News Flash
  • Draft Civil List 2022 as on 01st Jan 2022. Click here
  • Letter dt. 21.01.2022 - DGHRD launches on-line utility 'e-Vacancy Module' for reporting Direct Recruitment Vacancies of Group B and C posts (CBIC) by CCAs Click here || Manual E-Vacancy Module
  • General Elections to the Legislative Assembly of Uttar Pradesh, 2022-Deployment of Expenditure Observers in Phase III-Regarding Click here
  • General Elections to the Legislative Assembly of Uttar Pradesh, 2022-Deployment of 08 Expenditure Observers in Phase IV-Regarding Click here
  • General Elections to the Legislative Assembly of Goa, Manipur, Punjab, Uttar Pradesh and Uttarakhand, 2022-Reporting in constituency one day before last date of nomination during 2nd visit-Regarding Click here
  • WCO Certificates of Merit- International Customs Day - 2022 Click here
  • Filling up of the post of Assistant in Directorate of Enforcement on deputation basis-Reg. Click here
  • General Elections to the Legislative Assembly of Punjab, 2022-Deployment of Expenditure Observers -Regarding Click here
  • Online training on “Post Clearance Audit and Customs Transfer Pricing” for group 'A' officers of CBIC on 08 & 09.02.2022 -reg. Click here
  • 15th Session of the Virtual Customs Orientation Academy (VCOA) from 21" March, 2022 to 24th June, 2022-Reg Click here
  • General Elections to the Legislative Assembly of Uttar Pradesh, 2022-Relieving of Expenditure Observers in Phase-I-Regarding Click here
  • General Elections to the Legislative Assembly of Uttar Pradesh, 2022-Deployment of Expenditure Observers in Phase-I-Regarding. Click here
  • General Elections to the Legislative Assembly of Uttar Pradesh, 2022-Deployment of Expenditure Observers in Phase-II-Regarding Click here
  • Notification issued on Notification for Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of March 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers Click here
  • General Elections to the Legislative Assembly of Uttarakhand, 2022-Deployment of 05 Expenditure Observers-Regarding Click here
  • General Elections to the Legislative Assembly of Uttarakhand, 2022-Deployment of Expenditure Observers-Regarding Click here
  • General Elections to the Legislative Assembly of Punjab, 2022-Deployment of 17 Expenditure Observers-Regarding Click here
  • DGTS has extended the last date from 13.01.2022 to 28/01/2022 of submission of Bid/ Proposal for “RFP for Selection of Communication Agency for CBICs Taxpayer Outreach Program” Tender ID :- 2021_DREV_662959_1 on E- Procurement Portal, to applyClick here
  • General Elections to the Legislative Assemblies of Goa, Manipur, Punjab, Uttar Pradesh and Uttarakhand, 2022-Virtual Briefing Meeting of Central Observers on 14.01.2022-Regarding Click here
  • General Elections to the Legislative Assembly of Uttar Pradesh, 2022-Deployment of Expenditure Observers in Phase-I-Regarding Click here
  • General Elections to the Legislative Assemblies of Goa, Manipur, Punjab, Uttar Pradesh and Uttarakhand, 2022-Briefing Meeting of Observers on 14.01.2022-Regarding Click here
  • General Elections to the Legislative Assemblies of Goa, Manipur, Punjab, Uttar Pradesh and Uttarakhand, 2022-Briefing Meeting of Observers on 14.01.2022-Regarding Click here
  • The stakeholders are hereby informed that, since 16.01.2022, the new toll-free number for ECCS helpdesk shall be 1800-2666-882
  • OM dated 10.01.2022 regarding corrections in the integrated All India Seniority List (AISL) of Superintendents of Central Excise for the period 01.01.1998 to 31.12.2006 Click here
  • Departmental Examination for Confirmation of Appraisers/ Examiners and Preventive Officers from 02.02.2022 to 04.02.2022-reg.Click here || Annexure I || Annexure II || Annexure III
  • Guidelines for recovery under section 79 for cases covered under explanation to Section75(12) of the CGST Act, 2017 Click here
  • Preventive measures to contain the spread of Novel Coronavirus (Covid-19)- Attendance of Central Government officials- regarding. Click here
  • Seeking application for vacancies in the grade of Pr. Additional Director General/Additional Director General/Additional Director/Joint Director/ Deputy Director/Assistant Director in DG Systems & Data Management– reg Click here
  • Inviting nomination for the post of Constable in NIA on deputation-Reg. Click here
  • The Customs Tariff w.e.f. 01.01.2022.Click here
  • Press Release on decisions of 46th GST Council. Click here
  • Online training on "Single Window" for Group 'A' officers of CBIC on 25.01.2022 -reg. Click here
  • Guidelines for Management and Administration of Consumer Welfare Fund provided to Board under rule 97(7A) of the CGST Rules, 2017.Click here
  • Notification issued to make Tenth Amendment (2021) to CGST Rule.Click here
  • Online training on “Prevention of Money Laundering Act (PMLA)” for Group 'A' officers of CBIC on 21.01.2022 -reg.Click here
  • Annual General Transfer 2022Click here
  • DGTS is organizing a Pre-Bid Conference on 29.12.2021 at 3 PM. at C.R Building , ITO , New Delhi for selection of communication Agency for CBIC's Taxpayer Outreach Program, Tender ID-2021_DREV_662959_1 . Intersted agencies are requested to participate and submit participant's details at dgts-cbic@gov.in Click here
  • Online training on “Free Trade Agreements, possible misuse and redressal mechanism” for Group 'A' officers of CBIC on 18th Jan, 2022 -reg..Click here
  • World Customs Organization(WCO)-Japan Career Development Programme 2022-2023.Click here
  • Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of February, 2022.It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers.Click here
  • Prospective trainings for the month of January 2022Click here
  • Filling up of the post of Preventive Officer, Customs in KASEZ-Reg.Click here
  • Online training on "Advance Ruling" for Group 'A' officers of CBIC on 11.01.2022 - reg.Click here
  • Draft Seniority list of Assistant Commissioners of Customs & Indirect Taxes {Group 'A' of IRS (C&IT)} appointed/promoted against the vacancy year 2002-03 to 2012-13 in respect of officers serving as on 01.01.2021 - reg.Click here || Draft Seniority List
  • CBIC is inviting applications/bids, through “Request for Proposal (RFP) for selection of Communication Agency for CBIC’s Taxpayer Outreach programs”. Interested agencies may apply online through e-procurement portal. For more details, please Click here
  • No Objection Certificate for filling up Direct Recruitment Vacancies in the grade of MTS under CBIC for the vacancy Year 2020.Click here
  • Registration and Requisition Letter issued for Next Dept. Exam. of Inspectors to be held from 08.02.2022 to 11.02.2022.Click here || Annexure
  • Instruction regarding data collection on pending compassionate appointment - reg.Click here
  • Deputation in respect of Group “B”(non-gazetted) Group“C” employees under CBIC-Reg.Click here
  • Violation of Central Civil Services (Conduct Rules), 1964—RegClick here
  • Seminar on “Collection, Analysis and Handling of Intelligence and Evidences in Digital World” to be conducted on 06th & 07th January, 2022 at NACIN, MumbaiClick here || Schedule of Training
  • Master's Degree Programme in Public Finance at the National Graduate Institute of Policy Studies (GRIPS) in Tokyo, Japan (2022-23)-Reg Click here GRIPS circular   ||  GRIPS proforma  ||  Annexure I   ||  Annexure-II
  • Tax Information Portal launched for enhanced view of all Indirect Tax Acts, Rules, Regulations and Forms.Click here
  • Notification issued to make Ninth Amendment (2021) to CGST Rules. Click here
View All

Project Imports Regulations, 1986

[Notification No. 230/86-Cus dated 03.04.1986,
amended by Notification No. 17/1992 - Cus., dated 07/01/1992, 142/1992 - Cus., dated 10-03-1992, 153/1995 - Customs, dated 27-10-1995, 54/1997 - Cus., dated 05-06-1997, 92/2002 - Cus., dated 06-09-2002, 37/2003 - Cus.,  dated 01/03/2003, 16/2004 - Cus.,  dated 08/01/2004, 17/2006 - Cus.,  dated 01/03/2006, 30/2007 - Cus., dated 01/03/2007, 15 /2010 - Cus.,  dated 27/02/2010, 18 /2012 - Cus.,  dated 17/03/2012] , 25/2014-Cus., dated 11th July. 2014 ]

1. Short title and commencements.-

(1) These regulations may be called the Project Imports Regulations, 1986.

(2) They shall come into force on the 3rd day of April, 1986.

2. Application.-

These regulations shall apply for assessment and clearance of the goods falling under heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

3. Definitions. - 

For the purposes of these regulations,

(a) "industrial plant" means an industrial system designed to be employed directly in the performance of any process or series of processes necessary for manufacture, production or extraction of a commodity, but does not include - 

(i) establishments designed to offer services of any description such as hotels, hospitals, photographic studios, photographic film processing laboratories, photocopying studios, laundries, garages and workshops; or

(ii) a single machine or a composite machine, within the meaning assigned to it, in Notes 3 and 4 to Section XVI of the said First Schedule;

Explanation :- For the purposes of sub-clause (i) the expression "establishments designed to offer services of any description" shall not include video recording or editing units, cinematographic studios, cinematographic film processing laboratories, and sound recording, processing, mixing or editing studios;

(b) "Sponsoring authority" means an authority specified in the Table annexed to these regulation;

(c) "substantial expansion" means an expansion which will increase the existing installed capacity by not less than 25 per cent;

(d) "unit" means any self-contained portion of an industrial plant or any self-contained portion of a project specified under the said heading No. 98.01 and having an independent function in the execution of the said project.

4.  Eligibility.-

 

The assessment under the said heading No. 98.01 shall be available only to those goods which are imported (whether in one or more than one consignment) against one or more specific contracts, which have been registered with the appropriate Custom House in the manner specified in regulation 5 and such contracts or contracts has or have been so registered,

      i.            before any order is made by the proper officer of customs permitting the clearance of the goods for home consumption;

     ii.             in the case of goods cleared for home consumption without payment of duty subject to re-export in respect of fairs, exhibitions, demonstrations, seminars, congresses and conferences, duly sponsored or approved by the Government of India or Trade Fair Authority of India, as the case may be, before the - Customs  payment of duty.

5. Registration of Contracts.-

    1)       Every importer claiming assessment of the goods falling under the said heading No. 98.01, on or before their importation shall apply in writing to the proper officer at the port where the goods are to be imported or where the duty is to be paid for registration of the contract or contracts, as the case may be :

Provided that in the case of consignments sought to be cleared through a Custom House other than the Custom House at which the contract is registered, the importer shall produce from the Customs House of registration such information as the proper officer may require.

    2)       The importer shall apply, as soon as may be, after he has obtained the Import trade control licence wherever required for the import of articles covered by the contract and in case of imports covered by the Open General Licence or imports made by Central Government, any State Government, statutory corporation, public body or Government undertaking run as a joint stock company (hereinafter referred to as "Government Agency") as soon as clearance from the concerned Administrative Ministry or Department, as the case may be, has been obtained.

    3)       The application shall specify - 

(a) the location of the plant or project;

(b) the description of the articles to be manufactured, produced, mined or explored;

(c) the installed or designed capacity of the plant or project and in the case of substantial expansion of an existing plant or project the installed capacity and the proposed addition thereto;

(d) such other particulars as may be considered necessary by the proper officer for purposes of assessment under the said heading.

    4)         The application shall be accompanied by the original deed of contract together with a true copy thereof, the import trade control licence, wherever required, and an approved list of items from the Directorate General of Technical Development or the concerned sponsoring authority.

    5)         The importer shall also furnish such other documents or other particulars as may be required by the proper officer in connection with the registration of contract.

    6)         The proper officer shall, on being satisfied that the application in the order register the contract by entering the particulars thereof in a book kept for the purpose, assign a number in token of the registration and communicate that number of the importer and shall also return to the importer all the original documents which are no longer required by him.

6. Amendment of contract.- 

(1)   If any contract referred to in regulation 5 is amended, whether before or after registration, the importer shall make an application for registration of the amendments to the said contract to the proper officer.

(2)   The application shall be accompanied by the original deed of contract relating to the amendments together with a true copy thereof and the documents, if any, permitting consequential amendments to the import trade control licence, wherever required, for the import of articles covered by the contract and in the case of imports covered by Open General Licence, as soon as clearance from the concerned sponsoring authority, as the case may be, has been obtained alongwith a list of articles referred to in clause (4) of regulation 5 duly attested.

(3)    On being satisfied that the application is in order, the proper office shall make a note of the amendments in the register.

7. Finalisation of contract.-

 

The importer shall within three months from the - Customs clearance for home consumption of the last consignment of the goods or within such extended period as the proper officer may allow, submit a statement indicating the details of the goods imported together with necessary documents as proof regarding the value and quantity of the goods so imported in terms of this Regulation and any other document that may be required by the proper officer for finalisation of the contract.

Sr. No.

 Name of the Plant or Project

 Sponsoring Authority

1.

All plants and projects under SSI Units

Director of Industries of the Concerned State

2.

All Power Plants and Transmission projects under :-

(a) National Thermal Power Corporation  Ltd.

National Thermal Power Corporation Ltd.,  NTPC Bhawan, SCOPE Complex, 7, Lodi Road, Institutional Area, New Delhi -110 003

(b) Tehri Hydro Development Corporation Ltd.

Tehri Hydro Development Corporation Limited Bhagirathi Bhawan (Top Terrace), Bhagirathipuram, Tehri Tehri (Garhwal) 249 001(UP).

(c) Nathpa Jhakri Power Corporation Ltd.

Nathpa Jhakri Power Corporation Limited Himfed Building Khalini, Shimla (HP).

d) North Eastern Electric Power Corporation Ltd.

North Eastern Electric Power Corporation Limited Brookland Compound Lower New Colony Shillong - 793 001.

(e) National Hydroelectric Power Corporation  Ltd.

National Hydroelectric Power Corporation Limited NHPC Office Complex Sector-33, Faridabad Faridabad (Haryana).

(f) Bhakra Beas Management Board.

Bhakra Beas Management Board Madhya Marg, Sector-19/B Chandigarh - 160 019.

(g) Central Power Research Institute.

Central Power Research Institute, Prof. C.V. Raman Road, Raj Mahal Vilas Extn. II, Stage P.O., P.B. No. 9401, Bangalore - 560 094.

(h) National Power Training Institute.

National Power Training Institute Sector 33, Faridabad Haryana - 121 003.

(i) Power Grid Corporation of India Ltd.

Power Grid Corporation of India Ltd. Hemkunt Chambers, 6th Floor, 87, Nehru Place, New Delhi - 110 019.

3.

Power Plants & Transmission Projects other than those mentioned at Sl. No. 2 above.

Secretary to the State Government or Union Territory concerned dealing with the subject of power or electricity.

3A.

Drinking Water Supply Projects for supply of water for human or animal consumption

Collector/District Magistrate/Deputy Commissioner of the District in which the project is located.

3B.

Aerial Passenger Ropeway Project

Joint Secretary to the Government of India in the Ministry of Tourism or the Secretary to a State Government dealing with subject of tourism

3C.

Water Supply Projects

Collector/District Magistrate/ Deputy Commissioner of the District in which the project is located.

3D.

Pipeline projects for the transportation of crude oil, petroleum products or natural gas

Ministry of Petroleum and Natural Gas.

3E.

    (a)  Digital cinema development projects

    (b)  Digital head end project

Ministry of Information and Broadcasting.

3F

Metro Rail or Monorail project for urban public transport

Concerned State Government

3G

Project for installation of mechanized handling systems and pallet racking systems in mandis and warehouses for food grains, sugar and horticulture produce

Ministry of Agriculture

3H

Cold storage, cold room (including farm level pre-cooling) or industrial projects for preservation, storage or processing of agricultural, apiary, horticultural, dairy, poultry, aquatic and marine produce and meat

Ministry of Food Processing Industries

3-I

Green house set up for protected cultivation of horticulture and floriculture produce

Ministry of Agriculture

4.

Any other Plant and Project.

Concerned Administrative Ministry or Department.