units in EPZ/ 100% EOU/ EHTP/ STP and cleared into the Domestic
Tariff Area.
2. The
effect of the amendment is that all goods figuring in the Negative list of
import in terms of Exim Policy, which comes into force from 1.4.95, would not be
eligible for the 50% concessional basic customs duty as well as additional
customs duty in respect of DTA clearances. This Notification takes effect from
1.4.95 and, therefore, all clearances made with effect from 1.4.95 require to be
reviewed and demands of duty for the differential issued and collected. Board
desires that immediate action may be taken to transmit the notification to the
Assistant Collectors/ Superintendents Incharge of units in EPZ /100 EOU/ EHTP/
STP.
3. As
Central Excise officers Incharge of 100% EOU/ EHTP/ STD units may not be
familiar with the coverage of the goods under the Negative list of imports in
the Exim Policy, the Board desires you to circulate a copy of the list from the
Exim Policy announced with effect from 1.4.95. The Assistant Collectors should
in this matter actively associate themselves and guide the Superintendents/
Inspectors on the scope of the restrictions. Since most of the units will be
manufacturing the same goods over a period of time, it is necessary to draw the
list of goods produced unit wise and indicate against them the items falling in
the Negative list of imports for the guidance of the Assessing Superintendents/
Inspectors, as these officers will be incharge of the supervision of the
operation of this unit including DTA clearances. Suitable action may be taken in
this regard.
4. Further,
as the Negative list of imports in the Export-Import Policy may be reviewed/
modified from time to time by the Ministry of Commerce, it is necessary that the
changes be immediately informed to the concerned officers. For this, the Board
has decided to appoint Collector of Customs, New Custom House, Bombay as the
nodal Collector. It will be responsibility of the Collector of Customs, Bombay
to transmit the changes in the Negative list of Export-Import Policy, as
announced by the DGET, when occurring, without loss of time to the Principal
Collectors of Customs, and Principal Collectors of Customs and Central Excise of
each zone, These officers in turn will ensure that all Collectors concerned, in
their respective zones are kept informed of the addition and deletions in the
Negative list of Imports. The Collectors, on their part, would Advise the
Assistant Collectors in their jurisdiction of the changes to enable them to
suitably instruct the Superintendents/ Inspectors in charge of the 100% EOUs/
STPs/ EHTPs. Similarly Collector of Customs would take necessary action to keep
the Assistant Collectors Incharge of EPZ informed to properly monitor the DTA
clearances of the units in EPZs.
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