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I. EXEMPTION NOTIFICATIONS FOR IMPORT OFGOODS UNDER VARIOUS EXPORT PROMOTIONSCEHEMES.

A. ADVANCE LICENCING SCHEME/(DEEC) SCHEME :

GENERAL EXEMPTION NO. 1

Exemption to goods when imported against an Advance Licence:[Notfn. No. 93/04-Cus. dt. 10.9.2004 as amended by 46/05, 77/05, 97/05, 43/06, 63/07, 116/ 07, 70/08, 86/08,22/09,19/09, 123/09, 93/10

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 publicinterest so to do, hereby exempts materials imported into India against an Advance Licence orAdvance Authorisation issued in terms of paragraph 4.1.3 of the Foreign Trade Policy (herein-after referred to as the said licence or authorisation) from the whole of the duty of customsleviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty , safeguard duty and anti-dumping dutyleviable thereon, respectively, under sections 3, 8 and 9A of the said Customs Tariff Act, subjectto the following conditions, namely :-

(i) that the description, value and quantity of materials imported are covered by thesaid licence or authorisation and the said licence or authorisation is produced before the properofficer of customs at the time of clearance for debit;

(ii) that where import takes place after fulfilment of export obligation, the shippingbill number(s) and date(s) and quantity and FOB value of the resultant product are endorsed onthe said licence :

Provided that where import takes place before fulfilment of export obligation,the quantity or FOB value of the resultant product to be exported are endorsed on the saidlicence or authorisation;

(iii) that the importer at the time of clearance of the imported materials executes abond with such surety or security and in such form and for such sum as may be specified by theDeputy 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 exemptioncontained herein, on the imported materials in respect of which the conditions specified in thisnotification have not been complied with, together with interest at the rate of fifteen per cent. perannum from the date of clearance of the said materials :

Provided that bond shall not be necessary in respect of imports made after thedischarge of export obligation in full;

(iv) that the imports and exports are undertaken through seaports at Mumbai, Kolkata,Cochin, Magdalla, Kakinada, Kandla Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep,Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi(including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar, Vadimar, Haldia (Halida Dock


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manufacturer except to the unit availing the benefit of notifications 49/03-CE and 50/03-CE bothdated 10.6.03, 32/99-CE dated 8.7.1999, 33/99-CE dated 8.7.1999, 8/04-CE dated 21.1.2004, 20/07-CEdated 25.4.2007,56/02-CE dated 14.11.2002,57/02-CE dated 14.11.2002, 71/03-CE dated 9.9.2003,56/03-CE dated 25.6.2003, 39/01-CE dated 31.7.2001 for processing under actual user conditionafter complying the central excise procedure relating to job work.

(viii) that in relation to the said licence or authorisation issued to a merchant exporter,-

(a) the name and address of the supporting manufacturer is specified inthe said licence and the bond required to be executed by the importer in terms of condi-tion (iii) shall be executed jointly by the merchant exporter and the supporting manu-facturer binding themselves jointly and severally to comply with the conditions speci-fied in this notification; and

(b) exempt materials are utilised in the factory of such supporting manu-facturer for discharge of export obligation and the same shall not be transferred or soldor used for any other purpose by the said merchant exporter.

2. Where the materials are found defective or unfit for use, the said materials may be re-exported back to the foreign supplier within three years from the date of payment of duty on theimportation thereof:

Provided that at the time of re-export the materials are identified to the satisfaction of theDeputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, asthe materials which were imported.

3. Notwithstanding anything contained in this notification, the actual user condition speci-fied in condition numbers (v) and (vii) shall not be applicable in respect of authorisation issuedfor import of raw sugar for imports made from the 17th February, 2009 till 30th September, 2009and the export obligation may also be fulfilled by procuring white sugar from any otherfactory with effect from the 17th February, 2009.”

Explanation . – For the purposes of this notification,-

(i) “Foreign Trade Policy” means the Foreign Trade Policy 2004-2009 published videnotification of the Government of India in the Ministry of Commerce and Industry, No.1/2004dated the 31st August, 2004 :

(ii) “Licensing Authority or Regional Authority” means the Director General of For-eign 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 a licence under the said Act;

(iii) “Materials” means - (a) raw materials, components, intermediates, consumables, catalysts and parts

which are required for manufacture of resultant product; (b) mandatory spares within a value limit of ten per cent. of the value of the li-

cence which are required to be exported alongwith the resultant product; (c) fuel required for manufacture of resultant product; and (d) packaging materials required for packing of resultant product;

(iv) “manufacture” has the same meaning as assigned to it in paragraph 9.37 of theForeign Trade Policy.


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Exemption to materials imported into India, against an Advance Licence:

[Notfn. No. 43/02-Cus., dt. 9.4.2002 as amended by Notfn. Nos. 113/02, 125/02, 57/03, 84/ 03, 97/03,63/04, 46/05, 77/05, 97/05, 41/06, 63/07, 116/07, 63/08,19/09]

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 publicinterest so to do, hereby exempts materials imported into India, against an Advance Licenceissued in terms of sub-paras (a) and (b) of paragraph 4.1.1 of the Export and Import Policy(hereinafter referred to as the said licence), from the whole of the duty of customs leviablethereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), andfrom the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereonrespectively under sections 3, 8 and 9A of the said Customs Tariff Act, subject to the followingconditions namely:–

(i) that the description, value and quantity of materials imported are covered by the saidlicence and the said licence is produced before the proper officer of customs at the timeof clearance for debit;

(ii) that where import takes place after fulfilment of export obligation, the shipping billnumber(s) and date(s) and quantity and FOB value of the resultant product exported areendorsed on the said licence:

Provided that where import takes place before fulfilment of export obligation, the quan-tity or FOB of the resultant product to be exported are endorsed on the said licence;

(iii) that the importer at the time of clearance of the imported materials executes a bond withsuch surety or security and in such form and for such sum as may be specified by theAssistant Commissioner of Customs or Deputy Commissioner of Customs binding him-self to pay on demand an amount equal to the duty leviable, but for the exemption, onthe imported materials in respect of which the conditions specified in this notificationhave not been complied with, together with interest at the rate of fifteen percent perannum from the date of clearance of the said materials:

Provided that bond shall not be necessary in respect of imports made after the dischargeof export obligation in full;

(iv) that the imports and exports are undertaken through sea ports at Mumbai, Kolkata,Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva,Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam,Okha, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar, Vadimarand Haldia (Haldia Dock Complex of Kolkata Port) and Krishnapatnam Vadimar orthrough any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata,Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur,Cochin and Rajasansi (Amritsar), Lucknow (Amausi), Indore and Dabolim (Goa) orthrough any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi,Faridabad, Gauhati, Guntur, Hyderbad, Jaipur, Jallandhar, Kanpur, Ludhiana,Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik,


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Rudrapur (Nainital), Dighi (Pune), Vadodara, Dauladtabad, (Wanjarwadi and Maliwada),Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodh-pur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, GarhiHarsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari,Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Madideep(District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and Loni(District Gaziabad) or through the Land Customs Station at Ranaghat,Singhabad, Raxaul,Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala,Sutarkhandi, Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandhaor Special Economic Zone as specified in the notification issued under section 76A of the Customs Act 1962 (52 of 1962).

Provided that the Commissioner of Customs may by special order or by a Public Notice

and subject to such conditions as may be specified by him, permit import and exportfrom any other Seaport /Airport / Inland Container Depot or through any Land CustomsStation;

(v) that the export obligation as specified in the said licence (both in value and quantityterms) is discharged within the period specified in the said licence or within such ex-tended period as may be granted by the Licensing Authority by exporting resultantproducts, manufactured in India which are specified in the said licence and in respect of which facility under rule 18 or rule 19 of the Central Excise Rules, 2002 has not beenavailed:

Provided that an Advance Intermediate Licence holder shall discharge export obliga-tion by supplying the resultant products to ultimate exporter in terms of sub-para (b) of para 4.1.1 of the said Export and Import Policy;

(vi) that the importer produces evidence of discharge of export obligation to the satisfactionof the Assistant Commissioner of Customs or Deputy Commissioner of Customs withina period of 30 days of the expiry of period allowed for fulfilment of export obligation,or within such extended period as the said Assistant Commissioner of Customs or DeputyCommissioner of Customs may allow;

(vii) that the said licence and the materials shall not be transferred or sold;

(viii) that in relation to the said Licence issued to a Merchant Exporter, -

(a) the name and address of the supporting manufacturer is specified in the saidlicence and the bond required to be executed by the importer in terms of condition (ii)shall be executed jointly by the Merchant Exporter and the supporting manufacturerbinding themselves jointly and severally to comply with the conditions specified in thisnotification; and

(b) exempt materials are utilised in the factory of such supporting manufacturerfor discharge of export obligation and the same shall not be transferred or sold or usedfor any other purpose by the said Merchant Exporter.


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2. Where the materials are found defective or unfit for use, the said materials may be re-exported back to the foreign supplier within three years from the date of payment of duty on the importation thereof:

Provided that at the time of re-export the materials are identified to thesatisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the materials which were imported.

Explanation. – In this notification, -

(i) “Export Import Policy” means the Export and Import Policy 2002-2007, publishedvide notification of the Government of India in the Ministry of Commerce No. 1/2002-2007 dated the 31st March, 2002;

(ii) “Licensing Authority” means the Director General of Foreign Trade appointed undersection 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) oran officer authorised by him to grant a licence under the said Act.

(iii) “Materials” means –(a) raw materials, components, intermediates, consumables, catalysts, computer software

and parts which are required for manufacture of resultant product;(b) mandatory spares within a value limit of 10 per cent of the value of the licence which

are required to be exported alongwith the resultant product;(c) fuel, oil and catalysts required for manufacture of resultant product; and(d) packing materials required for packaging of resultant product.

Explanation:- For the purposes of this clause, "manufacture" has the same meaning as assignedto it in paragraph 9.30 of the Export and Import Policy.


Exemption to materials imported under Duty Exemption Entitlement certificate issued inrespect of the value, quantity, description, quality and technical characteristics -[Notfn. No.51/00-Cus. dt.27.4.2000, 120/00, as amended by Notfn. Nos.30./01, 122/01, 113/ 02, 125/02,84/03, 97/03 and 63/04]

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 publicinterest so to do, hereby exempts materials imported into India, against an Advance Licenceissued in terms of paragraph 7.2 of the Export and Import Policy 1997-2002 notified by theGovernment No. 1/1997-2002, dated the 31st March, 2000 (hereinafter referred to as the saidlicence), from the whole of the duty of customs leviable thereon which is specified in the FirstSchedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additionalduty, safeguard duty and anti-dumping duty leviable thereon respectively under section 3,8,and 9A of the said Customs Tariff Act, subject to the following conditions, namely:-

(i) that the materials imported are covered by Duty Exemption Entitlement Certificate

(hereinafter referred to as the said certificate), issued by the Licensing Authority in theform specified in the Schedule annexed to this notification, in respect of the value,quantity, description, quality and technical characteristics;


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(ii) that the importer at the time of clearance of the imported materials executes a bond with

such surety or security and in such form and for such sum as may be specified by theAssistant Commissioner of Customs or Deputy Commissioner of Customs binding him-self to pay on demand an amount equal to the duty leviable, but for the exemption, onthe imported materials in respect of which the conditions specified in this notificationhave not been complied with, together with interest at the rate of fifteen percent perannum from the date of clearance of the said materials;

(As per Sec.120(1) of the Finance Bill, 2003 the rate of fifteen per cent is applicable w.e.f.27.4.2000)

Provided that the bond shall not be necessary in respect of imports made afterthe discharge of export obligation in full.

(iii) that the said licence and the said certificate are produced before the proper officer of customs at the time of clearance for debit;

(iv) that the imports and exports are undertaken through sea ports at Mumbai, Calcutta,Cochin, Megdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva,Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dehej, Nagapattinam Okha,Mundra, Jamnagar and Muldwarka or through any of the airports at Ahmedabad, Ban-

galore, Bhubaneswar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Ma-dras, Srinagar, Trivandrum, Varansi, Nagpur and Cochin or through any of the InlandContainer Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur,Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune),Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune),Vadodara, Daulatabad, (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy(Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad,Bhiwadi, Madurai, Bhilwara, Pondichery, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi),Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadrior through the land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani,

Nautanva(Sonauli), Petrapole and Mahadipur.Provided that the Commissioner or Customs may by special order and subject

to such conditions as may be specified by him, permit import and export through anyother Seaport, Airport, or Inland Container Depot or through the Land Customs Sta-tion.

(v) that the export obligation is discharged within the period specified in the said certificateor within such extended period as may be granted by the Licensing Authority by export-ing resultant products manufactured in India which are specified in Part 'E' of the saidcertificate (hereinafter referred to as resultant products) and in respect of which facilityunder rule 12(1) (b) or rule 13(1) (b) of the Central Excise Rules, 1944 has not beenavailed in respect of materials permitted under the said licence;


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(vi) that the importer produces evidence of discharge of export obligation to the satisfactionof the Assistant Commissioner of Customs or Deputy Commissioner of Customs withina period of 30 days of the expiry of period allowed for fulfillment of export obligation,or within such extended period as the said Assistant Commissioner of Customs or DeputyCommissioner of Customs may allow;

(vii) that the said licence and the materials shall not be transferred or sold;

(viii) that in relation to an Advance Licence issued to a merchant Exporter, -

(a) the name and address of the supporting manufacturer is specified in the saidlicence and the said certificate and the bond required to be executed by theimporter in terms of condition (ii) shall be executed jointly by the Merchant

Exporter and the supporting manufacturer binding themselves jointly and sev-erally to comply with the conditions specified in this notification and(b) exempt materials are utilised in the factory of such supporting manufacturer

for discharge of export obligation by the said merchant exporter.

2. Where the goods are found defective or unfit for use, the said goods may be re-exportedback to the foreign supplier within 3 years from the date of payment of duty on the importationthereof;

Provided at that the time of re-export the goods are identified to the satisfaction of theAssistant Commissioner of Customs or Deputy Commissioner of Customs as the goods whichwere imported

Explanation, - In this notification,(i) "Advance Licence" means an advance license issued for, -

(a) export of goods, or(b) supply of intermediate goods for use in resultant product;

(ii) "Export Import Policy" means the Export and Import Policy 1977-2002, pub-lished vide notification of the Government of India in the Ministry of Com-merce No. (RE-99)/1977-2002 dated the 31st march, 2000;

(iii) "Licensing Authority" means the Director General of Foreign Trade appointedunder section 6 of the Foreign Trade (Development and Regulation) Act, 1992(22 of 1992) or an officer authorised by him to grant a licence under the said Act.

(iv) "Materials" means -(a) raw materiels, components, intermediates, consumables, catalysts,

computer software and parts required for manufacture of resultantproduct and which are incorporated in the said resultant product speci-fied in Part E of the said certificate;

(b) mandatory spares within a value limit of 10% of the value of thelicence which are required to be exported alongwith the resultant prod-uct;

(c) fuel, oil and catalysts required for manufacture of resultant product;and

(d) packing materials required for packaging of resultant product.


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THE SCHEDULEDUTY EXEMPTION ENTITLEMENT CERTIFICATE

Part - 1(Import)

(This consists of ......................................... pages)Sl. No. ...................................... (IMP) Date of issue..................Port of registration ...............................................Issued to ........................................................

Materials imported against licence No. (name and full address of the licensee) dated................... issued by .............. to the above licence and covered by the list of materials speci-

fied in list (a) of Part 'C' of this certificate would be eligible for exemption from customs dutiessubject to the conditions specified in the notification of the Government of India Ministry of Finance, Department of Revenue No. .......................... Customs, dated the April, 2000.

The importer shall discharge the export obligation in terms of the said notification within............... months from the date of issue of licence

A bond with security/surety in terms of the said notification shall be executed beforeclearance of the goods from the Customs.

SignatureSeal of licensing authority

Date _________________PART - A

Names and addresses of the factories where the resultant products for export are manufactured.___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________

PART - BNames and addresses of factories where the ancillaries to the resultant products for export aremanufactured.

___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________PART - C

LIST OF MATERIAL OF IMPORT(a) MATERIALS TO BE IMPORTED UNDER THIS CERTIFICATE_____________________________________________________________________________________________________________________________________________________________________________________________Sl. No. Item of Import Quality Technical Characteristics__________________________________________________________________________________________________________________________________________________________________

1 2 3 4______________________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________Quantity CIF Value in Indian Rs. S.No. of the resultant

and equivalent US $ products in Part E___________________________________________________________________________________________________________________5 6 7___________________________________________________________________________________________________________________


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___________________________________________________________________________________________________________________

(b) OTHER IMPORTED MATERIALS TO BE USED IN EXPORT PRODUCT_____________________________________________________________________________________________________________________________________________________________________________________________Sl. No. Description Quantity Value__________________________________________________________________________________________________________________________________________________________________

1 2 3 4______________________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________

PART - DPARTICULARS OF IMPORT OF MATERIALS

___________________________________________________________________________________________________________________Sl.No. No. of the materials Bill of Entry No. date and Description. Quantity

in part - C Custom House of Import and Netweight___________________________________________________________________________________________________________________________________

1 2 3 4 5___________________________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________________________CIF Value Duty leviable but for exemption Signature of theHeading No. of the Rate of duty Amount Customer OfficerFirst Schedule to the of duty with Name,Customs Tariff Act, Designation1975 and Heading No. and

Sealin the Schedule to theCentral Excise Tariff Act, 1985 for levyof Additional Duty.___________________________________________________________________________________________________________________________________

6 7 8 9 10___________________________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________________________(For Part E and F, Please see part 2)

PART-GDuties paid on materials in respect of which the condition of said notification are not complied

with__________________________________________________________________________________________________________________Sl.No. Sl. No. in Part D Description, Rate of duty Additional Duty

under which the quantity and value leviable paid on importimport of the materials of materials on which (i) Basichas been entered duty paid (ii) Additional


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___________________________________________________________________________________________________________________1 2 3 4 5

___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________Amount of Particulars of duty Signature of the Customs Officer(i) Duty difference paying documents.(ii) Interest___________________________________________________________________________________________________________________ 6 7 8___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________

DUTY EXEMPTION ENTITLEMENT CERTIFICATEPart - 2II. Exports

(This consists of ......................................... pages)Sl. No. ....................... (EXP) Date of issue

..................Port of Registration ...............................................Issued to ........................................................

........................................................ (Name and full address of

........................................................ the licencee)

Materials imported against licence No. ................. dated ................... issued by ..............to the above licencee and covered by the list of materials specified in list (a) of Part 'C' of thiscertificate would be eligible for exemption from Basic Customs Duty subject to the conditionsspecified in the notification of the Government of India Ministry of Finance, Department of Revenue No. 51/00 - Customs, dated the 27th April, 2000.

The licencee shall discharge the export obligation in terms of the said notification within............... months from the date of issue of licence

A Bond with security/surety in terms of the said notification shall be executed before

clearance of the goods from the Customs. SignatureSeal of licensing authorityDate _________________

PART - A

Names and addresses of the factories where the resultant products for export are manufactured.___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________


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PART - BNames and addresses of the factories where the ancillaries to the resultant products are manufactured.___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________

(Part C and D figures in the Imports part of this DEEC)

PART - EResultant Products

_____________________________________________________________________________________________________________________________________________________________________________________________

Sl. No. Description Quality Technical Characteristics__________________________________________________________________________________________________________________________________________________________________1 2 3 4

______________________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________Quantity FOB Value in Indian Rs./ US $ S.No. of the materials in Part C___________________________________________________________________________________________________________________

5 6 7___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________

PART - FPARTICULARS OF EXPORTS/SUPPLY

___________________________________________________________________________________________________________________Sl.No. Sl.No. of the resultant Name of the Custom Shipping Bill Name of theVessel

product in part E House of Shipment No. & Date and outward entryof the vessel.

___________________________________________________________________________________________________________________1 2 3 4 5

___________________________________________________________________________________________________________________

______________________________________________________________________________________________________________________________________________________________________________________________________________________________________Quantity Net weight of Description as per FOB Value Signature of Customs

product the Shipping Bill in Rs./US$ Officer with name,designation and seal &

remarks if any.___________________________________________________________________________________________________________________6 7 8 9 10

___________________________________________________________________________________________________________________


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___________________________________________________________________________________________________________________

PART - HStatement of Imports and Exports made

Type of Licence Licence No. Date________________ _______________ _______________________________ _______________ _______________Details of Imports made_____________________________________________________________________________________________________________________________________Sl. No. Sl. No. of Part C Description Quantity Imported CIF Value

In Rs./In

equivalent US $___________________________________________________________________________________________________________________1 2 3 4 5

___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________Details of Exports made_____________________________________________________________________________________________________________________Sl.No. Sl.No. in Part E Description Quantity Exported F.O.B. Value

In Rs./Inequivalent US $

____________________________________________________________________________________________________________________________1 2 3 4 5

__________________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________________

1. I/We hereby declare that the information given in this statement is correct.2. I/We hereby declare that no benefit under *Rule 18 or rule 19 of the Central Excise

(No.2) Rules, 2001 has been availed in respect of exports made under this DEEC.

Signature ______________________________Name of the signatory____________________Designation ____________________________Full Address________________________________________________________________

Certificate of Chartered Accountant/Cost AccountantI have examined the applicant firm's actual imports and exports as given above and find

them as correct.Signature ______________________________Seal __________________________________Membership No. ________________________

*Corrigendum vide F.No.605/187/2001-DBK dt.22.10.01.


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Exemption to materials imported against a Special Advance Licence with actual usercondition-[Notifn. No.77/98-Cus. dt. 16.10.1998 as amended by Notifn. Nos. 51/99, 121/99, 120/00, 30/ 01, 122/01, 113/02, 125/02, 84/03,97/03 and 63/04.]

In exercise of the powers conferred by sub-section (1) of section 25 of the CustomsAct, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the publicinterest so to do, hereby exempts materials imported into India, against a Special Advance Li-cence with Actual User Condition in terms of para 7.4 of the Export and Import Policy 1997-2002 notified by the Government of India in the Ministry of Commerce vide Public Notice

No.41 (RE-98)/1997-2002, dated the 16th September, 1998 (hereinafter referred to as the saidlicence), from the whole of the duty of customs leviable thereon which is specified in the FirstSchedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the Additionalduty leviable thereon under section 3 of the said Customs Tariff Act, subject to the followingconditions, namely:-

(i) that the materials imported are covered by the said licence and an Actual User DutyExemption Entitlement Certificate (hereinafter referred to as the said certificate), is-sued by the Licensing Authority in the form specified in the Schedule annexed to thisnotification, in respect of quantity and description;

Provided that the value and details of the technical specifications of the materials shallbe submitted by the importer to the Assistant Commissioner of Customs or DeputyCommissioner of Customs having jurisdiction in the Bill of Entry and Part 'D' of thesaid certicate at the time of clearance;

(ii) that materials imported are required in export of the resultant electronic products madeof the materials and the import of the materials is made prior to the export;

(iii) that the resultant electronic products shall be manufactured only out of the materialsimported under this notification.

(iv) that the importer at the time of clearance of the imported materials executes a bond withsuch surety or security and in such form and for such sum as may be specified by theAssistant Commissioner of Customs or Deputy Commissioner of Customs having juris-diction binding himself to pay on demand an amount equal to the duty leviable, but forthe exemption, on the imported materials in respect of which the conditons specified inthis notification have not been compiled with, together with interest at the rate of fifteenper cent per annum from the date of clearance of the said materials;(As per Sec.120(1) of Finance Act, 2003 the rate of fifteen% is applicable w.e.f. 16.10.1998)

(v) that the said licence and part 'I' of the said certificate are produced before the properoffier of customs at the time of clearance for debit;

(vi) that the importer shall maintain the recod of imported materials and the export productsin the format as specified in the Annexure to this notification;


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(vii) the Designated Officer of the Department of Electronics (hereinafter referred to as thesaid officer) verifies the relevance/useability of the imported materials in the exportproduct as well as the quantity of such materials required for the manufacture of suchexport product. The said officer shall also verify the actual utilisation of the importedmaterials in the export product as well as the wastage in respect of export product interms of the standard input output norms as specified in Volume-II of the Hand Book of Procedure of the Export and Import Policy 1997-2002 (hereinafter referred to as theHand Book);

Provided that where such standard input output norms are not specified in the HandBook for an export product, the said officer shall determine and verify the relevance/ useability of the imported materials as well as the quantity of such materials requiredfor the manufacture of such export product. The said officer shall also verify the actual

utilisation of the imported materials in such export product as well as the wastage as isdetermined by him to be reasonable.

(viii) that the imports and exports are undertaken through the sea ports at Mumbai, Calcutta,Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva,Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam, Okha,Mundra, Jamnagar and Muldwarka or through any of the airports at Ahmedabad, Ban-galore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Ma-dras, Srinagar, Trivandrum, Varanasi, Nagpur and cochin or through any of the InlandContainer Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur,Hyderabad, Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune),

Pitampur (Indore), Surat, Tirupur and Varanasi. Nasik, Rudrapur (Nainital), Dighi (Pune),Vadodra, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy(Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur,Ahmedabad,Bhiwadi, Madurai, Bhilwada,Pondicherry, Garhi Harsaru, Bhatinda, Dappar(Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur,Surajpur and Dadri or through the Land Customs Station at Ranaghat, Singhabad, Raxaul,Jogbani, Nautanva (Sonauli), Petrapole and Mahadipur.

Provided that the Commissioner of Customs, may by Special Order and subject to suchconditions as may be specified by him, permit import and export through any otherSeaport, Airport, or Inland Container Depot or through the Land Customs Station.

(ix) that the sourcing of the imported materials from private bonded warehouses set upunder para 5.15 of the Export and Import Policy 1997-2002 would be allowed;

(x) that the export obligation is discharged within the period specified in the said certificateor within such extended period as may be granted by the Licensing Authoirty by export-ing resultant products manufactured in India which are specified in Part 'E' of the saidcertificate (hereinafter referred to as resultant products);

(xi) that the importer produces certificate from the said officer to the effect that the im-ported materials have been actually utilised in the manufacture of resultant products

and the said certificate is produced as evidance of discharge of export obligation to theAssistant commissioner of Customs or Deputy Commisioner of Customs having juris-diction with in a period of thirty days of the expiry of period allowed for fulfilment of


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export obligation, or within such extended period as the said Assistant commissioner of Customs or Deputy Commisioner of Customs may allow:

(xii) that the imported materials shall not be disposed of or utilised in any manner except forutilistion in discharge of export obligation;

Provided that disposal of waste shall be allowed upto the limits specified in the stan-dard input-output norms mentioned in the said Hand Book without payment of customs duty:

Provided further that disposal of waste arising in respect of resultant product not men-tioned in the standard input output norms in the said Hand Book shall be allowed with-out payment of Customs duty subject to verifiction by the said officer.

Provided also that imported materials which remain unutilised after the expiry of theexport obligation period, shall be liable to customs duty but for the exemption con-tained in this notifiction, together with interest at the rate of twenty four per cent perannum from the date of clearance of the materials-

(xiii) that the importer is registered with both the Central Excise Officer deputed for thispurpose and the Electronics and software export promotion council.

Explanation - In this notification,-(i) "Licencing 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 authorised by him to grant a licence under the said Act;

(ii) "materials " means -(a) raw materials, components, intermediates, consumables, computer

software and parts required for manufacture of resultant product speci-fied in Part 'E' of the said certificate.

(b) mandatory spares within a value limit of ten per cent of the value of said licence which are required to be exported alongwith the result-ant product; and

(c) packaging materials required for packing of resultant product.

THE SCHEDULEACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE

PART-I(IMPORT)

(This consists of ................................ pages )Sl.No. ....................................... (IMP) Date of Issue ................................Port of Registration ................................................................Issued to ................................................................................................................................ (Name and full address................................................................ of the Licencee)

Materials imported against Licence No....................................... dated ................................issued by ................................ to the above licencee and covered by the list of materials specifiedin list (a) of Part 'C' of this certificate would be eligible for exemption from customs duties subjectto the conditions specified in the notification of the Government of India, Ministry of Finance,


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Department of Revenue No.................................... Customs, dated the ................................ 1998.

The importer shall discharge the export obligation in terms of the said notification within................................ months from the date of issue of licence.

A Bond with surety/security in terms of the said notification, shall be executed beforeclearance of the goods from the Customs.

SignatureSeal of Licensing Authority

Date

PART - ANames and addresses of the factories where the resultant products for export are manufac-

tured.__________________________________________________________________________________________

__________________________________________________________________________________________PART - B

Names and addresses of factories where the ancillaries to the resultant products for exportare manufactured.__________________________________________________________________________________________

__________________________________________________________________________________________PART - C

List of materials of import(a) Materials to be imported under this certificate__________________________________________________________________________________________Sl.No. Description of Quantity Sr. No. of the resultant

item of import product in part E__________________________________________________________________________________________

1 2 3 4__________________________________________________________________________________________

__________________________________________________________________________________________(b) Other imported materials to be used in export product.__________________________________________________________________________________________Sl. No. Description Quantity__________________________________________________________________________________________

1 2 3__________________________________________________________________________________________

__________________________________________________________________________________________PART - D

Particulars of import of materials__________________________________________________________________________________________Sl.No. Sl.No. of Bill of Entry Description Quantity

the materials in No. date and Customs and technical specifi- and net


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Part -C House of import cations weight__________________________________________________________________________________________

1 2 3 4 5__________________________________________________________________________________________

__________________________________________________________________________________________CIF Value ______Duty leviable but for exemption_______ Signature of

Heading No. Rate of Amount Customs Officerof the first Schedule Duty of duty with Name,to the Customs Tariff Designation,Act, 1975 and Heading and Seal.no. in the Schedule tothe Central Excise

Tariff Act, 1985 forlevy of Additionalduty.

__________________________________________________________________________________________6 7 8 9 10

__________________________________________________________________________________________

__________________________________________________________________________________________(Part E and F figure in the Export Part of this DEEC)

PART - G

Duties paid on materials in respect of which the conditions of said notification are not com-plied with

__________________________________________________________________________________________Sl. No. Sl.No. in Part D under Description, Quantity and Rate of Dutyleviable

which the import of the value of materials on which (i) Basicmaterials has been entered duty paid. (ii) Additional

(iii) Others__________________________________________________________________________________________

1 2 3 4

__________________________________________________________________________________________

__________________________________________________________________________________________Amount of Particulars of duty paying Signature of the Customs(i) Duty documents Officer(ii) Interest__________________________________________________________________________________________

5 6 7__________________________________________________________________________________________

__________________________________________________________________________________________


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ACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE

PART - 2

(EXPORT)(This consists of ................................ pages )Sl.No. ........................................ (EXP) Date of Issue ................................Port of Registration .........................................................Issued to ................................................................................................................................ (Name and full address................................................................ of the Licencee)

Materials imported against Licence No....................................... dated ................................issued by ................................ to the above licence and covered by the list of materials specifiedin list (a) of Part 'C' of this certificate would be eligible for exemption from customs dutiessubject to the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No.................................... Customs, dated the ................................1998.

The licencee shall discharge the export obligation in terms of the said notificationwithin ................................ months from the date of the issue of licence.

A Bond with secruity/surety in terms of the said notification, shall be executed beforeclearance of the goods from the Customs.

SignatureSeal of Licensing authority

DatePART - A

Names and addresses of the factories where the resultant products for export aremanufactured.__________________________________________________________________________________________

__________________________________________________________________________________________

PART - B


__________________________________________________________________________________________

(Part C and D figure in the Imports part of this DEEC)

PART - EResultant products

__________________________________________________________________________________________Sl.No. Description Quantity Sr. No. of the materials in partC.__________________________________________________________________________________________

1 2 3 4__________________________________________________________________________________________


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__________________________________________________________________________________________PART - F

Particulars of exports__________________________________________________________________________________________Sl.No. Sl.No. of the Name of the Shipping Bill Name of the

resultant product in Customs House No. and date Vessel andPart E of Shipment outward entry

of the Vessel__________________________________________________________________________________________1 2 3 4 5__________________________________________________________________________________________

__________________________________________________________________________________________Quantity Net weight Description and FOB Value Signature of Customs

of the product technical specification in Rs./US$ Officer with name,as per the Shipping designation and SealBill and Remarks, if any__________________________________________________________________________________________

6 7 8 9 10__________________________________________________________________________________________

__________________________________________________________________________________________

PART - HStatement of imports and exports madeDetails of imports Made :__________________________________________________________________________________________S.No. S.No. of Description Quantity CIF value in Rs./ in

Part C Imported equivalent US$__________________________________________________________________________________________

1 2 3 4 5__________________________________________________________________________________________

__________________________________________________________________________________________Details of Exports made :__________________________________________________________________________________________S.No. S.No. in Description Quantity FOB value in Rs./ in

Part E exported equivalent US$__________________________________________________________________________________________

1 2 3 4 5__________________________________________________________________________________________

__________________________________________________________________________________________

1. I/we hereby declare that information given in this statement is correct.


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2. I/We hereby declare that no benefit under *rule 18 or rule 19 of the Central Excise (No.2)Rules, 2001 has been availed in respect of exports made under this DEEC.

Signature ...................................................................Name of the signatory ..............................................Desingation ..............................................................Full address ...............................................................


them as correct.

Signature ...................................................................Seal ...........................................................................Membership No. ......................................................

Certificte of the said officer (Designated Officer of the Department of Electronics)

I have verified the relevance/useability of the imported materials in the export productas well as the quantity required as given above and certify that the imported materials have beenutilised in the export product given in part F of the said certificate (Duty Exemption EntitlementCertificate).

Signature ...................................................................Name and designation & seal ...................................


ANNEXURE

ACCOUNT OF MATERIALS IMPORTED FOR USE IN THE MANUFACTURE OF EX-PORT PRODUCTS/RESULTANT PRODUCTS__________________________________________________________________________________________________Sl.No. Date Description of Quantity Particulars Name and Address

imported received of GP 1/AR of the manufacturer/importer/ materials 1/Other stockyard/Private Bonded Ware-received approved received from whom the

importeddocuments, materials received.Bill of EntryNo. and date.

__________________________________________________________________________________________________1 2 3 4 5 6

__________________________________________________________________________________________________


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__________________________________________________________________________________________________Range and Issued for use in or in Description of theDivision/Custom relation to the manufacture of export export product/ resultantHouse from product/resultant product. product.whose jurisdic- _______________________________tion the imported Chit No. and Quantitymaterials Datereceived__________________________________________________________________________________________________

7 8 9 10__________________________________________________________________________________________________

____________________________________________________________________________________________________________________________________________________________________________________________________Name of the Shipping Re-export of defective BalanceCustom House Bill No. imported materials, if Quantityof export and date any on payment of duty in stock

_____________________Shipping Bill Quantity

No. and Date__________________________________________________________________________________________________11 12 13 14 15

__________________________________________________________________________________________________

__________________________________________________________________________________________________Central Excise RemarksOfficer'sInitials__________________________________________________________________________________________________

16 17__________________________________________________________________________________________________

__________________________________________________________________________________________________


Exemption to materials imported against Advance Licence with Actual User Condition[Notfn. No.30/97-Cus. dt.1.4.1997 as amended by Notfn. Nos. 94/97, 10/98, 51/99, 121/99,

52/00, 120/00, 30/01, 122/01, 113/02, 125/02, 84/03, 97/03 and 63/04].

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


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interest so to do, hereby exempts materials imported into India, against an Advance Licence withActual User Condition in terms of para 7.4 of the Export & Import Policy 1997-2002 notified by theGovernment of India in the Ministry of Commerce vide Notification No. 1/1997-2002, dated the31st March, 1997 (hereinafter referred to as the said licence), 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) and from the whole of the duty of Customs leviable thereon which is specified in theFirst Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additionalduty leviable thereon under section 3 of the said Customs Tariff Act, subject to the followingconditions, namely -

(i) that the materials imported are covered by an Actual User Duty Exemption EntitlementCertificate (hereinafter referred to as the said certificate), issued by the Licensing Au-thority in the form specified in the schedule annexed to this notification, in respect of the value, quantity, description, quality and technical characteristics;

(ii) that the importer at the time of clearance of the imported materials executes a bondwith such surety or security and in such form and for such sum as may be specified bythe 1Assistant Commissioner of Customs or Deputy Commissioner of Customs bindinghimself to pay on demand an amount equal to the duty leviable, but for the exemption,on the imported materials in respect of which the conditions specified in thisnotification have not been complied with, together with interest at the rate of fifteen percent per annum from the date of clearance of the said materials :(as per C120(1) of Finance Bill 2003 the rate of 15% is applicable w.e.f. 1.4.1997).

Provided that the bond shall not be necessary in respect of imports made after the dis-

charge of export obligation in full;(iii) that the said licence and the said certificate are produced before the proper officer of

customs at the time of clearance for debit;

(iv) 1that the imports and exports are undertaken through the sea ports at Mumbai, Calcutta,Cochin, 2 (Magdalla,) Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva,Paradeep, Pipavav, Sikka, Tuticorin; Visakhapatnam Dehej, Nagapattinam, Okha,Mundra, Jamnagar and Muldwarka or through any of the airports at Ahmedabad, Ban-galore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Ma-dras, Srinagar, Trivandrum, Varanasi, Nagpur and Cochin or through any of the InlandContainer Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur,Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune),Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune),Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy(Andhra Pradesh), Salem, Malanpur, Singnalur, Jodhpur, Kota, Udaipur, Ahmedabad,Bhiwadi, Madurai, Bhilwara, Pondichery, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi),Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadrior through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva(Sonauli), Petrapole and Mahadipur.

Provided that the Commissioner of Customs may by Special Order and subject to suchconditions as may be specified by him, permit import and export through any otherSeaport, Airport, or Inland Container Depot or through the Land Customs Station;

(v) that the export obligation is discharged within the period specified in the said certificateor within such extended period as may be granted by the Licensing Authority by ex-


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porting resultants products manufactured in India which are specified in Part 'E' of thesaid certificate (hereinafter referred to as resultant products) and in respect of whichfacility under rule 18 or rule 19 of the Central Excise *(No.2) Rules, 2001 has not beenavailed in respect of materials permitted under the said licence;

(vi) that the importer produces evidence of discharge of export obligation to the satisfactionof the 3(Assistant Commissioner of Customs or Deputy Commissioner of Customs)within a period of 30 days of the expiry of period allowed for fulfilment of exportobligation, or within such extended period as the said 4(Assistant Commissioner of Customs or Deputy Commissioner of Customs) may allow;

(vii) exempt materials shall not be disposed of or utilised in any manner except for utilisationin discharge of export obligation or for replenishment of such materials and the materi-als so replenished shall not be sold or transferred to any other person;

(viii) that in relation to an Advance Licence issued to a Merchant Exporter –

(a) the name and address of the supporting manufacturer is specified in the saidlicence and the said certificate and the bond required to be executed by theimporter in terms of condition (ii) shall be executed jointly by the MerchantExporter and the supporting manufacturer binding themselves jointly and sev-erally to comply with the conditions specified in this notification; and

(b) exempt materials are utilised in the factory of such supporting manufacturer interms of condition (vii).

Where the goods are found defective or unfit for use, the said goods may be re-exportedback to the foreign supplier within 3 years from the date of payment of duty on the importationthere of.

Provided that at the time of re-export the goods are identified to the satisfaction of theAssistant Commissioner of Customs or Deputy Commissioner of Customs as the goods whichwere imported.

Explanation in this Notification, -

(i) "Licensing Authority" means the Director General of Foreign Trade appointedunder section 6 of the Foreign Trade (Development and Regulation) Act, 1992(22 of 1992) or an officer authorised by him to grant a licence under the saidAct.

(ii) "Materials" means -

(a) raw materials, components, intermediates, consumables, computersoftware and parts required for manufacture of resultant product speci-fied in Part E of the said certificate :

Provided that the benefit of this notification shall apply to import of Acetic, Anhydride, Ephedrine and Pseudoephedrine only against licences is-sued with the approval of Advance Licensing Committee in the office of theDirector General of Foreign Trade;

(b) mandatory spares within a value limit of 1 (10%) of the value of thelicence which are required to be exported alongwith the licence which


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are required to be exported along with the resultant product; and

(c) packaging materials required for packing of resultant product.

THE SCHEDULEACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE

PART - 1(IMPORT)

(This consists of..........................pages)

Sl. No. ....................(IMP) Date of issue.......................

Port of Registration.........................

Issued to ...........................................

.............................................................................................................................(name and full ad-dress of

..................................................................................................................................................thelicencee)

Materials imported against licence No................dated.....................issued by...................tothe above licencee and covered by the list of materials specified in list (a) of Part 'C' of thiscertificate would be eligible for exemption from customs duties subject to the conditions speci-fied in the notification of the Government of India, Ministry of Finance, Department of RevenueNo.......................Customs, dated the ...................1997.

The importer shall discharge the export obligation in terms of the said notification within

............months from the date of issue of licence.A Bond with security/surety in terms of the said notification, shall be executed before

clearance of the goods from the Customs.


DatePART - A

Names and addresses of the factories where the resultant products for export are manufactured.

_______________________________________________________________________________________________________PART - BList of Materials of Import

Names and addresses of the factories where the ancillaries to the resultant products for export aremanufactured.

_______________________________________________________________________________________________________PART - C

List of materials of import(a) Materials to be imported under this certificate

Sl. No. Item of Import Quality Technical Characteristics

1 2 3 4


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______________________________________________________________________________________

Quantity CIF value in Indian Rs. S. No. of the resultantand in equivalent US$ products in Part E

5 6 7________________________________________________________________________________________

_________________________________________________________________________________________(b) Other imported materials to be used in export product

Sl. No. Description Quantity Value

1 2 3 4________________________________________________________________________________________

_______________________________________________________________________________________PART - D

PARTICULARS OF IMPORT OF MATERIALS__________________________________________________________________________________________________Sl.No. No. of the Bill of Entry Description Quantity

materials in No. date and Customs and netPart -C House of import weight__________________________________________________________________________________________

1 2 3 4 5__________________________________________________________________________________________

__________________________________________________________________________________________CIF Value Duty leviable but for exemption Signature of

Heading No. Rate of Amount Customs Officerof the First Schedule Duty of duty with Name,to the Customs Tariff Designation,Act, 1975 and Heading and Seal.no. in the Schedule tothe Central ExciseTariff Act, 1985 forlevy of Additionalduty.

__________________________________________________________________________________________6 7 8 9 10

__________________________________________________________________________________________

__________________________________________________________________________________________(Parts E and F figure in the Export Part of this DEEC)


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PART - GDuties paid on materials in respect of which the conditions of said notification are not compliedwith__________________________________________________________________________________________Sl. No. Sl.No. in Part D under Description, Quantity and Rate of Dutyleviable

which the import of the value of materials on which (i) Basicmaterials has been entered duty paid. (ii) Additional

__________________________________________________________________________________________1 2 3 4

__________________________________________________________________________________________

__________________________________________________________________________________________

Amount of Particulars of duty paying Signature of the Customs(i) Duty documents Officer(ii) Interest__________________________________________________________________________________________

5 6 7__________________________________________________________________________________________

__________________________________________________________________________________________ACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE

PART-2(EXPORT)

(This consists of ..............................pages)Sl.No......... (EXP) Date of issue................Port of Registration ........................................Issued to .......................................................................................................................................

............................................................. (name and full address of the licencee)

Materials imported against Licence No. ..................................... dated

....................................... issued by ....................................... to the above licencee and coveredby the list of materials specified in list (a) of part 'C' of this certificate would be eligible forexemption from custom duties subject to the conditions specified in the notification of the Gov-ernment of India, Ministry of Finance, Department of Revenue No. ......................... Customs,dated the ................1997.

The licencee shall discharge the export obligation in terms of the said Notificationwithin ....................................... months from the date of issue of licence.

A Bond with surety/ security, in terms of the said Notification, shall be executed beforeclearances of the goods from the customs.


Date


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PART - ANames and addresses of the factories where the resultant products for export are manufactured_________________________________________________________________________________________________________

_________________________________________________________________________________________________________

PART - BNames and addresses of the factories where the ancillaries to the Resultant products for exportare manufactured._________________________________________________________________________________________________________

_________________________________________________________________________________________________________

(Part's C and D figure in the Imports Part of this DEEC)PART - E

RESULTANT PRODUCTS

Sl. No. Description Quality Technical Characteristics

1 2 3 4

Quantity FOB Value in Rs./US$ Sl No. of the materials in Part-C

5 6 7

PART - FPARTICULARS OF EXPORTS

Sl. S. No. of the resultant Name of the Customs Shipping Bill No. Name of the VesselNo. product in Part E House of Shipment & date and outward entry of

the vessel

1 2 3 4 5

Quantity Net weight of the Description as per the FOB Value in Signature of Customsproduct Shipping Bill Rs./US$ Officer with name,

designation and Sealand remarks, if any

6 7 8 9 10


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PART - HSTATEMENT OF IMPORTS AND EXPORTS MADE

Details of Imports made :

Sl. S.No. of Description Quantity CIF Value in Rs./in equivalentNo. Part C imported US$

1 2 3 4 5

Details of Exports made :

Sl. S.No. in Part E Description Quantity FOB Value in Rs./inNo. imported equivalent US$1 2 3 4 5

________________________________________________________________________________________1. I/We hereby declare that information given in this statement is correct.2. I/We hereby declare that no benefit under Rule 18 or Rule 19 of Central Excise Rules,

2001 has been availed in respect of exports made under this DEEC.

Signature................................................................Name of the Signatory........................................Designation............................................................Full Address.............................................................


them as correct.Signature................................................................

Seal................................................Membership No........................................................

GENERAL EXEMPTION NO. 6Exemption to materials imported against Advance Licence issued after 1.4.1997[Notifn. No.31/97-Cus. dt. 1.4.1997 as amended by Notifn. Nos.95/97, 10/98, 49/99, 121/99,52/00,120/00,30/01,122/01,113/02,125/02. 84/03, 97/03 and 63/04.]

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 interestso to do, hereby exempts materials imported into India, against an Advance Licence issued onor after 1st April, 1997 (hereinafter referred to as the said licence), from the whole of the dutyof customs leviable thereon which is specified in First Schedule to the Customs Traiff Act, 1975

(51 of 1975) subject to the following conditions, namely:-


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(i) that the materials imported are covered by a Duty Exemption Entitlement Certificate(hereinafter referred to as the said certificate), issued by Licensing Authority on orafter 1st April, 1997 in the form specified in the Schedule annexed to this notification, inrespect of the value, quantity, description, quality and technical characteristics;

(ii) that the importer at the time of clearance of the imported materials executes a bondwith such surety or security and in such form and for such sum as may be specified bythe Assistant Commissioner of Customs or Deputy Commissioner of Customs bindinghimself to pay on demand, an amount equal to the duty leviable on the importedmaterials but for the exemption contained herein, in respect of which the conditionsspecified in this notification have not been complied with together with interest at therate of 15% per annum from the date of clearance of the materials: (As per Sec. 120(1) of Finance Act, 2003 the rate of 15% is applicable w.e.f. 1.4.1997)

Provided that the Bond shall not be necessary in respect of imports made afterdischarge of export obligation in full;

(iii) that the said licence and the said certificate are produced before proper officer of Customs at the time of clearance of imported materials for debit;

(iv) that the imports and exports are undertaken through the sea ports at Mumbai, Calcutta,Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva,Paradeep, Pipavav, Sikka, Tuticorin and Visakhapatnam, Dahej, Nagapattinam,Okha,Mundra, Jamnagar and Muldwarka or through any of the airports at Ahmedabad, Ban-

galore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Ma-dras, Srinagar, Trivandrum, Varanasi, Nagpur and Cochin or through any of the InlandContainer Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur,Hyderabad, Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune),Pitampur (Indore), Surat, Tirupur, Varanasi. Nasik, Rudrapur (Nainital), Dighi (Pune),Vadodra, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy(Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad,Bhiwadi, Madurai, Bhilwada, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (DeraBassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpurand Dadri or through the Land Customs Station at Ranaghat, Singhabad,Raxaul, Jogbani,Nautanva (Sonauli), Petrapole and Mahadipur.


(v) that the export obligation is discharged within the period specified in the said certifi-cate or within such extended period as may be granted by the Licensing Authority orthe Director General of Foreign Trade, by exporting Resultant products manufac-tured in India which are specified in Part E of the said certificate (hereinafter referredto as Resultant products) and the said certificate together with evidence of discharge

of export obligation to the satisfaction of the Assistant Commissioner of Customsor Deputy Commissioner of Customs is produced within 30 days of expiry of periodallowed for fulfilment of export obligation or within such extended period as the saidAssistant Commissioner of Customs or Deputy Commissioner of Customs may allow:


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Provided that an Advance Intermediate Licence holder may discharge exportobligation by supplying the Resultant products to ultimate exporter in terms of para-graph 7.5 of the Export and Import Policy;

(vi) that exempt materials shall not be disposed of or utilised in any manner, except forutilisation in discharge of export obligation, before the export obligation under thesaid licence has been discharged in full;

Provided that Acetic Anhydride, Ephedrine and Pseudoephedrine, Vitamins, Pen-G andtheir derivatives in respect of which the benefit of this notification is claimed shallbe utilised by the importer in his own factory or in the factory of any other manufac-turer indicated in the said certificate even after discharge of export obligation;

(vii) that where benefit of this notification is sought by a person other than the licencee,such benefit shall be allowed against the said licence and the said certificate only if it bears endorsement of transferability by the Licensing Authority:

Provided that benefit of this notification shall not allowed to a transferee of the licencefor import of Acetic Anhydride, Ephedrine and Pseudoephedrine.

Where the goods are found defective or unfit for use, the said goods may be re-exportedback to the foreign supplier within 3 years from the date of payment of duty on theimportation thereof.

Provided that at the time of re-export the goods are identified to the satistaction of theAssistant Commissioner of Customs or Deputy Commissioner of Customs as the goodswhich were imported.

Explanation - In this notification, -

(i) “Advance Licence” means an Advance Licence issued in terms of paragraph 7.3 andan Advance Intermediate Licence issued under paragraph 7.5 of the Export and ImportPolicy.

(ii) “Export and Import Policy” means the Export and Import Policy 1 April, 1997 - 31March, 2002 published vide notification of the Government of India in the Ministryof Commerce No. 1/1997-2002 dated the 31st March, 1997.

(iii) “Licensing Authority” means the Director General of Foreign Trade appointed undersection 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)or an officer authorised by him to grant a licence under the said Act;

(iv) “materials” means -(a) raw materials, components, intermediates, consumables, computer software

and parts required for manufacture of Resultant product specified in Part E of the said certificate

Provided that the benefit of this notification shall apply to import of Acetic

Anhydride, Ephedrine and Pseudophedrine only against licences issued withthe approval of Advance Licensing Committee in the office of the DirectorGeneral of Foreign Trade;


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(b) mandatory spares within a value limit of 10% of the licence which are requiredto be exported alongwith the Resultant product; and

(c) Packaging materials required for packing of Resultant product.THE SCHEDULE

DUTY EXEMPTION ENTITLEMENT CERTIFICATEI IMPORT

(This consists of ............................................ pages)Sl.No........................................ (IMP) Date of issue

.........................Port of Registration ....................................................................................................Issued to______________________________________________________________ (name and full

_________________________________________________________________ address of ________________________________________________________________ the licencee)

Materials imported against Licence No............ dated ......... issued by ................. to the abovelicencee and covered by the list of materials specified list (a) of part ‘C’ of this Certificatewould be eligible for exemption from duty of Custom specified in the first schedule to the CustomsTariff Act 1975 (51 of 1975) subject to the conditions specified in the notification of theGovernment of India, Ministry of Finance (Department of Revenue), No. /97-Customs, datedthe , 1997.

The importer shall discharge the export obligation in terms of the said Notificationwithin ................ months from the date of issue of licence.

A Bond with surety/security, in terms of the said notification, .................... shall beexecuted .................... before clearances of the goods from the Customs.


DatePart - A

Names and addresses of the factories where the resultant products are manufactured.

____________________________________________________________________________________________________________________________________________________________________________________________________________

Part - BNames and addresses of factories where the ancillaries to the resultant products are

manufactured______________________________________________________________________________________________________

______________________________________________________________________________________________________Part - C

List of Materials of Import

(a) Materials to be imported under this certificate______________________________________________________________________________________________________ Sl.No. Material of import Quality Technical

Characteristics


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______________________________________________________________________________________________________ 1 2 3 4______________________________________________________________________________________________________

______________________________________________________________________________________________________ Quantity CIF Value in indian Rs. S.No. of the resultant

and in equivalent US $ products in Part E______________________________________________________________________________________________________

5 6 7______________________________________________________________________________________________________

(b) Other imported materials to be used in export product

______________________________________________________________________________________________________S.No. Description Quantity Value______________________________________________________________________________________________________ 1 2 3 4______________________________________________________________________________________________________

______________________________________________________________________________________________________

Part - D

Particulars of Import of Materials______________________________________________________________________________________________________ Sl.No. No. of the materials Bill of Entry No. Description Quantity and

in Part - C date and Customs net weightHouse of Import

______________________________________________________________________________________________________ 1 2 3 4 5______________________________________________________________________________________________________

_____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________CIF Value Duty leviable but for exemption Signature of

Heading No. Rate of Amount Customs Officerof the First Schedule Duty of duty with Name,to the Customs Tariff Designation,Act, 1975 and Heading and Seal.No. in the Schedule tothe Central ExciseTariff Act, 1985 for

levy of Additionalduty.__________________________________________________________________________________________

6 7 8 9 10


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__________________________________________________________________________________________

__________________________________________________________________________________________ ______________________________________________________________________________________________________(Part E & F figure in the Export Part of this DEEC)

PART - GDuties paid on Materials in respect of which the conditions of said notification are notcomplied with__________________________________________________________________________________________Sl. No. Sl.No. in Part D under Description, Quantity and Rate of Dutyleviable

which the import of the value of materials on which (i) Basicmaterials has been entered. duty paid. (ii) Additional

__________________________________________________________________________________________1 2 3 4

__________________________________________________________________________________________

__________________________________________________________________________________________ Additional Amount of Particulars of duty Signature of the Customs Duty paid (i) Duty Difference paying documents. Officer on import (ii) Interest______________________________________________________________________________________________________

5 6 7 8______________________________________________________________________________________________________

_________________________________________________________________________________________________________

DUTY EXEMPTION ENTITLEMENT CERTIFICATEII EXPORT

(This consists of .............................. pages)

Sl.No ................................... (EXP) Date of issue ..............................Port of Registration .....................................................................................................

Issued to_______________________________________________________ (Name and full address______________________________________________________________ of the licencee)

Materials imported against Licence No............ dated......... issued by ................to the above licenceeand covered by the list of materials specified in list (a) of part ‘C’ of this certificate wouldbe eligible for exemption from Basic Customs duty subject to the conditions specified in thenotification of the Government of India, Ministry of Finance, Department of RevenueNo............................ /97-Customs dated the ........................., 1997.

The licencee shall discharge the export obligation in terms of the said Notification within............... months from the date of licence.


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A Bond with surety/security in terms of the said notification shall be executed before clearance of the goods from Customs.

SignatureSeal of licencing authority

DatePart - A

Names and addresses of the factories where the resultant product are manufactured.______________________________________________________________________________________________________

______________________________________________________________________________________________________

Part - BNames and addresses of factories where the ancillaries tothe resultant products are manufactured.

______________________________________________________________________________________________________

______________________________________________________________________________________________________(Part C and D figures in the Imports Part of this DEEC)

Part - E

RESULTANT PRODUCTS______________________________________________________________________________________________________ Sl. No. Description Quality Technical Characteris

tics______________________________________________________________________________________________________ 1 2 3 4______________________________________________________________________________________________________

______________________________________________________________________________________________________ Quantity FOB value in S.No. of the materials

Rs./US $ in Part-C______________________________________________________________________________________________________ 5 6 7______________________________________________________________________________________________________

______________________________________________________________________________________________________PART - F

PARTICULARS OF EXPORTS/SUPPLY

______________________________________________________________________________________________________Sl. Sl. No. of the resultant Name of the Customs Shipping Bill Name of the vessel andNo. product in Part E House of Shipment No. & Date outward entry of the

vessel


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______________________________________________________________________________________________________ 1 2 3 4 5______________________________________________________________________________________________________

_________________________________________________________________________________________________________Quantity Net weight of the Description FOB value Signature of Customs Officer

product. as per the in Rs./US $ with name, designation andShipping Bill remarks if any.

______________________________________________________________________________________________________6 7 8 9 10

______________________________________________________________________________________________________

______________________________________________________________________________________________________

PART - HStatement of Imports and Exports/Supply made

Type of licence Licence No. Date........................................... ................................................................................................................................. ......................................................................................Details of Imports made______________________________________________________________________________________________________

Sl. Sl.No. of Description Quantity C.I.F. value in Rs./ No. part C Imported In equivalent US $______________________________________________________________________________________________________ 1 2 3 4 5______________________________________________________________________________________________________

______________________________________________________________________________________________________Details of Exports made______________________________________________________________________________________________________ Sl. Sl. No. in Description Quantity F.O.B. value in Rs. No. Part E exported In equivalent US $______________________________________________________________________________________________________ 1 2 3 4 5______________________________________________________________________________________________________

______________________________________________________________________________________________________1. I/We hereby declare that information given in this statement are correct.

Signature_____________________________Name of the signatory_____________________Designation___________________________Full Address ___________________________


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Certificate by Chartered Accountant/Cost Accountant.

I have examined the applicant firm’s actual imports and exports as given above and find them ascorrect.

Signature_____________________________Seal _________________________________Membership No. _______________________

____________________________________________________________________________________________PART -I

Endoresement of TransferabilityWe have discharged the prescribed export obligation. We request that the licence and the

DEEC may please be made transferrable.

Signature................................................................Name of the Signatory ...............................................Designation ..............................................................Full address...............................................................

DEEC is made transferableSignature................................................................Seal of licensing authority..........................................Date......................................................................

GENERAL EXEMPTION NO. 7Exemption from Anti-dumping duty to imports against advance licence.[Notifn. No.41/97-Cus. dt. 30.4.1997 as amended by Notifn. Nos. 95/97, 10/98, 49/99, 121/99and 52/00.]

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 interestso to do, hereby exempts articles imported into India, against an Advance Licence from whole of the Anti-dumping duty leviable thereon under section 9(A) of the Customs Tariff Act, 1975 (51of 1975), subject to the condition that exempt article shall not be disposed of or utilised in anymanner except for utilisation in discharge of export obligation or for replenishment of article soutilised and the article so replenished shall not be sold or transferred to any other person.

Explanation:- In this notification, "Advance Licence" means, -

(i) Quantity Based Advance Licence issued in terms of paragraph 50 of the Export andImport Policy 1 April, 1992 - 31 March, 1997 published vide Public Notice of the Governmentof India in the Ministry of Commerce No.1-ITC (PN)/92-97 dated the 31st March, 1992, asamended from time to time and endorsed with non-transferable and actual user condition; or(ii) Quantity Based Advance Licence issued in terms of paragraph 7.4 of the Export andImport Policy 1 April, 1997 - 31 March, 2002 published vide Notification of the Government of

India in the Ministry of Commerce No.1/1997 - 2002 dated 31st March, 1997, as amended fromtime to time.


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GENERAL EXEMPTION NO. 8Exemption to the materials when imported into India, covered by a Value Based Duty ExemptionEntitlement Certificate, issued by the Licensing Authority on or after 1st April, 1995. -[Notfn. No. 79/95-Cus. dt. 31.3.1995 as amended by Notfn. Nos. 147/95, 24/96, 90/97,49/99,121/ 99, 120/00, 30/01, 122/01,113/02 and 125/02]

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 publicinterest so to do, hereby exempts materials imported into India, against a Value based AdvanceLicence (hereinafter referred to as the said licence) issued on or after 1st April, 1995 in termsof paragraph 49 of the Export and Import Policy 1 April 1992 - 31 March, 1997, from the wholeof the duty of Customs leviable thereon which is specified in the First Schedule to the Customs

Tariff Act, 1975 (51 of 1975) subject to the following conditions, namely:-(i) that the materials imported are covered by a Value based Duty Exemption Entitle-ment Certificate (hereinafter referred to as the said certificate), issued by the Licensing Author-ity on or after 1st April, 1995 in the form specified in the Schedule annexed to this notification inrespect of the value, description, quality and technical characteristics;(ii) that the said licence and the said certificate are produced before the proper officer of customs at the time of clearance for debit;(iii) that the importer at the time of clearance of the imported materials -

(a) Omitted(b) executes a bond with such surety or security and in such form and for such sumas may be specified by the Assistant Commissioner of Customs binding himself to payon demand, an amount equal to the duty leviable on the imported materials but for theexemption contained herein, in respect of which the conditions specified in this notifi-cation have not been complied with together with interest at the rate of 15% per annumfrom the date of clearance of the imported materials.(As per Sec.120(1) of Finance Bill 2003, the rate of 15% is w.e.f.19.9.1995)

Provided that the bond shall not be necessary in respect of imports made after dischargeof export obligation in full:

(iv) that the imports and exports are undertaken through the sea ports at Mumbai, Calcutta,Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmgoa, Madras, Nhava Sheva, Paradeep,Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam,Okha and Mundra or throughany of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore,Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur and Cochin orthrough any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad,Gauhati, Guntur, Hyderabad; Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri(Pune), Pitampur (Indore), Surat, Tirupur Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune),Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (AndhraPradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai,Bhilwara, Pondicherry and Garhi, Harsaru or through the Land Customs Station at Ranaghat ,Singhabad and Raxaul

Provided that the Commissioner of Customs, may by Special Order and subject to suchconditions as may be specified by him, permit import and export through any other Seaport,Airport, or Inland Container Depot or through a Land Customs Station.


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(v) that the export obligation is discharged, within the period specified in the said certificateor within such extended period as may be granted by the Licensing Authority, by exportinggoods manufactured in India and the importer produces the said certificate together with evidenceof discharge of export obligation to the satisfaction of the Assistant Commissioner of Customs orDeputy Commissioner of Customs within a period of 30 days of the expiry of period allowed forfulfilment of export obligation or within such extended period as the said Assistant Commissionerof Customs may allow;(vi) exempt materials shall not be disposed of or utilized in any manner, except for utilisationin discharge of export obligation, before the export obligation under the said licence has beendischarged in full;

Provided that the Acetic Anhydride, Ephedrine and Pseudoephedrine Vitamins, Pen-Gand their derivatives in respect of which the benefit of this notification is claimed shall be utilisedby the importer in his own factory or in the factory of any other manufacturer indicated in thesaid certificate even after discharge of export obligation:(vii) where benefit of the notification is sought by a person other than the licencee, suchbenefit shall be allowed against the said licence and the said certificate only if it bears endorse-ment of transferrability by the Licensing Authority.

Provided that benefit of this notification shall not be allowed to a transferee of licencefor import of Acetic Anhydride, Ephedrine and Pseudoephedrine.(viii) notwithstanding anything contained in conditions (vi) and (vii) above, the endorsementof transferability or disposal of materials shall be allowed in respect of liecences issued for theexport of all kinds of writing instruments (including gift sets and refills/nibs) on fulfilment of export obligation only in favour of manufacturer of writing instruments.Explanations:- In this notification,-(i) "Export and Import Policy 1 April, 1992 - 31 March 1977" means the Export andImport Policy 1 April 1992 - 31 March 1997 (Revised Edition: March 1995) published videnotification of the Government of India in the Ministry of Commerce No. 1-(RE-95)/92-97 datedthe 31st March, 1995.(ii) "Licensing Authority" means the Director General of Foreign Trade appointed underSection 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or anofficer authorised by him to grant a licence under the said Act;(iii) "Materials" means -

(a) raw materials, components, intermediates, consumables,computer software andparts required for manufacture of export product specified in Part 'E' of the said certificate (here-inafter in this Explanation, referred to as the export product):

Provided that in the case of electronic goods and all kinds of writing instruments (in-cluding gift sets and refills/nibs), all export items covered by one serial number in the StandardInput Output and Value Addition norms as contained in Handbook of Procedures, 1992-97,Volume-II Published vide Public Notice No.121(PN)/92-97, dated the 31st March, 1993, of theGovernment of India in the Ministry of Commerce, shall be deemed to be single export product:

Provided further that the benefit of this notification shall apply to import of AceticAnhydride only against licences, together with the quantity required for manufacture of the ex-

port product mentioned therein, issued with the approval of Advance Licensing Committee inthe office of the Director General of Foreign Trade;(b) mandatory spares, within a value limit of 5% of the value of the licence, which

are required to be exported along with the export product; and


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(c) packaging materials required for packing of export product.THE SCHEDULE

VALUED BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATEI -(IMPORT)(This consists of .............................. pages)Sl.No ................................... (IMP) Date of issue ..............................Port of Registration .....................................................................................................

Issued to____________________________________________________ (Name and full address_____________________________________________________________ of the licencee)

Materials imported against Licence No._______________dated the__________issuedby _______________ to the above importer and covered by the list of materials specified inlist (a) of Part 'C' of this Certificate would be eligible for exemption from basic customs dutiessubject to the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No.79/95-Customs dated the 31st March, 1995

The importer shall make the exports in terms of the said notification within ...................months from the date of issue of licence.

A Bond in terms of the said notification shall be executed before clearance of the goodsfrom the customs.

SignatureSeal of licensing authorityDate

PART AName and addresses of the factories where the resultant product for export are

manufactured.__________________________________________________________________________________________________________

___________________________________________________________________________________________________

PART B

Names and addresses of factories where the ancillaries to the resultant products for exportsare manufactured.

__________________________________________________________________________________________________________

___________________________________________________________________________________________________

PART CLIST OF ITEMS OF IMPORT

(a) ITEMS TO BE IMPORTED UNDER THIS CERTIFICATE_________________________________________________________________________________________________________________


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Sl.No. Item of Import Quality Technical Quantity CIF Value in S.No. of thecharacteristics Indian Rs. & resultant

in equivalent products inUS $ Part E

__________________________________________________________________________________________________________________1 2 3 4 5 6 7

__________________________________________________________________________________________________________________

____________________________________________________________________________________________________

Total Value =(b) OTHER IMPORTED ITEMS TO BE USED IN EXPORT PRODUCT________________________________________________________________________________________________________Sl.No. Description Quantity Value____________________________________________________________________________________________________________ 1 2 3 4__________________________________________________________________________________________________________________________________________________________________________________________

PART DPARTICULARS OF IMPORT OF MATERIALS

________________________________________________________________________________________________________________

S.No. No. of Bill of Entry No. Description Quantity CIFthe materials date and Custom and net ValueHouse of import weight

______________________________________________________________________________________________________________________________1 2 3 4 5 6

____________________________________________________________________________________________________________________________________________________________________________________________________________________________________ Duty leviable but for exports Signature of the

Customs Officer withName,Heading No. of the First Rate of duty Amount of designation and seal

Schedule to the Customs Basic dutyTariff Act, 1975 and HeadingNo. in the Schedule to theCentral Excise Tariff Act,1985for levy of additional duty_________________________________________________________________________________________________________

7 8 9 10_______________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________(Part E & F figure in the Export Part of this DEEC)


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PART GDuties paid on materials in respect of which the condition of said notification are not

complied with___________________________________________________________________________________________________________

S.No. S.No. in Descriptions Rate of duty Amount Particulars SignaturePart D under quantity and leviable of of duty of thewhich the value of i) Basic i) duty paying Customsimport of materials ii) Additional ii) Interest documents. Officerthe materials on whichhas been dutyentered paid

___________________________________________________________________________________________________________1 2 3 4 5 6 7

___________________________________________________________________________________________________________

_____________________________________________________________________________________________________________VALUE BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

II-EXPORT

(This consists of ..............................pages)Sl.No......... (EXP) Date of issue................Port of Registration ........................................

Issued to.......................................................................................................................... (name and full address of the licencee)

Materials imported against Licence No. ....................................... dated .......................................issued by ....................................... to the above importer and covered by the list of materialsspecified in list (a) of Part 'C' of this certificate would be eligible for exemption from BasicCustoms duty subject to the conditions specified in the notification of the Government of India,Ministry of Finance, Department of Revenue No. 79/95-Customs, dated the 31st March, 1995

The importer shall make the exports in terms of the said Notification within....................................... months from the date of issue of licence.

A Bond in terms of the said notification shall be executed before clearance of the goodsfrom the customs.


Date


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PART - AName and address of the factories where the resultant products for export are manufactured_________________________________________________________________________________________________________

_________________________________________________________________________________________________________

PART - BName and address of factories where the ancillaries to the resultant products for exportare manufactured._________________________________________________________________________________________________________

_________________________________________________________________________________________________________(Part C and D figures in the Import Part of this DEEC)

PART - ERESULTANT PRODUCTS

_________________________________________________________________________________________________________Sl.No. Description Quality Technical Characteristics_________________________________________________________________________________________________________

1 2 3 4_________________________________________________________________________________________________________

____________________________________________________________________________________________________________________________________________________________________________________________________________________________

Quantity FOB Value in Rs./US$ S.No. of the materials in Part-C_________________________________________________________________________________________________________5 6 7

__________________________________________________________________________________________________________________________________________________________________________________________________________________

_________________________________________________________________________________________________________PART - F

PARTICULARS OF EXPORTS______________________________________________________________________________________________________Sl. Sl. No. of the resultant Name of the Customs Shipping Bill Name of the vessel andNo. product in Part E House of Shipment No. & Date outward entry of the

vessel______________________________________________________________________________________________________ 1 2 3 4 5______________________________________________________________________________________________________

_________________________________________________________________________________________________________Quantity Net weight of the Description FOB value Signature of Customs Officer

product. as per the in Rs./US $ with name, designation andShipping Bill remarks if any.

______________________________________________________________________________________________________6 7 8 9 10

______________________________________________________________________________________________________

______________________________________________________________________________________________________


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PART - HStatement of Imports and Exports Made

Type of licence Licence No. Date........................................... ................................................................................................................................. ......................................................................................Details of Imports made______________________________________________________________________________________________________ Sl. Sl.No. of Description Quantity C.I.F. value in Rs./ No. part C Imported In equivalent US $______________________________________________________________________________________________________ 1 2 3 4 5______________________________________________________________________________________________________

______________________________________________________________________________________________________Details of Exports made______________________________________________________________________________________________________ Sl. Sl. No. in Description Quantity F.O.B. value in Rs. No. Part E exported In equivalent US $______________________________________________________________________________________________________ 1 2 3 4 5______________________________________________________________________________________________________

______________________________________________________________________________________________________1. I/We hereby declare that information given in this statement is correct.

SignatureName of the SignatoryDesignationFull Address

Certificate by Chartered Accountant/Cost AccountantI have examined the applicant firm's actual imports and exports as given above and find them ascorrect.

SignatureSealMembership No.

_________________________________________________________________________________________________________

PART - IEndoresement of Transferability

We have discharged the prescribed export obligation. We request that the licence and the DEECmay please be made transferable.

SignatureName of the signatoryDesignation


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Full AddressDEEC is made transferable


GENERAL EXEMPTION NO. 9Exemption to the materials when imported into India against an Advance Licence issued on orafter 1st April, 1995, covered by a Quantity Based Duty Exemption Entitlement Certificate.[Notfn. No. 80/95-Cus., dt. 31.3.1995. as amended by Notfn. Nos.141/95, 25/96, 91/97, 49/99,121/99, 120/00, 30/01, 122/01,113/02 and 125/02].

In exercise of the powers conferred by sub-section (1) of section 25 of the CustomsAct, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the publicinterest so to do, hereby exempts materials imported into India, against an Advance Licenceissued on or after 1st April, 1995 (hereinafter referred to as the said licence), from the wholeof the duty of customs leviable thereon which is specified in the First Schedule to the CustomsTariff Act, 1975 (51 of 1975) subject to the following condtions, namely:-

(i) that the materials imported are covered by a Quantity Based Duty Exemption EntitlementCertificate (hereinafter referred to as the said certificate), issued by the Licensing Authorityon or after 1st April, 1995 in the form specified in the Schedule annexed to this notification, inrespect of the value, quantity, description, quality and technical charateristics;

Provided that where the quantity allowed for a particular description of material

cannot be imported within the specified value under the said Certificate, the Commissioner of Customs may allow adjustment of individual value within total value;

(ii) that the importer at the time of clearance of the imported materials -(a) Omitted(b) executes a bond with such surety or security and in such form and for such sumas may be specified by the Assistant Commissioner of Customs or Deputy Commis-sioner of Customs binding himself to pay on demand, an amount equal to the dutyleviable on the imported material but for the exemption contained therein, in respect of which the conditions specified in this notification have not been complied with togetherwith interest at the rate of 15% per annum from the date of clearance of the materials: (As

per Sec.120(1) of Finance Bill 2003, the rate of 15% is w.e.f. 19.9.1995)Provided that the bond or legal undertaking shall not be necessary in respect

of imports made after discharge of export obligation in full,

(iii) that the said licence and the said certificate are produced before the proper officer of Customs at the time of clearance of imported goods for debit,

(iv) that the imports and exports are undertaken through the sea ports at Mumbai, Calcutta,Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep,Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinan, Okha and Mundraor through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta,Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur andCochin or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi,Faridabad, Gauhati, Guntur, Hyderabad; Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad,Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur Varanasi, Nasik, Rudrapur (Nainital),


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Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy(Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi,Madurai, Bhilwara, Pondicherry and Garhi Harsaru or through the Land Customs Station atRanaghat, Singhabad and Raxaul.

Provided that the Commissioner of Customs, may by Special Order and subject to suchconditions as may be specified by him, permit import and export through any other Seaport,Airport, or Inland Container Depot or through the Land Customs Station.

(v) that the export obligations is discharged, within the period specified in the said certifi-cate or within such extended period as may be granted by the Licencing Authority or the DirectorGeneral of Foreign Trade, by exporting goods manufactured in India and the said certificatebearing an endorsement of the Licencing Authority evidencing discharge of export obligation tothe satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner is producedwithin 30 days of the expiry of period allowed for fulfilment of export obligation or within suchextended period as said Assistant Commissioner of Customs or Deputy Commissioner of Cus-toms may allow;

(vi) exempt materials shall not be disposed of or utilized in any manner, except for utilisationin discharge of export obligation, before the export obligation under the said licence has beendischarged in full;

Provided that the Acetic Anhydride, Ephedrine and Pseudoephedrine, Vitamin Pen-Gand their derivatives in respect of which the benefit of this notification is claimed shall be utilisedby the importer in his own factory or in the factory of any other manufacturer indicated in thesaid certificate even after discharge of export obligation:

(vii) where benefit of this notification is sought by a person other than the licencee, suchbenefit shall be allowed against the said licence and the said certificate only if it bears endorse-ment of transferability by the Licensing Authority.

Provided that benefit of this notification shall not be allowed to a transferee of licencefor import of Acetic Anhydride, Ephedrine and Pseudoephedrine.

Explanations:- In this notification,-

(i) "Advance Licence" means the Quantity based Advance Licence issued in termsof paragraph 50 and Quantity based Advance Intermediate Licence issued under paragraph 55 of the Export and Import Policy, April-1992-March, 1997;

(ii) "Export and Import Policy April, 1992 - March 1997" means the Export and ImportPolicy 1 April 1992 - 31 March 1997 published vide notification of the Government of India inthe Ministry of Commerce No. 1-(RE-95)/92-97 dated the 31st March, 1995.

(iii) "Licensing Authority" means the Director General of Foreign Trade appointed underSection 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or anofficer authorised by him to grant a licence under the said Act;


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(iv) "Materials" means -

(a) raw materials, components, intermediates, consumables,computer software andparts required for manufacture of export product specified in Part E of the said certifi-cate (hereinafter in this Explanation, referred to as the export product); or, in case of Quantity based Advance Intermediate Licence, for manufacture and supply to holder of a Special Imprest Licence for producing final goods referred to in sub-clauses (b), (c)and (d) of clause (iii) of the Explanation in the notification of the Government of Indiain the Ministry of Finance (Department of Revenue), No. 128/94-Customs, dated the10th June, 1994:

Provided that the benefit of this notification shall apply to import of AceticAnhydride, only against licences, issued with the approval of Advance Licensing

Comittee in the office of the Director General of Foreign Trade;

(b) mandatory spares, within a value limit of 5% of the value of the licence, whichare required to be exported alongwith the export product; and(c) packaging materials required for packing of export product.

THE SCHEDULEQUANTITY BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

I -(IMPORT)(This consistsof _______________________________ pages)

Serial No. _______________(IMP) Date of issue ____________Port of registration: ________________________

Issued to

____________________________________

____________________________________

(name and full address of the licencee)

Materials imported against Licence No._______________________________datedthe _________________issued by __________________________________to the above im-porter and covered by the list of materials specified in list (a) of Part 'C' of this Certificatewould be eligible for exemption from Basic Customs duty subject to the conditions specified inthe notification of the Government of India, Ministry of Finance, Department of Revenue No.

/95-Customs dated .........The importer shall make the exports in terms of the said notification within ...................

months from the date of issue of licence.

A bond in terms of the said notification shall be executed before the clearances of thegoods from the Customs.

Signature

Seal of licensing authorityDate:


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Bond/Legal undertaking executed on _____________________________forRs._________(Rupees__________________________) and registered under S.No._____withthis office.

It has been verified that the export obligations has been discharged in full. Thereforerequirement of Bond/Legal undertaking is waived.

(Strike off inapplicable portion)

SignatureSeal of licensing authorityDate:

PART ANames and addresses of the factories where the resultant products for exports are manufactured.__________________________________________________________________________________________________________

___________________________________________________________________________________________________

PART BNames and addresses of the factories where the ancillaries to the resultant products forexports are manufactured.__________________________________________________________________________________________________________

___________________________________________________________________________________________________

PART C

LIST OF ITEMS OF IMPORT(a) ITEMS TO BE IMPORTED UNDER THIS CERTIFICATE__________________________________________________________________________________________________________________Sl.No. Item of Import Quality Technical Quantity CIF Value in S.No. of the

characteristics Indian Rs. & resultantin equivalent products inUS $ Part E

__________________________________________________________________________________________________________________1 2 3 4 5 6 7

__________________________________________________________________________________________________________________

____________________________________________________________________________________________________

(b) OTHER IMPORTED ITEMS TO BE USED IN EXPORT PRODUCT________________________________________________________________________________________________________Sl.No. Description Quantity Value____________________________________________________________________________________________________________ 1 2 3 4_____________________________________________________________________________________________

_____________________________________________________________________________________________


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PART DPARTICULARS OF IMPORTS OF MATERIALS

________________________________________________________________________________________________________________Sl.No. No. of Bill of Entry No. Description Quantity CIF

the materials date and Custom and net Valuein Part C House of import weight______________________________________________________________________________________________________________________________

1 2 3 4 5 6______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Duty leviable but for exemptionHeading No. of the First Rate of duty Amount of Signature of theSchedule to the Customs (i) Basic (i) duty Customs Officer with name,Tariff Act, 1975 and Hading (ii) Additional (ii) interest designation and sealNo. in the Schedule to the

Central Excise Tariff Act,1985 for levy of additional duty._________________________________________________________________________________________________________

7 8 9 10_______________________________________________________________________________________________________________________


PART GDuties paid on materials in respect of which the condition of the said notification are not

complied with___________________________________________________________________________________________________________

S.No. S.No. in Descriptions Rate of duty Amount Particulars SignaturePart D quantity and leviable of of duty of theunder value of i) Basic i) duty paying Customs Officerwhich the materials ii) Additional ii) Interest documentsimport of on whichthe mate- dutyrials has paidbeenentered___________________________________________________________________________________________________________

1 2 3 4 5 6 7___________________________________________________________________________________________________________

_____________________________________________________________________________________________________________QUANTITY BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

II. EXPORTS

(This consists of ..............................pages)Sl.No......... (EXP) Date of issue................Port of Registration ........................................Issued to.......................................................................................................................... (name and full address of the licencee)


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Materials imported against Licence No. ....................................... dated .......................................issued by ....................................... to the above importer and covered by the list of materials

specified in list (a) of Part 'C' of this certificate would be eligible for exemption from BasicCustoms duty subject to the conditions specified in the notification of the Government of India,Ministry of Finance, Department of Revenue No. 80/95-Customs dated the 31st March, 1995.

The importer shall make the exports in terms of the said notification within ________months from the date of issue of licence.

A Bond in terms of the said notification, shall be executed before clearances of thegoods from the Customs.

SignatureSeal of Licensing authority

DatePART - ANames and addresses of the factories where the resultant products for export are manu-factured_________________________________________________________________________________________________________

_________________________________________________________________________________________________________

PART - BName and addresses of factories where the ancillaries to the resultant products for exportare manufactured._________________________________________________________________________________________________________

_________________________________________________________________________________________________________(Part C and D figures in the Imports Part of this DEEC)



1 2 3 4_________________________________________________________________________________________________________

____________________________________________________________________________________________________________________________________________________________________________________________________________________________Quantity FOB Value in Rs./US$ S.No. of the materials in Part-C_________________________________________________________________________________________________________

5 6 7__________________________________________________________________________________________________________________________________________________________________________________________________________________

_________________________________________________________________________________________________________


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_________________________________________________________________________________________________________Sl.No. Sl.No. of the Name of the Customs Shipping Bill No. Name of the vessel

resultant pro- House of Shipment and Date and outward entry of theduct in Part E vessel

_________________________________________________________________________________________________________1 2 3 4 5

_________________________________________________________________________________________________________

_________________________________________________________________________________________________________Quantity Net weight of the export Description as FOB Signature of Customs

product per the Shipping value in Officer with name,Bill Rs./US $ designation and seal

& remarks, if any_________________________________________________________________________________________________________

6 7 8 9 10_________________________________________________________________________________________________________

_________________________________________________________________________________________________________PART - H

STATEMENT OF IMPORTS AND EXPORTS/SUPPLY MADE

Type of Licence: - Licence No. Date:.............................. .......................................................................................... ............................................................Details of Imports Made_________________________________________________________________________________________________________Sl.No. Sl.No. of Description Quantity C.I.F. Value

part C Imported In Rs./ in Equivalent US $_________________________________________________________________________________________________________

1 2 3 4 5_________________________________________________________________________________________________________

_________________________________________________________________________________________________________Details of Exports Made_________________________________________________________________________________________________________Sl.No. Sl.No. of Description Quantity FOB Value

part E Exported In Rs./In Equivalent US $_________________________________________________________________________________________________________1 2 3 4 5

_________________________________________________________________________________________________________

_________________________________________________________________________________________________________


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1. I/We hereby declare that information given in this statement are correct.

SignatureName of the signatoryDesignationFull Address

Certificate by Chartered Accountant/Cost Accountant

I have examined the applicant firm's actual imports and exports as given above and find them ascorrect.


_________________________________________________________________________________________________________PART - I

Endoresement of Transferability

We have discharged the prescribed export obligation. We request that the licence and the DEECmay please be made transferable.

SignatureName of the signatory

DesignationFull Address

DEEC is made transferable


GENERAL EXEMPTION NO.10

Material imported into India against Special Value Based Advance Licence for export of readymade garments.[Notfn. No. 106/95-Cus. dt. 2.6.1995 as amended by Notfn. No. 142/95, 5/96 and 27/96]

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 interestso to do, hereby exempts materials imported into India against Special Value Based AdvanceLicence (hereinafter referred as the said licence) for the export of readymade garments (otherthan leather garments) issued under Scheme 'A' contained in Appendix XXII-A of the Handbook of Procedure 1 April 1992 - 31 March 1995, Vol.I (Revised Edition : April, 1995) published interms of paragraph 53 of the Export and Import Policy by the Government of India in the Ministry

of Commerce vide Public Notice No.292/(PN)92-97 dated the 30th April, 1995, from the wholeof the duty of Customs leviable thereon which is specified in the First Schedule to the CustomsTariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon under


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section 3 of the said Customs Tariff Act, subject to the following conditions, namely:-

(1) Material imported are covered by a Value Based Duty exemption Entitlement Certificate(hereinafter referred to as the said certificate) issued by the Licencing Authority in theform specified in the Schedule annexed to this notification;

(2) That the importer, at the time of clearance of imported materials,-

(a) produces the said licence and the said certificate for debit by the proper officerof the Customs;

(b) Omitted.(c) executes a bond with such surety or security and in such form and for such sum

as may be specified by the Assistant Commissioner of Customs or Deputy

Commissioner of Customs binding himself to pay on demand, an amount equalto the duty leviable on the imported materials but for the exemption containedherein in respect of which the conditions specified in this notification have notbeen complied with together with interest at the rate of 24% per annum from thedate of clearance of the materials.

(3) that the imports and exports are undertaken through sea ports at Bombay, Calcutta,Cochin, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Tuticorin andVisakhapatnam, or through any of the airports at the Ahmedabad, Bangalore, Bombay,Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum andVaranasi or through any of the Inland Container Depots at Bangalore, Coimbatore, Delhi

Gauhati, Hyderabad, Kanpur, Ludhiana, Moradabad, Pimpri(Pune) and Pitampur (Indore):

Provided that the Commissioner of Customs may by special order and subjectto such conditions as may be specified by him, permit import and export through anyother sea port, airport or Inland Container Depot or through a land customs station.

(4) That export obligation is discharged within the period specified in the said certificate orwithin such extended period as may be granted by the Licencing Authority by exportinggoods manufactured with the use of materials imported in terms of this notification andthe importer produces the said certificate together with evidence of discharge of exportobligation to the satisfaction of the Assistant Commissioner of Customs within a periodof thirty days of the expiry of period allowed for fulfilment of export obligation or withinsuch extended period as the said Assistant Commissioner of Customs or DeputyCommissioner of Customs may allow;

(5) The exempt materials shall be utilised only for the discharge of export obligation and nopart thereof shall be disposed of or utilised in any other manner.

Provided that after discharge of export obligation in full, the exempt materialsmay be processed by the importer in his own factory for manufacture of any other goods.

Explanation. In this notification, -

(i) "Export and Import Policy" means Export and Import Policy 1 April 1992 - 31March, 1997 (Revised Edition : March, 1995) published vide notification of


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Government of India in the Ministry of Commerce notification No.1 (RE-95)/92-97 dated the 31st March, 1995.

(ii) "Licencing authority" means the Director General, Foreign Trade appointedunder the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)or an officer authorised by him to grant a licence under the said Act,

(iii) "materials" means -

(a) fabrics to be actually used in the manufacture of garments to beexported as specified in Part E, under the heading "II. EXPORT", of the said certificate, and

(b) Trimmings and embellishments, not exceeding 25% of the value of

fabrics actually imported or 20% of the CIF value of licence, which-ever is more, namely:-

1. Buckles, hooks and bars.2. Collarstays, Collar patties, butterfly, shoulder pads and other

garment stays including plastic stays.3. Paper patterns/plastic patterns4. Polyester button blanks, polyester buttons, pearl buttons,

plastic buttons, chalk buttons, horn buttons, metal buttons.5. Lables including woven, printed stickers, stone stickers, self-

adhesive metal lables, rubererised lables and woven tapes.

6. Studs.7. Tags, Tag guns, tag gun needles.8. Vapoprint transfer papers.9. Thermoplastic transfer papers.10. Fusible embroidery motifs or prints.11. Elastic cloth in running length.12. Laces.13. Lining and interlining materials.14. Sewing thread including all types of embroidery threads.15. Elastic tape and webbing (including heat resisting rubber

tape) and book tapes.16. Polywadding.17. Buttons.18. All types of fasteners including snap fasterners and press

fasteners.19. Zip fasteners (slide fasteners).20. Badges including embroidered badges.21. Elastic bands.22. Stones, sequins and beads required for embroidery.23. Quilted wadding.


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THE SCHEDULEVALUE BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

SPECIAL SCHEME A FOR READYMADE GARMENTS(OTHER THAN LEATHER GARMENTS)

I. IMPORT

(This consists of ___________ pages)Sl.No._____________ (IMP) Date of issue _____________Port of RegistrationIssued to__________________________________________________________________________________________________________(name and full address of the importer.)Materials imported against Licence No. ____________ dated ______________ issued by

______________ to the above importer and covered by the list of materials specified under part'C' of this Certificate would be eligible for exemption from customs duties subject to the conditionsspecified in the notification of the Government of India, Ministry of Finance (Department of Revenue) No.106/95-Customs, dated the 2nd June, 1995.

The Importer shall make the exports in terms of the said Notification within _____________months from the date of issue of the said licence.

A bond in terms of the said notification shall be executed before clearance of thegoods from the customs.

SignatureSeal of licensing authorityDate _________________

PART - ANames and addresses of the factories where the resultant products for export are manufactured.______________________________________________________________________________________________________________________________________________________________________________________________________________________________________

PART - BNames and addresses of factories where the ancillaries to the resultant products for export aremanufactured.___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________PART - C

LIST OF ITEMS OF IMPORT____________________________________________________________________________________________________________________________________________________________________________________________________________________Sl.No. Item of Import Quality Technical Characteristics__________________________________________________________________________________________________________________________________________________________________

1 2 3 4______________________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________Quantity CIF Value in Indian Rs. and S.No. of the resultant products

equivalent US $ in Part E___________________________________________________________________________________________________________________5 6 7

___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________


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Total Value =PART - D

PARTICULARS OF IMPORT OF MATERIALS___________________________________________________________________________________________________________________Sl.No. No. of the materials Bill of Entry No. date and Description. Quantity and Net

in part - C Custom House of Import weight___________________________________________________________________________________________________________________________________

1 2 3 4 5___________________________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________________________CIF Value Duty leviable but for exemption

Heading No. of the First Schedule to the Rate of duty Amount of duty

Customs Tariff Act, 1975 and Heading No. (i) Basicin the Schedule to the Central Excise Tariff (ii) Additional.Act, 1985 for levy of Additional duty

___________________________________________________________________________________________________________________________________ 6 7 8 9___________________________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________________________Signature of the Customs Officerwith Name, Designation and Seal.

___________________________________________________________________________________________________________________________________10

___________________________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________________________(Part E & F figure in the Export Part of this DEEC)

PART - GDuties paid on Materials in respect of which the condition of said notification are not

complied with___________________________________________________________________________________________________________________________________Sl.No. Sl.No. in part D under which the Description, Quantity and Rate of Dutyleviable

import of the materials has been value of Materials on which (i) Basicentered duty paid. (ii) Additional

_______________________________________________________________________________________________________________________________ 1 2 3 4_______________________________________________________________________________________________________________________________

____________________________________________________________________________________________________________________________Amount of Particulars of duty Signature of the(i) Duty paying documents Customs Officer

(ii) Interest_______________________________________________________________________________________________________________________________ 5 6 7


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_______________________________________________________________________________________________________________________________

_______________________________________________________________________________________________________________________________II. EXPORT

(This consists of ____________ pages)Sl.No. __________ (EXP) Date of Issue ____________Port of Registration _________________Issued to____________________________________________________________________ (Name and full address of the importer)

Material imported against Licence No. _______ dated ____________ issued by _______________

to the above importer and covered by the list of materials specified under part 'C' of this Certificatewould be eligible for exemption from customs duties subject to the conditions specified in thenotification of the Government of India, Ministry of Finance (Department of Revenue) No.106/ 95-Customs, dated the 2nd June, 1995.


A Bond in terms of the said notification shall be executed before clearance of thegoods from the customs.


PART - ANames and addresses of the factories where the resultant products for export are manufactured.___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________

PART - BNames and addresses of factories where the ancillaries to the resultant products for export aremanufactured.___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________(Part C and D figure in the Import Part in this DEEC)

PART-ERESULTANT PRODUCTS

__________________________________________________________________________________________________________________Sl.No. Description Quality Technical Characteristics Quantity___________________________________________________________________________________________________________________


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1 2 3 4 5___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________FOB Value in Rs./US$ S.No. of the materials in Part C___________________________________________________________________________________________________________________

6 7___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________

PART - FPARTICULARS OF EXPORTS___________________________________________________________________________________________________________________Sl.No. Sl.No. of the resultant Name of the Custom Shipping Bill Name of the Vessel

product in part E House of Shipment No. & Date and outward entry of the vessel

___________________________________________________________________________________________________________________1 2 3 4 5

___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________Quantity Net weight of the Description as per FOB Value Signature of Customs

export product the Shipping Bill in Rs./US$ Officer with name,designation and seal& remarks if any

___________________________________________________________________________________________________________________ 6 7 8 9 10___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________

PART - HStatement of Imports and Exports madeType of Licence ________ Licence No. ________________________ Date _____________

Details of Imports made_____________________________________________________________________________________________________________________________________Sl.No. Sl.No. of Part C Description Quantity Imported F.O.B. Value

In Rs./InequivalentUS $

___________________________________________________________________________________________________________________1 2 3 4 5

___________________________________________________________________________________________________________________


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___________________________________________________________________________________________________________________Details of Exports made_____________________________________________________________________________________________________________________Sl.No. Sl.No. in Part E Description Quantity Exported F.O.B. Value

In Rs./InequivalentUS $____________________________________________________________________________________________________________________________

1 2 3 4 5__________________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________________1. I/We hereby declare that the information given in this statement is correct.2. Export goods were manufactured using materials imported under this certificate.3. Duties on materials not used, in the export product have been paid as per details in Part G.

Signature ______________________________Name of the signatory____________________Designation ____________________________Full Address________________________________________________________________

Certificate by Chartered Accountant/Cost AccountantI have examined the applicant firm's actual imports and exports as given above and

find them as correct.Signature ______________________________Seal __________________________________Membership No. ________________________

______________________________________________________________________________________________________________________


Material imported into India against Special Value Based Advance Licence for the exportof readymade Garments[Notfn. No. 107/95-Cus. dt. 2.6.1995 as amended by 140/95, 6/96 and 28/96]

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 interestso to do, hereby exempts materials imported into India against Special Value Based AdvanceLicence (hereinafter referred to as the said licence) for the export of readymade garments(other than leather garments) issued under Scheme 'B' contained in Appendix XXII-A of theHandbook of Procedure 1 April 1992 - 31 March 1995, Vol.I (Revised Edition : April, 1995)published in terms of paragraph 53 of the Export and Import Policy by the Government of Indiain the Ministry of Commerce vide Public Notice No.292/(PN)92-97 dated the 30th April, 1995,from the whole of the duty of Customs leviable thereon which is specified in the First Scheduleto the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviablethereon under section 3 of the said Customs Tariff Act, subject to the following conditions,namely:-


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(1) Material imported are covered by a Value Based Duty exemption Entitlement Certificate(hereinafter referred to as the said certificate) issued by the Licencing Authority in theform specified in the Schedule annexed to this notification;

(2) The importer has received an export order for export of readymade garments for which theforeign buyer has opened an irrevocable Letter of Credit in freely convertible currencyin favour of the importer and the importer has in turn also opened an overseas Letter of Credit (hereinafter referred to as the overseas Letter of Credit) for import of materials fora value not exceeding 67% of the value of the irrevocable Letter of Credit opened by theforeign buyer.

(3) The importer at the time of clearance, -

(a) produces the said licence, certificate, and the overseas Letter of Credit for debit by properofficer of Customs;

(b) Omitted

(c) executes a bond with such surety or security and in such form and for such sum as maybe specified by the Assistant Commissioner of Customs binding himself to pay ondemand, an amount equal to the duty leviable on the imported materials but for theexemption contained herein in respect of which the conditions specified in this notifica-tion have not been complied with together with interest at the rate of 24% per annum fromthe date of clearance of the materials

(4) That the materials imported are utilised only for the manufacture and export of goods forwhich irrevocable Letter of Credit has been opened in favour of importer by the foreignbuyer and no part of such materials shall be disposed of or utilised in any other manner.

(5) That the export obligation is discharged within the period specified in the said certificateor within such extended period as may be granted by the Licencing Authority byexporting goods manufactured with the use of materials imported in terms of thisnotification and the importer produces the said certificate together with evidence of discharge of export obligation to the satisfaction of the Assistant Commissioner of Customs within a period of thirty days of the expiry of period allowed for fulfilment of export obligation or within such extended period as the said Assistant Commissioner of Customs may allow;

(6) that the imports and exports are undertaken through sea ports at Bombay, Calcutta,Cochin, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Tuticorin and

Visakhapatnam, or through any of the airports at the Ahmedabad, Bangalore, Bombay,Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum andVaranasi or through any of the Inland Container Depots at Bangalore, Coimbatore, Delhi


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Gauhati, Hyderabad, Kanpur, Ludhiana, Moradabad, Pimpri(Pune) and Pitampur (Indore):

Provided that the Commissioner of Customs may by special order and subjectto such conditions as may be specified by him, permit import and export through any othersea port, airport or Inland Container Depot or through a land customs station.

Explanation In this notification, -

(i) "Export and Import Policy" means Export and Import Policy 1 April 1992 - 31March, 1997 (Revised Edition : March, 1995) published vide notification of Government of India in the Ministry of Commerce notification No.1 (RE-95)/ 92-97 dated the 31st March, 1995.

(ii) "Licencing authority" means the Director General, Foreign Trade appointedunder the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)or an officer authorised by him to grant a licence under the said Act,

(iii) "materials" means -(a) fabrics to be actually used in the manufacture of garments to be

exported to the foreign buyer in terms of Letter of Credit opened byhim in favour of importer;

(b) Trimmings and embellishments and sample yardage not exceeding3% of the value of overseas Letter of Credit.


SPECIAL SCHEME B FOR READYMADE GARMENTSI. IMPORT

(This consists of ___________ pages)Sl.No._____________ (IMP) Date of issue _________________Port of Registration

Issued to

_____________________________________________________________________________________ (name and full address of the importer.)

Materials imported against Licence No. ____________ dated ______________ issued by______________ to the above importer and covered by the list of materials specified under part'C' of this Certificate would be eligible for exemption from customs duties subject to the conditionsspecified in the notification of the Government of India, Ministry of Finance (Department of Revenue) No.107/95-Customs, dated the 2nd June, 1995.

The Importer shall make the exports in terms of the said Notification within_________________ months from the date of issue of the said licence.

A bond in terms of the said notification shall be executed before clearance of the goodsfrom the customs.


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PART - ANames and addresses of the factories where the resultant products for export are manufactured.________________________________________________________________________________________________________________________

____________________________________________________________________________________________________________________

PART - BNames and addresses of factories where the ancillaries to the resultant products for export are

manufactured.___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________PART - C

LIST OF ITEMS OF IMPORT____________________________________________________________________________________________________________________________________________________________________________________________________________________Sl.No. Item of Import Quality Technical Characteristics__________________________________________________________________________________________________________________________________________________________________

1 2 3 4______________________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________Quatity CIF Value in Indian Rs. and equivalent US $ S.No. of the resultant products in

Part E___________________________________________________________________________________________________________________

5 6 7___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________Total Value =

PART - DPARTICULARS OF IMPORT OF MATERIALS

___________________________________________________________________________________________________________________Sl.No. Sl. No. of the materials Bill of Entry No. date and Description. Quantity and

in part - C Custom House of Import net weight___________________________________________________________________________________________________________________________________

1 2 3 4 5______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________CIF Value Duty leviable but for exemption

Heading No. of the First Schedule Rate of duty Amount of duty

to the Customs Tariff Act, 1975 and (i) BasicHeading No. in the Schedule to the (ii) Additional.Central Excise Tariff Act, 1985 for levyof Additional Duty.


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A Bond in terms of the said notification shall be executed before clearance of thegoods from the customs.


PART - ANames and addresses of the factories where the resultant products for export aremanufactured.___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________

PART - BNames and addresses of factories where the ancillaries to the resultant products for exportare manufactured.___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________

(Part C and D figure in the Import Part in this DEEC)

PART-ERESULTANT PRODUCTS

___________________________________________________________________________________________________________________Sl.No. Description Quality Technical Characteristics Quantity___________________________________________________________________________________________________________________

1 2 3 4 5___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________FOB Value in Rs./US$ S.No. of the materials in Part C

___________________________________________________________________________________________________________________6 7

___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________


___________________________________________________________________________________________________________________

Sl.No. Sl.No. of the resultant Name of the Custom Shipping Bill Name of the Vesselproduct in part E House of Shipment No. & Date and outward entry of the vessel

___________________________________________________________________________________________________________________


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1 2 3 4 5__________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________Quantity Net weight of the Description as per FOB Value Signature of Customs

export product the Shipping Bill in Rs./US$ Officer with name,designation and seal& remarks if any___________________________________________________________________________________________________________________

6 7 8 9 10___________________________________________________________________________________________________________________

___________________________________________________________________________________________________________________PART - H

Statement of Imports and Exports madeType of Licence _______________ Licence No. ___________________ Date _______________________________ ___________________ ___________________

Details of Imports made_____________________________________________________________________________________________________________________________________Sl.No. Sl.No. of Part C Description Quantity Imported F.O.B. Value

In Rs./InequivalentUS $

___________________________________________________________________________________________________________________1 2 3 4 5

___________________________________________________________________________________________________________________

_______________________________________________________________________________________Details of Exports made_____________________________________________________________________________________________________________________Sl.No. Sl.No. in Part E Description Quantity Exported F.O.B. Value

In Rs./Inequivalent

US $____________________________________________________________________________________________________________________________ 1 2 3 4 5__________________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________________1. I/We hereby declare that the information given in this statement is correct.2. Export goods were manufactured using materials imported under this certificate.3. Duties on materials not used, in the export product have been paid as per details in Part G.

Signature ______________________________Name of the signatory____________________Designation ____________________________Full Address____________________________


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I have examined the applicant firm's actual imports and exports as given above andfind them as correct.

Signature ______________________________Seal __________________________________Membership No. ________________________

______________________________________________________________________________________________________________________


Material Imported against a Value Based Advance Licence, issued on or after 19th Sep-tember, 1995. [Notfn. No. 148/95-Cus., dt. 19.9.1995 as amended by Notfn. Nos. 29/96, 92/ 97, 51/99, 121/99, 120/00, 30/01, 122/01, 113/02 and 125/02].

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 interestso to do, hereby exempts materials imported into India, against a Value based Advance Licence(hereinafter referred to as the said licence) applied for and issued on or after 19th September,1995 in terms of paragraph 49 of the Export and Import Policy 1992-1997, with an obligation toexport products specified in the Table annexed to this notification, from the whole of the duty of customs leviable therein which is specified in the First Schedule to the Customs Tariff Act, 1975(51 of 1975) and from the whole of the additional duty leviable thereon under section 3 of thesaid Customs Tariff Act, subject to the following conditions, namely:-(i) that the materials imported are covered by a Value based Duty Exemption EntitlementCertificate (hereinafter referred to as the said certificate) issued by the Licensing Authority in theform specified in the Schedule annexed to this notification;(ii) that the importer at the time of clearance of the imported materials executes a bond withsuch surety or security and in such form and for such sum as may be specified by the AssistantCommissioner of Customs or Deputy Commissioner of Customs binding himself to pay ondemand an amount equal to the duty leviable but for the exemption on the imported materials inrespect of which the conditions specified in this notification have not been complied with, togetherwith interest at the rate of fifteen per cent per annum from the date of clearance of the saidmaterials.

(As per Sec.120(1) of Finance Bill, 2003, the rate of fifteen per cent is applicable w.e.f. 19.9.1995)

Provided that the bond shall not be necessary in respect of imports made after dischargeof export obligation in full;(iii) that the said licence and the said certificate are produced before the proper officer of customs at the time of clerance for debit;(iv) that the imports and exports are undertaken through the sea ports at Mumbai, Calcutta,Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep,Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam,Okha and Mundra or through anyof the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi,Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur and Cochin or through anyof the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur,Hyderabad, Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur


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(Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad(Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur,Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwada, Pondicherry and GariHarsaru or through the Land Customs Station at Ranaghat, Singhabad and Raxaul.

Provided that the Commissioner of Customs, may by Special Order and subject to suchconditions as may be specified by him, permit import and export through any other Seaport,Airport, or Inland Container Depot or through a Land Customs Station.(v) that the export obligation is discharged within the period specified in the said certificateor within such extended period as may be granted by the Licencing Authority by exportingproducts manufactured in India which are specified in Part 'E' of the said certificate and alsospecified in the Table annexed to this notification (hereinafter referred to as export product) andin respect of which,-

(a) facility under *rule 18 or rule 19 of the Central Excise (No.2) Rules, 2001 of the said rules has not been availed; and

(b) drawback has not been claimed either under section 74 of the Customs Act,1962 (52 of 1962) or the Customs and Central Excise Duties Drawback Rules, 1995;(vi) that the importer produces evidence of discharge of export obligation to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs within a period of 30 days of the expiry of period allowed for fulfilment of export obligation, or within such extendedperiod as the said Assistant Comissioner of Customs or Deputy Commissioner of Customs mayallow;(vii) exempt materials shall not be disposed of or utilised in any manner, except for utilisationin discharge of export obligation, or for replenishment of such materials and the materials soreplenished shall not be sold or transferred to any other person.Explanation:- In this notification, -(i) "Export and Import Policy 1992-97" means the Export and Import Policy 1 April 1992-31 March, 1997 published vide Public Notice of the Government of India in the Ministry of Commerce No.1-ITC(PN)/92-97, dated the 31st March, 1992, as amended from time to time.(ii) "Licensing Authority" means the Director General of Foreign Trade appointed undersection 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officerauthorised by him to grant a licence under the said Act;(iii) "Materials" means -

(a) raw materials, components, intermediates, consumables, computer softwareand parts required for manufacture of export product, and(b) packaging materials required for packing of export product.*Corrigendum vide F.No.605/187/2001-DBK dt.22.10.2001.

TABLE

Sr. No. Export product1. Leather garments2. Textile garments including knitwear.


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THE SCHEDULEVALUED BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

PART - 1(IMPORT)

(This consists of_____________ pages)Serial No. _______________(IMP) Date of issue __________Port of registration: ________________Issued to________________________________________________________________________ (name and full address of the licencee)

Materials imported against Advance Licence No.___________________dated the__________issued by _______________ to the above importer and covered by the list of

materials specified under Part 'C' of this Certificate would be eligible for exemption fromcustoms duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No.148/95-Customs dated the 19th Sep-tember, 1995.


A bond in terms of the said notification shall be executed before clearances of thegoods from the Customs.

SignatureSeal of licensing authorityDate:

PART ANames and addresses of the factories where the resultant products for exports aremanufactured._________________________________________________________________________________________________________________

_________________________________________________________________________________________________________________

PART BNames and addresses of the factories where the ancillaries to the resultant products forexports are manufactured._________________________________________________________________________________________________________________

_________________________________________________________________________________________________________________


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_________________________________________________________________________________________________________________Sl.No. Item of Import Quality Technical Quantity CIF Value in S.No. of the

charateristics Indian Rs. & resultantin equivalent products inUS $ Part E

__________________________________________________________________________________________________________________1 2 3 4 5 6 7

__________________________________________________________________________________________________________________

_____________________________________________________________________________________________Total CIF Value Rs................


________________________________________________________________________________________________________________S.No. No. of Bill of Entry No. Description Quantity CIF

the materials date and and net Valuein Part C Customs House weight

of import______________________________________________________________________________________________________________________________

1 2 3 4 5 6

____________________________________________________________________________________________________________________________

_________________________________________________________________________________________________________

Duty leviable but for exemptionHeading No. of the First Rate of duty Amount of Signature of theSchedule to the Customs duty Customs Officer withName, Tariff Act, 1975 and (i) Basic Designation and SealHeading No. in the (ii) AdditionalSchedule to the CentralExcise Tariff Act,1985 for levy of Additional Duty._________________________________________________________________________________________________________

7 8 9 10_______________________________________________________________________________________________________________________



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PART GDuties paid on materials in respect of which the condition of notification are not complied with___________________________________________________________________________________________________________S.No. S.No. in Description Rate of duty Amount Particulars Signature

Part D Quantity and leviable of of duty of the Customsunder Value of i) Basic i) duty paying Officerwhich the materials ii) Additional ii) Interest documentsimport of on whichthe mate- duty has beenrials has paidbeenentered___________________________________________________________________________________________________________

1 2 3 4 5 6 7___________________________________________________________________________________________________________

_____________________________________________________________________________________________________________VALUE BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

PART-2(EXPORT)

(This consists of ..............................pages)Sl.No......... (EXP) Date of issue.............................Port of Registration ........................................

Issued to.......................................................................................................................... (name and full address of the licencee)

Materials imported against Licence No. .......................... dated ................... issued by..................... to the above importer and covered by the list of materials specified under part 'C'of this certificate would be eligible for exemption from custom duties subject to the conditionsspecified in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 148/95-Customs, dated the 19th September, 1995.


A Bond in terms of the said Notification, shall be executed before clearances of thegoods from the customs.



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PART - A

Names and addresses of the factories where the resultant products for export are manufactured_________________________________________________________________________________________________________

_________________________________________________________________________________________________________

PART - B

Names and addresses of factories where the ancillaries to the resultant products for exportare manufactured._________________________________________________________________________________________________________

_________________________________________________________________________________________________________(Part C and D figures in the Import Part of this DEEC)

PART - E

RESULTANT PRODUCTS_________________________________________________________________________________________________________Sl.No. Description Sr.No. in Table to Quality Technical

Notification No. Characteristics148/95-Customs

_________________________________________________________________________________________________________1 2 3 4 5

_________________________________________________________________________________________________________

_________________________________________________________________________________________________________Quantity FOB Value in Rs./US$ S.No. of the materials in Part-

C_________________________________________________________________________________________________________

6 7 8__________________________________________________________________________________________________________________________________________________________________________________________________________________

_________________________________________________________________________________________________________PART - F

PARTICULARS OF EXPORTS_________________________________________________________________________________________________________Sl.No. Sl.No. of the Name of the Customs Shipping Bill No. Name of the

resultant product House of Shipment and Date vessel andof the in Part E outward entry

of the vessel_________________________________________________________________________________________________________1 2 3 4 5_________________________________________________________________________________________________________

_________________________________________________________________________________________________________Quantity Net weight of the Description as FOB Signature of Customs


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export product per the Shipping value in Officer with name,Bill Rs./US $ designation and seal

& remarks if any_________________________________________________________________________________________________________6 7 8 9 10_________________________________________________________________________________________________________

_________________________________________________________________________________________________________

PART - HStatement of Imports and Exports Made

Details of Imports Made_________________________________________________________________________________________________________Sl.No. Sl.No. of Description Quantity C.I.F. Value

part C Imported In Rs./In EquivalentUS $_________________________________________________________________________________________________________

1 2 3 4 5_________________________________________________________________________________________________________

Details of Exports Made_________________________________________________________________________________________________________Sl.No. Sl.No. in Description Quantity F.O.B. Value

part E Exported In Rs./In EquivalentUS $_________________________________________________________________________________________________________

1 2 3 4 5_________________________________________________________________________________________________________

1.. I/We hereby declare that information given in this statement is correct.

2. I/We hereby declare that no benefit under rule 12(1)(b)/13(1)(b) of the Central ExciseRules, 1944 has been availed in respect of exports made under DEEC.


Certificate by Chartered Accountant/Cost AccountantI have examined the applicant firm's actual imports and exports as given above and find them ascorrect.



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Material imported against Advance Licence issued on or after 19th September, 1995, andcovered by a Quantity Based Duty Exemption Entitlement Certificate.[Notifn. No.149/95 - Cus. dt.19.9.1995 as amended by Notifn. Nos. 162/95, 30/96, 71/96, 93/97,51/99, 121/99, 120/00, 30/01, 122/01,113/02 and 125/02.]

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 interestso to do, hereby exempts materials imported into India, against an Advance Licence applied forand issued on or after 19th September, 1995, with an obligation to export products specifiedin the Table annexed to this notification hereinafter referred to as the said licence), from the wholeof the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff

Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon under section3 of the said Customs Tariff Act, subject to the following conditions, namely:-

(i) that the materials imported are covered by a Quantity Based Duty ExemptionEntitlement Certificate (hereinafter referred to as the said certificate) issued by theLicencing Authority in the form specified in the schedule annexed to this notification,in respect of the value, quantity, description, quality and technical characteristics:

Provided that where quantity for a particular description of materials cannot be importedwithin the specified value under the said certificate, the Commissioner of Customsmay allow adjustment of individual value within the total value;

(ii) that the importer at the time of clearance of the imported materials executes a bond withsuch surety or security and in such form and for such sum as may be specified by theAssistant Commissioner of Customs or Deputy Commissioner of Customs bindinghimself to pay on demand an amount equal to the duty leviable, but for the exemption,on the imported materials in respect of which the conditions specified in this notificationhave not been complied with, together with interest at the rate of fifteen percent perannum from the date of clearance of the said materials:Provided that the bond shall not be necessary in respect of imports made after thedischarge of export obligation in full;

(As per Sec.120(1) of Finance Bill 2003 the rate of fifteen per cent is applicable w.e.f. 19.9.1995)

(iii) that the said licence and the said certificate are produced before the proper officer of customs at the time of clearance for debit;

(iv) that the imports and exports are undertaken through the sea ports at Mumbai, Calcutta,Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva,Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Naggapatinam, Okha andMundra and or through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar,Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum,Varanasi, Nagpur and Cochin or through any of the Inland Container Depots at Agra,

Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jalandhar,Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat,Tirupur, Varanasi. Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad(Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem,


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Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwada,Pondicherry and Garhi Harsaru or through the Land Customs Station at Ranaghat,Singhabad and Raxaul.


(v) that the export obligation is discharged within the period specified in the said certificateor within such extended period as may be granted by the Licensing Authority byexporting products manufactured in India which are specified in Part ‘E’ of the saidcertificate and also specified in the Table annexed to this notification (hereinafterreferred to as export product) and in respect of which facility under *rule 18 or rule 19

of the C.Ex.,(No.2) Rules, 2001 has not been availed in respect of materials permittedunder the said licence; except the benefit under notification of the Government of Indiain the Ministry of Finance (Department of Revenue) No.49/94-C.E. (N.T.) dated the22nd September, 1994;

(vi) that the importer produces evidence of discharge of export obligation to the satisfactionof the Assistant Commissioner of Customs or Deputy Commissioner of Customs withina period of 30 days of the expiry of period allowed for fulfilment of export obligation,or within such extended period as the said Assistant Commissioner of Customs orDeputy Commissioner of Customs may allow;

(vii) exempt materials shall not be disposed of or utilised in any manner except for utilisationin discharge of export obligation or for replenishment of such materials and thematerials so replenished shall not be sold or transferred to any other person.

(viii) that in relation to products specified at Serial No. 4 of the table to this notification–

(a) the name and address of the supporting manufacturer is specified in the saidlicence and the said certificate and the bond required to be executed by theimporter in terms of condition (ii) shall be executed jointly by the MerchantExporter and the supporting Manufacturer binding them selves jointly andseverally to comply with the conditions specified in this notification, and

(b) except materials are utilised in the factory of such supporting manufacturer interms of condition (vii)

Explanation:- In this notification,-

(1) “Advance Licence”: means Quantity Based Advance Licence issued in terms of paragraph 50 and Quantity Based Intermediate Licence issued under paragraph 55 of theExport and Import Policy 1 April 1992 - 31 March 1997 published vide Public Noticeof the Government of India in the Ministry of Commerce No.1-ITC (PN)/92-97 datedthe 31st March, 1992, as amended from time to time.


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v733

(ii) “Licensing Authority” means the Director General of Foreign Trade appointed undersection 6 of the Foreign Trade (Development and Regulations) Act, 1992 (22 of 1992) or an officer authorised by him to grant a licence under the said Act.

(iii) “materials” means-

(a) raw materials, components, intermediates, consumables, computer softwareand parts required for manufacture of export product and packaging materials requiredfor packing of export product, which in case of a Quantity based Advance IntermediateLicence, includes for manufacture and supply to holder of a Special Imprest Licencefor producing final goods referred to in sub-clauses (b), (c) and (d) of clause (iii) of theExplanation, in the notification of the Government of India in the Ministry of Finance(Department of Revenue) No.128/94-Customs, dated the 10th June, 1994.

TABLE

Sr. No. Export product1. Leather garments2. Textile garments including knitwear.3. All Products for export of which Advance

Licence is issued to a manufacturer-exporter on an application made on orafter 1st December, 1995

4. All products for export of which Advance

Licence is issued to a merchant exporteron an application made an or after 10thSept.' 1996



PART - 1(IMPORT)

(This consists of _______________ pages)Serial No. _______________(IMP) Date of issue _______________Port of registration: ____________________Issued to________________________________________________________________________ (name and full address of the licencee)

Materials imported against Licence No._______________dated the __________ is-sued by __________________to the above importer and covered by the list of materialsspecified under Part 'C' of this Certificate would be eligible for exemption from customs dutiessubject to the conditions specified in the notification of the Government of India, Ministry of

Finance, Department of Revenue No.149/95-Customs dated the 19th September, 1995.The importer shall make the exports in terms of the said notification within ...................months from the date of issue of licence.

A Bond in terms of the said notification shall be executed before the clearance of the goods


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v734

from the Customs.SignatureSeal of licensing authorityDate:

PART ANames and addresses of the factories where the resultant products for exports are manufactured._________________________________________________________________________________________________________________

__________________________________________________________________________________________________________

PART BNames and addresses of the factories where the ancillaries to the resultant products for export aremanufactured._________________________________________________________________________________________________________________

_________________________________________________________________________________________________________________


_________________________________________________________________________________________________________________Sl.No. Item of Import Quality Technical Quantity CIF Value in S.No. of the

charateristics Indian Rs. & resultantin equivalent products inUS $ Part E

__________________________________________________________________________________________________________________1 2 3 4 5 6 7

__________________________________________________________________________________________________________________

_____________________________________________________________________________________________


________________________________________________________________________________________________________________S.No. Sl. No. of Bill of Entry No. Description Quantity CIF

the materials date and and net Valuein Part C Customs House weight

of Import______________________________________________________________________________________________________________________________

1 2 3 4 5 6____________________________________________________________________________________________________________________________


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v735

__________________________________________________________________________________________________________________Duty leviable but for exemption

_________________________________________________________________________________________________________Heading No. of the First Rate of duty Amount of Signature of theSchedule to the Customs duty Customs Officer withName,Tariff Act, 1975 and (i) Basic Designation and SealHeading No. in the (ii) AdditionalSchedule to the CentralExcise Tariff Act,1985 for levy of Additional Duty

_________________________________________________________________________________________________________7 8 9 10_______________________________________________________________________________________________________________________


PART G

Duties paid on materials in respect of which the conditions of the said notification are notcomplied with

___________________________________________________________________________________________________________S.No. S.No. in Descriptions Rate of duty Amount Particulars Signature

Part D quantity and leviable of of duty of theunder value of i) Basic i) duty paying Customs Officerwhich the materials ii) Additional ii) Interest documentsimport of on whichthe mate- dutyrials has paidbeenentered

___________________________________________________________________________________________________________1 2 3 4 5 6 7

__________________________________________________________________________________________________________

_____________________________________________________________________________________________________________


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v736

QUANTITY BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

PART-2(EXPORT)

(This consists of ..............................pages)Sl.No......... (EXP) Date of issue................Port of Registration ........................................Issued to.......................................................................................................................... (name and full address of the licencee)

Materials imported against Licence No. .................... dated ..................... issued by ......................

to the above importer and covered by the list of materials specified under part 'C' of this cer-tificate would be eligible for exemption from custom duties subject to the conditions specified inthe notification of the Government of India, Ministry of Finance, Department of Revenue No.149/95-Customs, dated the 19th September, 1995.

The importer shall make the exports in terms of the said Notification within...................................... months from the date of issue of licence.

A Bond in terms of the said Notification, shall be executed before clearances of thegoods from the customs.


PART - ANames and addresses of the factories where the resultant products for export are manu-factured_________________________________________________________________________________________________________

_________________________________________________________________________________________________________PART - B


_________________________________________________________________________________________________________(Part C and D figure in the Imports Part of this DEEC)


_________________________________________________________________________________________________________Sl.No. Description Sr.No. in the Table to Quality Technical

Notification No. Characteristics149/95-Customs

_________________________________________________________________________________________________________1 2 3 4 5


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v737

_________________________________________________________________________________________________________

_________________________________________________________________________________________________________Quantity FOB Value in Rs./US$ S.No. of the materials in Part-C_________________________________________________________________________________________________________

6 7 8__________________________________________________________________________________________________________________________________________________________________________________________________________________

_________________________________________________________________________________________________________PART - F

PARTICULARS OF EXPORTS_________________________________________________________________________________________________________Sl.No. Sl.No. of the Name of the Customs Shipping Bill No. Name of the

resultant product House of Shipment and Date vessel andin Part E outward entry

of the vessel_________________________________________________________________________________________________________1 2 3 4 5

____________________________________________________________________________________________________________________________________________________________________________________________________________Quantity Net weight of Description as FOB Signature of Customs

the product per the Shipping value in Officer with name,Bill Rs./US $ designation and seal

& remarks if any

_________________________________________________________________________________________________________6 7 8 9 10

__________________________________________________________________________________________________________________________________________________________________________________________________________________

PART - HStatement of Imports and Exports/Supply Made

Details of Imports Made_________________________________________________________________________________________________________Sl.No. Sl.No. of Description Quantity C.I.F. Value

part C Imported In Rs./ In EquivalentUS $

_________________________________________________________________________________________________________1 2 3 4 5

_________________________________________________________________________________________________________

________________________________________________________________________________________________________Details of Export Made_________________________________________________________________________________________________________Sl.No. Sl.No. of Description Quantity FOB. Value

part E Exported In Rs./ In EquivalentUS $

_________________________________________________________________________________________________________1 2 3 4 5_________________________________________________________________________________________________________

_________________________________________________________________________________________________________


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v738

1. I/We hereby declare that information given in this statement is correct.

2. I/We hereby declare that no benefit under rule 12(1)(b)/13(1)(b) of the Central ExciseRules, 1944, except for the benefit under Notification No.49/94-CE(NT), dt. the 22nd Septem-ber, 1994, has been availed in respect of exports made under this DEEC.



I have examined the applicant firm's actual imports and exports as given above and find them ascorrect.SignatureSealMembership No.

GENERAL EXEMPTION NO.14Imports against Special Value Based Advance Licence -[Notfn. No. 104/93-Cus., dt. 16.3.1993 as amended by Notfn. Nos. 142/93, 182/94, 101/95and 105/95]

In exercise of the powers conferred by sub-section (1) of section 25 of the CustomsAct, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the publicinterest so to do, hereby exempts materials imported into India, against Special Value BasedAdvance Licence (hereinafter referred to as the said licence) issued on or before 30th April,1995 in terms of Government of India, Ministry of Commerce, Notification No.39(N-7)/92-97,dated the 27th August, 1992 issued under paragraph 3 of the Export and Import Policy, 1 April1992 - 31 March, 1997, published vide Public Notice of the Government of India in the Ministryof Commerce, No.1-ITC(PN)92-97, dated the 31st March, 1992, as amended from time to time,

from the whole of the duty of customs leviable thereon which is specified in the First Scheduleto the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviablethereon under section 3 of the said Customs Tariff Act, subject to the following conditions,namely:-

(i) that the materials imported are covered by a Value Based Duty Exemption EntitlementCertificate (hereinafter referred to as the said certificate), issued by the LicencingAuthority in the form specified in the Schedule annexed to this notification;

(ii) that the importer, at the time of clearance of the imported materials -(a) produces proof of having executed a bond or a legal undertaking before the

Licensing Authority for complying with the conditions of this notification; and(b) produces makes a declaration before the Assistant Commissioner of Customs

or Deputy Commissioner of Customs that he shall pay on demand an amount


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v739

equal to the duty leviable but for the exemption, on the imported materials inrespect of which the conditions specified in this notification have not beencomplied with;

(c) produces the said licence and the said certificate for debit by the proper officerof customs.

(iii) that the imports and exports are undertaken from sea ports at Bombay Calcutta, Cochin,Kandla, Bangalore, Marmgoa, Madras, Nhava Sheva, Paradeep, Tuticorin andVishakapatnam or through any of the airports at Ahmedabad, Bangalore, Bombay,Calcutta, Delhi Jaipur, Varanasi, Srinagar, Trivandrum, Hyderabad and Madras orthrough any of the inland container depots at Bangalore, Coimbatore, Delhi, NewGauhati Goods Shed, Moradabad, Ludhiana and Hyderabad;

Provided that the Commissioner of Customs may by special order and subject

to such conditions as may be specified by him permit imports and exports form anyother sea port, airport, land customs station or inland container depot;(iv) that the export obligation is discharged, within the period specified in the said certificate

or within such extended period as may be granted by the Licensing Authority, byexporting goods manufactured in India in respect of which -(a) input stage credit has not been obtained under rule 56-A or rule 57-A of the

Central Excise Rules, 1944 (hereinafter referred to as the said rules);

(b) facility, under rule 191A or rule 191B as in force immediately before the 1stOctober, 1994, or rule 12(1)(b) or rule 13(1)(b) of the said rules, has not beenavailed; and",

(c) drawback has not been claimed either under section 74 of the Customs Act,,1962 or under the Customs and Central Excise Duties Drawback Rules, 1971;

(v) exempt materials shall be utilised only for discharge of export obligation and no partthereof shall be disposed of in any other manner.

Explanation.- In this notification, -(i) “Licensing Authority” means the Director General of Foreign Trade

appointed under the Foreign Trade (Development and Regulation) Act, 1992(22 of 1992) or an officer authorised by him to grant a licence under the saidAct;

(ii) “materials” means -(a) fabrics to be actually used in the manufacture of garments to be exported

as specified in Part E, under the heading “II EXPORT”, of the saidcertificate; and

(b) Trimmings and embelishments, not exceeding 25% of the value of fabrics actually imported, namely:-

1. Buckles, hooks and bars.2. Collarstags, Collar patties, butterfly, shoulder pads and other garment

stags including plastic stays.3. Paper patterns/plastic patterns.4. Polyester button blanks, polyester buttons, pearl buttons, plastic


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buttons, chalk buttons, horn buttons, metal buttons.5. Labels including woven, printed stickers, stone stickers, self-adhesive

metal labels, rubberised labels and woven tapes.6. Studs.7. Tags, Tag guns, tag gun needles.8. Vapoprint transfer papers.9. Thermoplastic transfer papers.10. Fusible embroidery motifs or prints.11. Elastic cloth in running length.12. Laces.13. Lining and interlining materials.14. Sewing thread including all types of embroidery threads.15. Elastic tape and webbing (including heat resisting rubber tape) and book

tapes.16. Polywadding.17. Buttons.18. All types of fasteners including snap fasteners and press fasteners.19. Zip fasteners (slide fasteners).20. Badges including embroidered badges.21. Elastic bands.22. Stones, sequins and beads required for embroidery.23. Qilted wadding.


I. IMPORT(This consists of ........................... pages)Sl.No............................... ............... (IMP) Date of issue ....................Port of Registration ..................................Issued to____________________________________________________________ (name and full)______________________________________________________________ address of _____________________________________________________________ the importer)Materials imported against Licence No............ dated ......... issued by ................. to the aboveimporter and covered by the list of materials specified under Part ‘C’ of this Certificate wouldbe eligible for exemption from Customs duties subject to the conditions specified in thenotification of the Government of India, Ministry of Finance (Department of Revenue), No.104/ 93-Customs dated the March, 1993.

The importer shall make the exports in terms of the said Notification within ................months from the date of issue of the said licence.

A Bond/Legal Undertaking, in terms of the said notification, for Rs.................... shall beexecuted with .................... ( licensing authority), before clearances of the goods from thecustoms.



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v741

Bond/Legal undertaking executed on........ for Rs........... (Rupees..............) and registered underSl.No........... with this office.

It has been verified that the export obligation has been discharged in full. Thereforerequirement of Bond/Legal undertaking is waived.(strike off inapplicable portion)


PART - A

Name and addresses of the factories where the resultant products for export aremanufactured.

PART - B

Name and addresses of factories where the ancillaries to the resultant products forexport are manufactured.

PART - C

List of Items of Import______________________________________________________________________________________________________Sl.No. Item of import Quality Technical

Characteristics______________________________________________________________________________________________________

1 2 3 4______________________________________________________________________________________________________

______________________________________________________________________________________________________Quantity CIF Value in indian Rs. S.No. of the resultant

and equivalent US $ products in Part E______________________________________________________________________________________________________

5 6 7______________________________________________________________________________________________________

______________________________________________________________________________________________________Total Value =


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v742

PART - D

Particular of Import of Materials______________________________________________________________________________________________________Sl.No. No. of the materials Bill of Entry No. Description Quantity and

in Part - C date and Customs net weightHouse of Import

______________________________________________________________________________________________________ 1 2 3 4 5______________________________________________________________________________________________________

______________________________________________________________________________________________________

______________________________________________________________________________________________________CIF Duty leviable but for exemption Signature of Value Heading No. of the First Schedule Rate of Duty Amount the Customs

to Customs Tariff Act, 1975 and (i) Basic of duty Officer withHeading No. in the Schedule to (ii) Aux. Namethe Central Excise Tariff Act, 1985 (iii)Additional Designationfor levy of Additional Duty. and seal.

______________________________________________________________________________________________________ 6 7 8 9 10______________________________________________________________________________________________________

______________________________________________________________________________________________________(Part E & F figure in the Export Part of this DEEC)

PART - GDuties paid on Materials in Respect of which the condition of said notification are notcomplied with______________________________________________________________________________________________________ Sl. Sl. No. in part D under Description Quantity and Rate of duty leviable No. which the import of the value of Materials on (i) Basic

materials has been entered. which duty paid. (ii) Auxillary(iii)Additional______________________________________________________________________________________________________

1 2 3 4_____________________________________________________________________________________________________

______________________________________________________________________________________________________Amount of Particulars of duty Signature of the(i) Duty paying documents Customs Officer(ii) Interest______________________________________________________________________________________________________

5 6 7______________________________________________________________________________________________________

______________________________________________________________________________________________________


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v743

II. Export(This consists of .............................. pages)Sl.No ............................................. (Exp) Date of issue..................Port of Registration .....................................................................................................Issued to_______________________________________________________ (Name and full address______________________________________________________________ of the importer)

Materials imported against Licence No............ dated......... issued by ................to the above importerand covered by the list of materials specified under part ‘C’ of this certificate would be eligiblefor exemption from Custom duties subject to the conditions specified in the notification of theGovernment of India, Ministry of Finance, Department of Revenue No.104/93-customs dated the16.3.1993.

The importer shall make the exports in terms of the said Notification within ............... monthsfrom the date of clearances of issue of the said licence.

A Bond/Legal Undertaking, in terms of the said Notification, for Rs............. shall be executedwith ................ (licensing authority), before clearance of the goods from the Customs.

SignatureSeal of licencing authorityDate

Bond/Legal undertaking executed on ............. for Rs........ (Rupees ...................) and registeredunder Sl.No......... with this office.

It has been verified that the export obligation has been discharged in full. Thereforerequirement of Bond/Legal undertaking is waived.(Strike off inapplicable portion)


PART - A

Name and address of the factories where the resultant product for export are manufactured._____________________________________________________________________________________________

_____________________________________________________________________________________________

PART - BName and address of factories where the ancillaries to the resultant products for export aremanufactured._____________________________________________________________________________________________

_____________________________________________________________________________________________(Part C and D figures in the Imports Part of this DEEC)


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______________________________________________________________________________________________________Sl. No. Description Quality Technical Characteristic______________________________________________________________________________________________________

1 2 3 4______________________________________________________________________________________________________

______________________________________________________________________________________________________Quantity FOB value in S.No. of the materials

Rs./US $ in Part-C______________________________________________________________________________________________________

5 6 7

______________________________________________________________________________________________________

______________________________________________________________________________________________________


______________________________________________________________________________________________________Sl. Sl. No. of the resultant Name of the Custom Shipping Bill Name of the vesselNo. product in Part E House of Shipment No. & Date and outward entry of

the vessel______________________________________________________________________________________________________

1 2 3 4 5______________________________________________________________________________________________________

______________________________________________________________________________________________________Quantity Net weight of the Description FOB value Signature of Customs

export product as per the in Rs./US $ Officer with nameShipping Bill designation and seal

& remarks if any.______________________________________________________________________________________________________

6 7 8 9 10______________________________________________________________________________________________________

____________________________________________________________________________________________________PART - H

Statement of Imports and Exports madeType of Licence : ______________Licence No. _____________ Date : ____________

Details of Imports made______________________________________________________________________________________________________Sl. Sl.No. of Description Quantity C.I.F. value in Rs. inNo. part C Imported equivalent US $______________________________________________________________________________________________________

1 2 3 4 5______________________________________________________________________________________________________


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______________________________________________________________________________________________________

Details of Exports made______________________________________________________________________________________________________Sl. Sl. No. in Description Quantity F.O.B. value in RsNo. Part E exported In equivalent US $______________________________________________________________________________________________________

1 2 3 4 5______________________________________________________________________________________________________

______________________________________________________________________________________________________

1. I/We hereby declare that the information given in this statement is correct.2. I/We hereby declare that no benefit under rule 56A/57A/191A/191B as in forceimmediately before the 1st October, 1994, or under rule 57A/12(1)(b)/13(1)(b)" of the CentralExcise Rules, 1944 has been availed of in respect of exports made under this DEEC.3. I/We hereby further declare that no drawback has been claimed either under Section 74of the Customs Act, 1962 or under the Customs and Central Excise Duties Drawback Rules, 1971.

Signature_____________________________Name of the signatory_____________________

Designation___________________________Full Address ___________________________

Certificate by Chartered Accountant/Cost Accountant.

I have examined the applicant firm’s actual imports and exports as given above and find them ascorrect.


____________________________________________________________________________________________

Part IDischarge of Bond

We request that Bond/Legal undertaking No......... may be discharged.

Signature of ImporterBond/Legal undertaking No.......... registered under Serial No.............. dated.............. forRs............. (Rupees...............................) discharged on ........... after having satisfied myself thatall the conditions of the above bond/legal undertaking have been fulfilled.

Office seal Signature of licensing authorityDated Designation


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GENERAL EXEMPTION NO. 15Exemption to goods imported against Value Based Advance Licence -

[Notifn. No.203/92-Cus.dt. 19.5.1992 as amended by Notifn. Nos.289/92,9/93, 98/93,138/93,183/93, 105/94, 179/94, 199/94, 82/95 and 101/95].

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 publicinterest so to do, hereby exempts materials imported into India against an Value based AdvanceLicence (hereinafter referred to as the said licence) issued on or before 31st March, 1995, in termsof para 49 of the Export and Import Policy 1 April, 1992 - 31 March, 1997, from the whole of the dutyof customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act,1975 (51 of 1975) and from the whole of the additional duty leviable thereon under section 3 of thesaid Customs Tariff Act, subject to the following conditions, namely:-

(i) that the materials imported are covered by a Value based Duty Exemption EntitlementCertificate (hereinafter referred to as the said certificate), issued by the Licensingauthority in the form specified in the Schedule annexed to this notification;

(ii) that the importer at the time of clearance of the imported materials -(a) produces proof of having executed a bond or a legal undertaking before

theLicensing Authority concerned, for complying with the conditions of thisnotification; and

(b) makes a declaration before the Assistant Commissioner of Customs or DeputyCommissioner of Customs binding himself to pay on demand an amountequal to the duty leviable but for the exemption, on the imported materials inrespect of which the conditions specified in this notification have not beencomplied with;

Provided that a bond or a legal undertaking and the declaration shall not be necessary inrespect of imports made after discharge of export obligation in full, as evidence byendorsement of Licensing Authority in the said Certificate;

(iii) that the said licence and the said certificate is produced before the proper officer of customs at the time of clearance of imported goods out of customs control;Provided that no such imported materials shall be permitted clearance under thisnotification unless a debit entry has been made,in the said licence and the said certificate,by the proper officer of customs;

(iv) that the imports and exports are undertaken from sea ports at Bombay, Calcutta, Cochin,Kandla, Mangalore, Marmgoa, Madras, Nhava Sheva,Paradeep, Tuticorin andVisakhapatnam, or through any of the airports at Ahmedabad, Bangalore, Bombay,Calcutta, Delhi, Jaipur, Varanasi, Srinagar, Trivandrum, Hyderabad and Madras orthrough any of the Inland Container Depots at Bangalore, Coimbatore, Delhi, NewGauhati Goods Shed, Moradabad, Ludhiana and Hyderabad;Provided that the Commissioner of Customs may by special order and subject to suchconditions as may be specified by him permit imports and exports from any other seaport, airport, land customs station or inland container depots;

(v) that the export obligations is discharged, within the period specified in the said certifi-

cate or within such extended period as may be granted by the Licencing Authority, byexporting goods manufactured in India in respect of which -

(a) no input stage credit is obtained under Rules 56A or 57A of the Central Excise Rules,


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1944 (hereinafter referred to as the said Rules;

(b) facility, under rule 191A or rule 191B as in force immediately before the 1st October,

1994, or under rule 12(1)(b) or rule 13(1)(b) of the said Rules, has not been availed;and",

(c) drawback has not been claimed either under section 74 of the Customs Act, 1962 orCustoms and Central Excise Duties Drawback Rules, 1971;

(vi) exempt materials shall not be disposed of or utilized in any manner, except for utilisationin discharge of export obligation, before the export obligation under the said licencehas been discharged in full and export proceeds realised;

Provided that Acetic Anhydride in respect of which the benefit of this notification isclaimed shall be utilised by the importer in his own factory or in the factory of any othermanufacturer indicated in the said certificate even after discharge of export obligationand realisation of export proceeds;

(vii) where benefit of the notification is sought by a person other than licencee, such benefitshall be allowed against the said licence and the said certificate only if it bears endorse-ment of transferability by the Licensing Authority.

Provided that benefit of this notification shall not be allowed to a transferee of licencefor import of Acetic Anhydride except where the licence is endorsed for transferabilitybefore 24th November, 1993, and is transferred to an actual user who undertakes to usethe Acetic Anhydride in his own factory.

(viii) Notwithstanding anything contained in conditions (vi) and (vii) above, the endorsement

of transferability of disposal of materials shall be allowed in respect of licences issuedfor the export of all kinds of writing instruments (including gift sets and refills/nibs) onfulfilment of export obligation only in favour of manufacturer of writing instruments.

Explanations:- In this notification,-

(i) "Export and Import Policy April, 1992 - March 1997" means theExport and Import Policy 1 April 1992 - March 1997 published vide Public Notice of the Government of India in the Ministry of Commerce No. 1-ITC(PN)/92-97, dated the31st March, 1992 as amended from time to time.

(ii) "Licensing Authority" means an authority competent to grant a licence un-der Imports (Control) Order, 1955 made under the Imports and Exports (Control) Act,1947 (18 of 1947).

(iii) "Materials" means -(a) raw materials, components, intermediates, consumables,computer

software and parts required for manufacture of export product;Provided that in the case of electronic goods, and all kinds of writing instruments

(including gift sets and refill/nibs), all export items covered by one serial number inStandard Input Output and Value Addition norms as contained in Handbook of Procedures, 1992-97, Volume-II Published, vide Public Notice No.121(PN)/92-97, datedthe 31st March, 1993, of the Government of India in the Ministry of Commerce, shallbe deemed to be single export product.

Provided further that nothing contained in this notification shall apply to importof Acetic Anhydride against licences issued after 24th November, 1993, except wheresuch licences together with the quantity required for manufacture of the export productmentioned therein have been issued with the approval of Advance Licensing Commit-


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tee in the office of the Director General of Foreign Trade;

(b) spares and mandatory spares, within a value limit of 5% of the value of thelicence, which are required to be exported along with the export product; and

(c) packaging materials required for packing of export product.

THE SCHEDULEVALUED BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

PART - 1(IMPORT)

(This consists __________________of pages)

Serial No. _______________________ Date of issue _______________Port of registration: _________________________This is granted in favour of ________________________________________________________________________


Materials imported against Advance Licence No.__________dated the __________is-sued by ________to the above importer and covered by the list of materials specified underPart 'C' of this Certificate would be eligible for exemption from customs duties subject to theconditions specified in the notification of the Government of India, Ministry of Finance, De-partment of Revenue No.203/92-Customs dated the 19th May, 1992.


A bond/legal undertaking in terms of condition (b) of the said notification for Rs._________ shall be executed with ________________________(Licensing authority), be-fore the clearance of the goods from the Customs.


Date:

Bond (s) / legal undertaking (s) executed on _______for Rs.___________(Rupees___________________) and registered under S.No._____________with this office.

It has been verified that the export obligations has been discharged in full. Thereforerequirement of Bond/Legal undertaking is waived.

(Strike off inapplicable portion)SignatureSeal of licensing authorityDate:


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PART ANames and addresses of the factories where the resultant products for exports are manufactured._____________________________________________________________________________________________

_____________________________________________________________________________________________PART B

Names and addresses of the factories where the ancillaries to the resultant productsfor exports are manufactured._____________________________________________________________________________________________

_____________________________________________________________________________________________PART C

LIST OF ITEMS OF IMPORT

_________________________________________________________________________________________________________________Sl.No. Item of Import Quantity Technical Quantity CIF Value in S.No. of thecharateristics Indian Rs. & resultant

in equivalent products inUS $ Part B

__________________________________________________________________________________________________________________1 2 3 4 5 6 7

__________________________________________________________________________________________________________________

_____________________________________________________________________________________________Total Value=

PART DPARTICULARS OF IMPORTS (OF MATERIALS)

________________________________________________________________________________________________________________S.No. S.No. of Bill of Entry No. Description Quantity CIF

the materials and date and name and net Valuein Part C of the Custom House weight

of import______________________________________________________________________________________________________________________________

1 2 3 4 5 6____________________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________Duty leviable but for exemption_____________________________________________________________________________________________

Heading No. of the First Rate of duty Amount of Signature of CustomsSchedule to the Customs duty Officer with designation andTariff Act, 1975 and (i) Basic sealHeading No. in the (ii) AdditionalSchedule to the Central (iii) AuxiliaryExcise Tariff Act,1985 for levy of additional duty.

_________________________________________________________________________________________________________7 8 9 10_______________________________________________________________________________________________________________________


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PART G

Duties paid on materials in respect of which the condition of the said notification are not com-plied with___________________________________________________________________________________________________________S.No. S.No. in Descriptions Rate of duty Amount Particulars Signature

Part D quantity and leviable of of duty of theunder value of i) Basic i) duty paying Customs

Officerwhich the materials ii) Additional ii) Interest documentsimport of on which iii) Auxiliarythe mate- dutyrials has paidbeenentered

___________________________________________________________________________________________________________1 2 3 4 5 6 7

___________________________________________________________________________________________________________

____________________________________________________________________________________________________________VALUE BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

PART-2(EXPORT)

(This consists of ..............................pages)Sl.No................................................. (EXP) Date of issue ................Port of Registration ........................................Issued to.......................................................................................................................... (name and full address of the licencee)

Materials imported against Licence No. ................. dated ................ issued by

....................................... to the above importer and covered by the list of materials specifiedunder part 'C' of this certificate would be eligible for exemption from custom duties subject to theconditions specified in the notification of the Government of India, Ministry of Finance, Depart-ment of Revenue No. 203/92-Customs, dated the 19th May, 1992.


A Bond/Legal Undertaking, in terms of the said Notification, for Rs........................................ shall be executed with ....................................... (licensing authority),before clearances of the goods from the customs.



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Bond/Legal under taking executed on ....................................... for Rs. .......................................(Rs. .............................................. ) and registered under Sl.No. .......................... with this office.It has been verified that the export obligation has been discharged in full. Therefore requirementof Bond/Legal undertaking is waived.(Strike off inapplicable portion)


PART - AName and address of the factories where the resultant products for export are manufac-tured_________________________________________________________________________________________________________

_________________________________________________________________________________________________________

PART - BName and address of factories where the ancillaries to the resultant products for exportare manufactured._________________________________________________________________________________________________________

________________________________________________________________________________________________________

(Part C and D figures in the Imports Part of this DEEC)



1 2 3 4_________________________________________________________________________________________________________

_________________________________________________________________________________________________________Quantity FOB Value in Rs./US$ S.No. of the materials in Part-

C_________________________________________________________________________________________________________

5 6 7__________________________________________________________________________________________________________________________________________________________________________________________________________________

_________________________________________________________________________________________________________


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_________________________________________________________________________________________________________Sl.No. Sl.No. of the Name of the Customs Shipping Bill No. Name of the

resultant product House of Shipment and Date vessel andin Part E outward entry

of the vessel_________________________________________________________________________________________________________

1 2 3 4 5_________________________________________________________________________________________________________

_________________________________________________________________________________________________________Quantity Net weight of the Description as FOB Signature of Customs

export product per the Shipping value in Officer with name,Bill Rs./US $ designation and seal& remarks if any

_________________________________________________________________________________________________________6 7 8 9 10

_________________________________________________________________________________________________________

_________________________________________________________________________________________________________

PART - H

Statement of Imports and Exports MadeType of Licence: - Licence No. Date:.............................. .......................................................................................... ............................................................Details of Imports Made_________________________________________________________________________________________________________Sl.No. Sl.No. of Description Quantity C.I.F. Value

part C Imported In Rs./In EquivalentUS $

_________________________________________________________________________________________________________1 2 3 4 5

_________________________________________________________________________________________________________

_________________________________________________________________________________________________________Details of Exports Made_________________________________________________________________________________________________________Sl.No. Sl.No. of Description Quantity C.I.F. Value

part E Exported In Rs./In EquivalentUS $

_________________________________________________________________________________________________________1 2 3 4 5

_________________________________________________________________________________________________________

_________________________________________________________________________________________________________


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2. I/We hereby declare that no benefit under rule 56A/57A/191A/191B as in force immedi-ately before the 1st October, 1994, or under rule 57A/12(1)(b)/13(1)(b) of Central ExciseRules, 1944 has been availed in respect of exports made under this DEEC.


Certificate by Chartered Accountant/Cost AccountantI have examined that applicant firm's actual imports and exports as given above and find them ascorrect.


_________________________________________________________________________________________________________


We have discharged the prescribed export obligation and the sale proceeds have been realized infull. We request that the licence and the DEEC may please be made transferrable.

Signature

Name of the signatoryDesignationFull Address

DEEC is made transferrableSignatureSeal of licensing authority

GENERAL EXEMPTION NO. 16Exemption to materials Imported Against Quantity Based Advance Licence -[Notfn. No. 204/92-Cus., dt. 19.5.1992 as amended by Notfn. Nos. 248/92, 290/92, 99/93,139/93, 159/93,183/93, 105/94, 136/94, 180/94, 82/95, 101/95 and 32/98].

In exercise of the powers conferred by sub-section (1) of section 25 of the CustomsAct, 1962 (52 of 1962) the Central Government, being satisfied that it is necessary in the publicinterest so to do, hereby exempts materials imported into India, against an Advance Licenceissued on or before 31st March, 1995 (hereinafter referred to as the said licence) from thewhole of the duty of customs leviable thereon which is specified in the First Schedule to theCustoms Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviablethereon under section 3 of the said Customs Tariff Act, subject to the following condtions,namely:-

(i) that the materials imported are covered by a Quantity Based Duty Exemption EntitlementCertificate (hereinafter referred to as the said certificate), issued by the Licensing authority inthe form specified in the Schedule annexed to this notification, in respect of the value, quantity,


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(vii) exempt materials shall not be disposed of or utilised in any manner, except for utilisationin discharge of export obligation, before the export obligation under the said licence has beendischarged in full and export proceeds realised;

Provided that the materials imported against an Advance Intermediate Licence issuedafter 31st March, 1993, shall not be disposed of after the discharge of export obligation andrealisation of sale proceeds and such materials may be utilised by the importer for manufactureof any other goods.

Provided that Acetic Anhydride in respect of which the benefit of this notification isclaimed shall be utilised by the importer in his own factory or in the factory of any othermanufacturer indicated in the said certificate even after discharge of export obligation andrealisation of export proceeds;(viii) where benefit of the notification is sought by a person other than licencee, such benefitshall be allowed against the said licence and the said certificate only if it bears endorsement of transferability of the Licensing Authority.

Provided that no such endorsement of transferability shall be made by the LicensingAuthority on Advance Intermediate Licences issued after 31st march, 1993.

Provided that benefit of this notification shall not be allowed to a transferee of the licencefor import of Acetic Anhydride except where licence is endorsed for transferability before 24thNovember, 1993, and is transferred to an actual user who undertakes to use the Acetic Anhydridein his own factory;

Explanation:- In this notification,-

(i) "Advance Licence" means a Quantity Based Advance Licence issued in terms of para50, Advance Intermediate Licence issued under para 55 or Quantity based Advance Licenceissued under para 72 of the Export and Import Policy April 1992 - March, 1997.

(ii) "Export and Import Policy April, 1992 - March 1977" means the Export and ImportPolicy 1 April 1992 - March 1997 published vide Public Notice of the Government of India inthe Ministry of Commerce No. 1-ITC(PN)/92-97, dated the 31st March, 1992 as amended fromtime to time.

(iii) "Licensing Authority" means an authority competent to grant a licence under Imports(Control) Order, 1955 made under the Imports and Exports (Control) Act, 1947 (18 of 1947).

(iv) "Materials" means -

(a) raw materials, components, intermediates, consumables, computer softwareand parts required for manufacture of export product; or in case of a Quantity basedAdvance Intermediate Licence, for manufacture and supply to holder of a Special ImprestLicence for producing final goods referred to in sub-clause (b), (c) and (d) of clause (iii)of the Explanation, in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.128/94-Customs, dated the 10th June, 1994:

Provided that nothing contained in this notification shall apply to import of Acetic Anhydride against licences issued after 24th November, 1993, except wheresuch licences have been issued with the approval of Advance Licensing Committee in

the office of the Director General of Foreign Trade;(b) spares and mandatory spares, within a value limit of 5% of the value of the


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licence issued upto the 31st March, 1993, which are required to be exported along withthe export product; and

(c) packaging materials required for packing of export product.


PART - 1(IMPORT)

(This consists__________of pages)

Serial No. _______________(IMP) Date of issue____________

Port of registration: _______________

Issued to____________________________________

____________________________________


Materials imported against Advance Licence No.___________dated the ___________issued by _____________to the above importer and covered by the list of materials specifiedunder Part 'C' of this Certificate would be eligible for exemption from duty subject to the

conditions specified in the notification of the Government of India in the Department of Rev-enue No.204/92-Customs dated the 19th May, 1992.


A bond/legal undertaking in terms of condition (b) of the said notification for Rs._________shall be executed with ___________(Licensing authority), before the clearance of the goods from the Customs.

SignatureSealing of licensing authorityDate:

Bond(s)/legal undertaking(s) executed on ________________for Rs._________(Rupees_________________) and registered under S.No. _______________with this office.

It has been verified that the export obligations has been discharged in full. Thereforerequirement of Bond/Legal undertaking waived.

(Strike off inapplicable portion)SignatureSeal of licensing authorityDate:


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PART ANames and addresses of factories where the resultant products for exports are manufactured.___________________________________________________________________________________________

___________________________________________________________________________________________PART B

Names and addresses of the factories where the ancillaries to the resultant products for exports aremanufactured.___________________________________________________________________________________________

___________________________________________________________________________________________


_________________________________________________________________________________________________________________

Sl.No. Item of Import Quantity Technical Quantity CIF Value in S.No. of thecharateristics Indian Rs. & resultant

in equivalent products inUS $ Part E

__________________________________________________________________________________________________________________1 2 3 4 5 6 7__________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________PART D

PARTICULARS OF IMPORTS OF MATERIALS________________________________________________________________________________________________________________

S.No. S.No. of Bill of Entry No. Description Quantity CIFthe materials and date and name and net Valuein Part C of the Custom House weight

of import______________________________________________________________________________________________________________________________

1 2 3 4 5 6______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Duty leviable but for exemption_________________________________________________________________________________________________________Heading No. of the First Rate of duty Amount of Signature of theSchedule to the Customs duty Customs Officer withTariff Act, 1975 and (i) Basic designation and seal

Heading No. in the (ii) AdditionalSchedule to the Central (iii) AuxiliaryExcise Tariff Act,


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1985 for levy of additional duty._________________________________________________________________________________________________________

7 8 9 10_______________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________(Part E & F figures in the Export Part of this DEEC)

PART G

Duties paid on materials in respect of which the conditions of the said notification are notcomplied with___________________________________________________________________________________________________________S.No. S.No. in Descriptions Rate of duty Amount Particulars Signature of the

Part D quantity and leviable of of duty Customs Officerunder value of i) Basic i) duty payingwhich the materials ii) Additional ii) Interest documentsimport of on which iii) Auxiliarythe mate- duty isrials has paidbeen

entered___________________________________________________________________________________________________________

1 2 3 4 5 6 7___________________________________________________________________________________________________________

_____________________________________________________________________________________________________________QUANTITY BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE

PART-2

(EXPORT)

(This consists of ..............................pages)Sl.No......... (EXP) Date of issue ................Port of Registration ........................................Issued to

.............................................................

............................................................. (name and full address of the licencee)

Materials imported against Licence No. .................. dated .............. issued by ...................... to theabove importer and covered by the list of materials specified under part 'C' of this certificatewoould be eligible for exemption from customs duties subject to the conditions specified in thenotification of the Government of India, Ministry of Finance, Department of Revenue No. 204/92-

Customs, dated the 19th May, 1992.The importer shall make the exports in terms of the said Notification within

............................ months from the date of clearances of issue of licence.


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A Bond/Legal Undertaking, in terms of the said Notification, for Rs. ............................shall be executed with ...................................... (licensing authority), before clearances of thegoods from the customs.


Bond/Legal undertaking executed on ....................................... for Rs. .......................................(Rs. ....................................... ) and registered under Sl.No. ....................................... with thisoffice.

It has been verified that the export obligation has been discharged in full. Therefore requirementof Bond/Legal undertaking is waived.(Strike off inapplicable portion)


PART - ANames and addresses of the factories where the resultant products for export are manufactured____________________________________________________________________________________________________________________

(1) (2)____________________________________________________________________________________________________________________

_________________________________________________________________________________________________________PART - B

Names and address of factories where the ancillaries to the resultant products for export aremanufactured._________________________________________________________________________________________________________

_________________________________________________________________________________________________________(Part C and D figures in the Imports of Part of this DEEC)


_________________________________________________________________________________________________________Sl.No. Description Quality Technical characteristics_________________________________________________________________________________________________________

1 2 3 4__________________________________________________________________________________________________________________________________________________________________________________________________________________

Quantity FOB Value in Rs./US$ S.No. of the materials in Part-C

_________________________________________________________________________________________________________5 6 7__________________________________________________________________________________________________________________________________________________________________________________________________________________


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_________________________________________________________________________________________________________


_________________________________________________________________________________________________________Sl.No. Sl.No. of the Name of the Customs Shipping Bill No. Name of the

resultant product House of Shipment and Date vessel andin art E outward entry

of the vessel_________________________________________________________________________________________________________

1 2 3 4 5__________________________________________________________________________________________________________________________________________________________________________________________________________________

Quantity Net weight of the Description as FOB Signature of Customsexport product per the Shippin value in Officer with name,Bill Rs./US $ designation and seal

& remarks if any_________________________________________________________________________________________________________

6 7 8 9 10_________________________________________________________________________________________________________

_________________________________________________________________________________________________________PART - H

Statement of Imports and Exports/Supply Made

Type of Licence: Licence No. Date:.............................. .......................................................................................... ............................................................Details of Imports Made_________________________________________________________________________________________________________Sl.No. Sl.No. of Description Quantity C.I.F. Value

part C Imported In Rs./InEquivalent

US $_________________________________________________________________________________________________________1 2 3 4 5

_________________________________________________________________________________________________________

_________________________________________________________________________________________________________Details of Exports Made

_________________________________________________________________________________________________________Sl.No. Sl.No. of Description Quantity C.I.F. Value

part E Exported In Rs./InEquivalent

US $_________________________________________________________________________________________________________

1 2 3 4 5_________________________________________________________________________________________________________


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_________________________________________________________________________________________________________


2. I/We hereby declare that no benefit under rule 191A/191B of Central Excise Rules,1944 has been availed of in respect of exports made under this DEEC.3. I/We hereby declare that no benefit, under rule 191A/rule 191B, as in force immedi-ately before the 1st October, 1994, or rule 12(1)(b) or rule 13(1)(b) of the Central Excise Rules,1944, except for the benefit under notification No.49/94-CE-NT dated 22nd September, 1994has been availed in respect of exports made under this DEEC.

i) _____________________________________________ii) _____________________________________________iii) _____________________________________________

(details of inputs to be given for which credit obtained)


Certified by Chartered Accountant/Cost AccountantI have examined that applicant firm's actual imports and exports as given above and find them incorrect.



We have discharged the prescribed export obligation and the sale proceeds have been realized infull. We request that the licence and the DEEC may please be made transferrable.


DEEC is made transferrableSignature


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