Sunday, 1 July 2012

CG amends notification No. 100/2009-Cus, 101/2009-Cus, 102/2009-Cus and 103/2009-Cus all dt.11-09-2009 and 104/2009-Cus dt.14-09-2009


[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 42 /2012-Customs

New Delhi, the  22nd  June, 2012.
Ashadha 1 , 1934 SAKA

            G.S.R. 498 (E). -  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 interest so to do, hereby directs that each of the notifications of the  Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, shall be amended or further amended, as the case may be, in the manner  specified in the corresponding entry in column (3) of the said Table, namely :-
Table
Sl. No.
Notification number and date
Amendments
(1)
(2)
(3)
1.
100/2009-Customs,dated the 11th September, 2009 [ Vide number G.S.R. 666 (E), dated the 11th September, 2009]

In the said notification,-
(a) in paragraph 2-
(i) in condition (2), after the words “each user would fulfil”, the words, figures and letters “and for authorizations issued on or after the 5th June, 2012, the details of the capital goods and the quantum of Export Obligation which Common Service provider  shall fulfil shall be mentioned in the authorization.” shall be inserted.
(ii) in condition (5)-
(A)   after the first Table, the following proviso shall be inserted, namely:-
 “Provided that in case authorizations are issued on or after the 5th June, 2012, the Common Service provider shall execute the bond with bank guarantee and the bank guarantee shall be equivalent to hundred percent. of the duty foregone, to be given by the Common Service provider or by any one of the users or a combination thereof, at the option of the Common Service provider:”.
(B)   after the proviso  as so inserted, in the existing first proviso, for the words, “Provided that”, the words, “Provided further that” shall be substituted.
(C) in condition (7), after the words “specific users”, the words “or the Authorization Holder, as the case may be,” shall be inserted.
(b) in the Explanation, in clause 3,-
(I) in sub-clause (1)-
(A)  for the words  “Common Service provider and each of the specific users”, the words  “Common Service provider and each of the specific users endorsed in the authorization or the Common Service Provider and specific users whose details are informed prior to export by Common Service provider to the Regional Authority, as the case may be,” shall be substituted. 
(B) in the second proviso, for the words “poultry and sericulture,”, the words   “poultry, sericulture, carpet, coir and jute,” shall be substituted.

(C) for the fifth proviso, the following proviso shall be substituted, namely:-

 “Provided also that the exports made to such countries as notified by the Director General of  Foreign Trade, shall not be counted for fixing average level of exports:”.
(D) after the sixth proviso, the following proviso shall be inserted, namely:-
 “Provided also that in the case of authorisations issued on or after the 5th June, 2012, for exports by users of the common service, to be counted towards fulfilment of export obligation of Common Service provider, the respective shipping bills of the users of common service shall contain the EPCG Authorization details of the Common Service provider and concerned Regional Authority must be informed about the details of the users prior to such export.”
(II) in sub-clause (2), in item (a),-
(A) in sub-item (v), for the words, brackets, figures and letters, “power projects and refineries not covered in (iv) above under ICB procedure;”, the words, brackets, letter and figures,  “mega power projects as provided in sub-clause (ii) of clause (f) of   para 8.2 of Foreign Trade Policy;”  shall be substituted.

(B) in sub-item (vi), for the words and letters, “as opposed to ICB;”, the words brackets, letter  and figures, “as provided in clause (j) of para 8.2  of  Foreign Trade Policy;” shall be substituted.

2.
101/2009-Customs,dated the 11th September, 2009 [ Vide number G.S.R. 667 (E), dated the 11th September, 2009]
In the said notification,-
(a) in paragraph 2-
(i) in condition (3), after the words “each user would fulfil”, the words, figures and letters “and for authorizations issued on or after the 5th June, 2012, the details of the capital goods and the quantum of Export Obligation which Common Service provider shall fulfil shall be mentioned in the authorization.” shall be inserted.
 (ii) in condition (4), after the words “Government of India”, the following proviso shall be inserted, namely:-
“Provided that this condition shall not be applicable where the benefit under TUFS has been obtained butexact line of business in TUFS is different from the line of business under EPCG or where benefits availed under TUFS are refunded, with applicable interest, before availing zero duty EPCG Authorization.” shall be inserted.

(iii) in condition (5), for the letters and words, “SHIS scrips which are not issued”, the words and letters, “provided that  this condition shall not be applicable where already availed SHIS benefit that is unutilized is surrendered or where benefits availed under SHIS that is utilized is refunded, with applicable interest, before availing zero duty EPCG authorization. SHIS scrips which are surrendered or benefit refunded or not issued” shall be substituted.
(iv) in condition (8), after the Table, the following proviso shall be inserted, namely:-
 “ Provided that in case authorizations are issued on or after the 5th June, 2012, the Common Service provider shall execute the bond with bank guarantee and the bank guarantee shall be equivalent to hundred percent. of the duty foregone, to be given by Common Service provider or by any one of the users or a combination thereof, at the option of the Common Service provider:”.
(v) in condition (10), after the words “specific users”, the words “or the Authorization Holder, as the case may be,” shall be inserted.
(b) in paragraph  4, for the figures, letters  and word, “31st  December, 2012”, the figures, letters  and word,“31st  December, 2013” shall be substituted.
(c) in the Explanation, in clause 3,-
(I) in sub-clause (1)-
(A)  for the words “Common Service provider and each of the specific users”, the words  “Common Service provider and each of the specific users endorsed in the authorization or the Common Service provider and specific users whose details are informed prior to export by Common Service provider to the Regional Authority, as the case may be,” shall be substituted. 
(B) in the second proviso, for the words “poultry and sericulture,” the words   “poultry, sericulture, carpet, coir and jute,” shall be substituted.

(C) for the fifth proviso, the following proviso shall be substituted, namely:-

 “Provided also that the exports made to such countries as notified by the Director General of Foreign Trade, shall not be counted for fixing average level of exports:”.
(D) after the sixth proviso, the following proviso shall be inserted, namely:-
 “Provided also that in the case of authorisations issued on or after the 5th June, 2012 for exports by users of the common service, to be counted towards fulfilment of export obligation of Common Service the respective shipping bills of the users of common service shall contain the EPCG Authorization details of the Common Service provider and concerned Regional Authority must be informed about the details of the users prior to such export.”
(II) in sub-clause (2), in item (a),-
(A) in sub-item (v) for the words, brackets, figures and letters,  “power projects and refineries not covered in (iv) above under ICB procedure;”, the words, brackets, figures and letters, “mega power projects as provided in sub-clause (ii) of clause (f) of  para 8.2  of Foreign Trade Policy;”  shall be substituted.

(B) in sub-item (vi), for the words and  letters,  “as opposed to ICB;”, the words, brackets, letter and  figures,  “as provided in clause (j) of para 8.2  of  Foreign Trade Policy;” shall be substituted.

3.
102/2009-Customs,dated the 11th September, 2009 [ Vide number G.S.R. 668 (E), dated the 11th September, 2009]
In the said notification,-

(a)    in paragraph 2-
(i) in condition (3), after the words “Government of India”, the following proviso shall be inserted, namely:-
“Provided that this condition shall not be applicable where the benefit under TUFS has been obtained  but exact line of business in TUFS is different from the line of business under EPCG or where benefits availed under TUFS are refunded, with applicable interest, before availing zero duty EPCG Authorization.”.

(ii) in condition (4), for the letters and words, “SHIS scrips which are not issued”, the words and letters, “provided that  this condition shall not be applicable where already availed SHIS benefit that is unutilized is surrendered or where benefits availed under SHIS that is utilized is refunded, with applicable interest, before availing zero duty EPCG authorization. SHIS scrips which are surrendered or benefit refunded or not issued” shall be substituted.

(iii) in condition (7), after the Table,-

(I)     the following provisos shall be inserted, namely:-

“Provided that the export obligation shall be 75% of the normal export obligation specified  above when fulfilled by export of following green technology products, namely, equipment for solar energy decentralized and grid connected products, bio-mass gassifier, bio-mass or waste boiler, vapour absorption chillers, waste heat boiler, waste heat recovery units, unfired heat recovery steam generators, wind turbine, solar collector and parts thereof, water treatment plants, wind mill and wind mill turbine or engine, other generating sets - wind powered, electrically operated vehicles – motor cars, electrically operated vehicles – lorries and trucks, electrically operated vehicles – motor cycle and  mopeds, and solar cells:

Provided further  that for units located in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura, the export obligation shall be 25% of the normal export obligation specified  above:”

(II)    after the provisos  as so inserted, in the existing first proviso, for the
words, “Provided further”, the words, “Provided also” shall be substituted.

(b) in paragraph 4, for the figures, letters and word, “31st  December, 2012”, the figures, letters and word,“31st  December, 2013” shall be substituted.

(c) in  the Explanation, in clause 2,-

(I) in sub-clause (1)- 
(A) in the second proviso, for the words “poultry and sericulture,” the words   “poultry, sericulture, carpet, coir and jute,” shall be substituted.

(B) for the fifth proviso, the following proviso shall be substituted, namely:-

 “Provided also that the exports made to such countries as notified by the Director General of  Foreign Trade, shall not be counted for fixing average level of exports:”.
 (II) in sub-clause (2), in item (a),-
(A) in sub-item (v),  for the words, brackets, figures and letters,  “power projects and refineries not covered in (iv) above under ICB procedure;”, the words, brackets, letter and  figures,  “mega power projects as provided in sub-clause (ii) of clause (f) of  para 8.2  of Foreign Trade Policy;”  shall be substituted.

(B)  in sub-item(vi), for the words and letters,  “as opposed to ICB;”, the words, brackets, letter and figures, “as provided in clause (j) of para 8.2  of  Foreign Trade Policy;” shall be substituted.
4.
103/2009-Customs,dated the 11th September, 2009 [ Vide number G.S.R. 669 (E), dated the 11th September, 2009]
In the said notification,-

(a) in paragraph 2, in condition (4),

(i)            after the first Table, the following provisos shall be inserted, namely,-

“Provided that the export obligation shall be 75% of the normal export obligation specified  above when fulfilled by export of following green technology products, namely, equipment for solar energy decentralized and grid connected products, bio-mass gassifier, bio-mass or waste boiler, vapour absorption chillers, waste heat boiler, waste heat recovery units, unfired heat recovery steam generators, wind turbine, solar collector and parts thereof, water treatment plants, wind mill and wind mill turbine or engine, other generating sets - wind powered, electrically operated vehicles – motor cars, electrically operated vehicles – lorries and trucks, electrically operated vehicles – motor cycle and  mopeds, and solar cells:

Provided further  that for units located in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura, the export obligation shall be 25% of the normal export obligation specified  above:”

(ii)  after the provisos as so inserted, in the existing first proviso, for the words, “Provided that”, the words, “Provided also that”, shall be substituted.

 (b) in the Explanation, in clause 2,- 
(I) in sub clause (1)-
(A) in the second proviso, for the words “poultry and sericulture,” the words   “poultry, sericulture, carpet, coir and jute,” shall be substituted.

(B) for the fifth proviso, the following proviso shall be substituted, namely:-

“Provided also that the exports made to such countries as notified by the Director General of Foreign Trade, shall not be counted for fixing average level of exports:”.
(II) in sub-clause (2), in item (a),-
(A) in sub-item (v) for the words, brackets, figures and letters,  “power projects and refineries not covered in (iv) above under ICB procedure;”, the words, brackets, letter and figures,  “mega power projects as provided in sub-clause (ii) of clause (f) of para 8.2  of Foreign Trade Policy;”  shall be substituted.

(B)  in sub-item (vi), for the words and letters,  “as opposed to ICB;”, the words, brackets, letter and figures, “as provided in clause (j) of para 8.2  of  Foreign Trade Policy;” shall be substituted.
5.
104/2009-Customs,dated the 14th September, 2009 [ Vide number G.S.R. 674 (E), dated the 14th September, 2009]
In the said notification,-

(a) in the opening paragraph, for the portion beginning with the words “hereby exempts” and ending with the brackets and words “ (hereinafter referred to as the said scrip),”, the following shall be substituted, namely:-

“hereby exempts –
(i) capital goods; and
(ii) components and spares and  parts, for capital goods imported earlier,
when imported into India against a duty credit scrip issued under the Status Holders Incentive Scheme in accordance with paragraph 3.16 of the Foreign Trade Policy (hereinafter referred to as the said scrip),”.

(b)  for Condition (4), the following condition shall be substituted, namely:-

“(4) that the said scrip shall be non-transferable and shall be used for import of capital goods relating to the sectors specified in condition (1):

Provided that the capital goods specified in appendix 37B of the Hand Book of Procedures volume 1 shall not be allowed for import:

Provided further that the import of components and spares and  parts against the said scrip shall be allowed only -
(i) in respect of capital goods imported earlier,
(ii) in respect of capital goods imported relating to the sectors specified in condition (1), and
(iii) upto  ten per cent.  of the duty credit amount in the said scrip originally issued:

Provided also that the said scrip shall be transferable amongst the status holders subject to the condition that the transferee status holder is a manufacturer and such transfer is endorsed by the Regional Authority, during the period of validity of the said scrip, mentioning the sectors for which the transferee has manufacturing facility and for which the transfer is granted:

Provided also that upon such transfer, the validity of the said scrip shall remain unchanged.”.

(c) after  condition (5) , the following condition shall be inserted, namely:-

“(5A) that the components and spares and  parts, for capital goods imported earlier, imported against the said scrip shall be meant for use in the capital goods already imported and subject to actual user condition and the importer at the time of clearance of the said components and spares and parts, shall furnish an undertaking to this effect to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that in case of non compliance of the said condition, he shall pay on demand an amount equal to the duty leviable, but for the exemption contained herein together with interest at the rate of fifteen percent. per annum from the date of clearance of the said materials.”

(d) in the Explanation,-

(I) after clause (i),  the following clauses shall be inserted, namely:-

“(ia) “Component” means one of the parts of a sub-assembly or assembly of which a manufactured product is made up and into which it may be resolved and it  includes an accessory or attachment to another component.

(ib) “Spares” means a part or a sub-assembly or assembly for substitution, that is ready to replace an identical or similar part or sub-assembly or assembly and it includes a component or an accessory.

(ic) “Part” means an element of a sub-assembly or assembly not normally useful by itself, and not amenable to further disassembly for maintenance purposes which may be a component, spare or an accessory.”.

(II) in clause (iii), for the words “Licensing Authority”, the words “Licensing Authority or Regional Authority” shall be substituted.

 [F.No.605/12/2012-DBK]


(Rajesh Kumar Agarwal)
Under Secretary to the Government of India

Note: (i)  The principal notification number 100/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.666 (E), dated the 11th September, 2009 and was last amended by notification No. 40/2012-Customs, dated the 14th June, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.445 (E), dated the 14th June, 2012.
 (ii)      The principal notification number 101/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.667 (E), dated the 11th September, 2009 and was last amended by notification No. 40/2012-Customs, dated the 14th June, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.445 (E), dated the 14th June, 2012.
 (iii)      The principal notification number 102/2009-Customs, dated the 11th September, 2009  was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide number G.S.R.668(E),  dated the 11th September, 2009 and was last amended by notification No. 40/2012-Customs, dated the 14th June, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.445 (E), dated the 14th June, 2012.
 (iv)    The principal notification number 103/2009-Customs, dated the 11th September, 2009  was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide number G.S.R.669(E),  dated the 11th September, 2009 and was last amended by notification No. 40/2012-Customs, dated the 14th June, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.445 (E), dated the 14th June, 2012.
 (v) The principal notification number 104/2009-Customs, dated the 14th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide number G.S.R.674(E),  dated the 14th September, 2009 and was last amended by notification No. 40/2012-Customs, dated the 14th June, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.445 (E), dated the 14th June, 2012.
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