Agri Infrastructure Incentive Scheme for Status Holders under
VKGUY under FTP 2009-14
[Customs
Notification No. 94 dated 11th September 2009]
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
exempts capital goods specified in paragraph 3.13.4 of the Foreign Trade
Policy, when imported into India against an Agri.Infrastructure
Incentive scrip (hereinafter referred to as the said scrip) issued under Vishesh Krishi and Gram Udyog Yojana (Special Agriculture
and Village Industry Scheme) in accordance with the aforesaid paragraph, -
(a) from the whole of the
duty of customs leviable thereon under the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975); and
(b) from the whole of the
additional duty leviable thereon under section 3 of
the said Customs Tariff Act, 1975(51 of 1975), subject to the following
conditions, namely,-
i. that the said scrip has been issued to an exporter
of products specified in paragraph 3.13.4 of the Foreign Trade Policy by the
Licensing Authority or Regional Authority and it is produced before the proper
officer of customs at the time of clearance for debit of the duties leviable on the goods;
i. that the scrip shall be non-transferable and the
capital goods allowed for import shall be in accordence
with the provisions of paragraph 3.13.4 of the Foreign Trade Policy:
ii. Provided that for import of Cold Chain equipments,
the scrip shall be freely transferable
iii. amongst status holders;
iv. that the capital goods imported under para 3.13.4
of the Foreign Trade Policy shall be subject to actual user condition and the
importer at the time of clearance of the said capital goods, 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:
v. that the imports and exports are undertaken through
seaports at Bedi (including Rozi-Jamnagar),
Chennai, Cochin, Dahej, Dharamtar,Haldia
(Haldia Dock complex of Kolkata port) Kakinada,
Kandla, Kolkata, Krishnapatnam, Magdalla,
Mangalore, Marmagoa, Muldwarka,
Mumbai, Mundhra, Nagapattinam,
Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam
and Vadinar or through any of the airports at
Ahmedabad, Bangalore, Bhubaneswar, Chennai, Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata,
Lucknow (Amausi), Mumbai, Nagpur, Rajasansi
(Amritsar), Srinagar, Trivandrum and Varanasi or through any of the Inland
Container Depots at Agra, Ahmedabad, Anaparthy
(Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar),
Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad
(Wanjarwadi and Maliwada),
Delhi, Dighi (Pune),
Durgapur (Export Promotion Industrial Park), Faridabad, Garhi
Harsaru, Gauhati, Guntur,
Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur,
Kanpur, Karur, Kota, Kundli,
Loni (District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad,
Nagpur, Nasik, Pimpri (Pune),
Pitampur (Indore), Pondicherry, Raipur, Rewari, Rudrapur(Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara, Varanasi, , Waluj
(Aurangabad) or through the Land Customs Station at Agartala,
Amritsar Rail Cargo, Attari Road, Changrabandha,
Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi or a Special Economic Zone notified under
section 4 of the Special Economic Zones Act, 2005 (28 of 2005):
vi. Provided that the Commissioner of Customs may with
in the jurisdiction , by special order, or by a Public Notice, and subject to
such conditions as may be specified by him, permits import and export from any
other seaport/airport/inland container depot or through any land customs
station;
vii. that the importer shall be entitled to avail of the
drawback or CENVAT credit of additional duty leviable
under Section 3 of the Customs Tariff Act, 1975 (51 of 1975) against the amount
debited in the said scrip.
2. The following categories of exports specified in
paragraph 3.17.2 of the Foreign Trade Policy shall not be counted for
calculation of export performance or for computation of entitlement under the
scheme:
i.
EOUs / EHTPs /
BTPs who are availing direct tax benefits / exemption;
ii.
Export of
imported goods covered under Para 2.35 of FTP;
iii.
Exports through
transshipment, meaning thereby that exports originating in third country but
transshipped through India;
iv.
Deemed Exports;
v.
Exports made by
SEZ units or SEZ products exported through DTA units; and
vi.
Items, which are
restricted or prohibited for export under Schedule-2 of Export Policy in ITC
(HS).
Explanation. - For the purposes of this notification,-
(i) “Capital goods” has
the same meaning as assigned to it in paragraph 9.12 of the Foreign Trade
Policy;
(ii) "Foreign Trade Policy" means the
Foreign Trade Policy 2009-2014, published by the Government of India in the
Ministry of Commerce and Industry vide notification No.1/2009-2014, dated the
27th August, 2009 as amended from time to time;
(iii) "Licensing Authority or Regional
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.
[F.No.605/58/2009-DBK ]