News Flash
  • Forthcoming General Elections to the Legislative Assemblies of Himachal Pradesh and Gujarat, 2022 and some Bye-election-Briefing meeting of Expenditure Observers-Regarding Click here
  • Vacancy circular dated 08.09.2022 of Lal Bahadur Shashtri National Academy of Administration (LBSNAA), inviting nominations for filling up various posts in LBSNAA Click here
  • Presidential Award of Appreciation Certificates & Medals to be announced on the occasion of Republic Day, 2023-reg. Click here
  • Constitution of regular panel of Senior/ Junior Standing Counsels for handling cases of CBIC before the various High Courts and other Fora-regClick here | विभिन्न उच्च न्यायालयों और अन्य मंचों के समक्ष अप्रत्यक्ष कराधान के मामलो का प्रतिनिधित्व करने के लिए वरिष्ठ/ कनिष्ठ स्थायी अधिवक्ता के पैनल का गठन, अधिवक्ताओं का नवीकरण / नवीन नियुक्ति - संबंधी Click here |DO letter dt 05-12-2007 Click here | DO letter dt. 14-09-2012Click here
  • Request for proposal for empanelment of ECTS Service Providers -reg. Click here
  • CBIC is conducting an industry consultation for Selection of Service Provider for Implementation & Management of Local Area Network (LAN). Click here
  • Filling up of the post of Deputy Secretary/Director in CBIC under Department of Revenue-reg. Click here
  • MDSEI – Seminar on “Prevention of Money Laundering Act (PMLA)” to be conducted on 22nd & 23rd September, 2022 at NACIN, Mumbai in Offline Mode for Group-A officers – reg. Click here | Schedule
  • नासिन, फ़रीदाबाद द्वारा Group-A अधिकारियों के लिए ‘राजभाषा हिन्दी’ विषय पर एक प्रशिक्षण (online Mode) on 13 सितंबर, 2022 (10:30 पूर्वाहन से 01:15 अपराह्न) -reg Click here
  • Steno 2019- Verification of Options & final chance for left-out candidates- reg. Click here
  • Result of Customs Brokers Licensing Regulations written exam for 2022 held on 03.08.2022 Click here
  • Online training on "Advance Ruling: An Introduction" for Group 'A' officers of CBIC on 17.08.2022 from 10:30 AM to 01:15 PM -reg Click here
  • Notification issued to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022 Click here
  • Calling Options/Preferences from selected candidates for the post of Stenographer Grade I & Grade II tor allocation of Zones/Formations - regsteno- I options and Steno- II options
  • Letter dt. 29.07.2022 regarding Equal Opportunity Policy Letter and Equal Opportunity Policy
  • Draft Integrated All India Seniority List of Superintendents of CGST & Central Excise, appointed to the grade during the period from 01.01.2007 to 31.12.2011 Click here
  • Draft Integrated All India Seniority List of Customs Appraisers for the period from 01.01.2012 to 31.12.2013 Click here
  • FAQs on GST applicability on ‘pre-packaged and labelled’ goods-reg. Click here
  • Vacancy Circular - Technical Officer Facilitation/Procedures (Grade A3) – in the Research and Policy Unit (Office of the Secretary General) at World Customs Organisation (WCO), Brussels. Click here   |   WCO Letter   |   Annex_1   |   Annex_2   |   Proforma
  • Online training on "Various issues relating to the illegal/unauthorized import of Jammers and other wireless products" on 28.07.2022 -reg. Click here
  • 16th Session of the Virtual Customs Orientation Academy (VCOA) will be held from 12 September 2022 to 16 December 2022-reg. Click here   |   WCO Letter   |   Annex_1   |   Annex_2   |   Proforma
  • Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B Click here
  • Final Zone Allocation of candidates selected through SSC CGLE 2019- reg Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Covering Letter
  • Letter, Schedule, Syllabus, Instructions alongwith an Excel file (Requisition Form) regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 02.08.2022 to 05.08.2022 issued by NACIN, ZC, Kanpur Letter and Details
  • Request for uploading instruction titled "Conduct of HC Litigation Monitoring Fortnight from 14.07.2022 to 27.07.2022 Click here
  • Warehousing of solar power generating units or items like solar panel, solar cell etc. for power plants with resulting goods ‘electricity’ - In-applicability of Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019 under section 65 of the Customs Act, 1962 regarding Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of Central Tax held in 14.03.2022 to 16.03.2022 and 19.03.2022 declared. Nodal Officers (Exam) may download marks-sheet alongwith forwarding letter from their e-Mail ID.
  • Recruitment to the Post of Skipper on deputation-RegClick here
  • CBLR -2022 exam Declaration of date-regClick here
  • Online training on 'Budget Management: Estimation, Allocation & Expenditure' for Group 'A' officer of CBIC on 12.07.2022 from 10:30 AM to 01:15 PM -reg. Click here
  • Prospective Training for the month of July , 2022 Click here
  • Notification issued to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022
  • Notification issued to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
  • Notification issued to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
  • Notifications issued to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 and to extend dates of specified compliance
  • Notifications issued to make amendments (First Amendment, 2022) to the CGST Rules, 2 017
  • Simplified regulatory framework for e-commerce exports of jewellery through Courier mode Circular and Notification
  • Notification issued on 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 September, 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
  • Invitation for scholarship programme- Master Degree in Strategic Management and IPR at Aoyama Gakuin University (AGU) Tokyo Japan (2023-24)-reg. Click here | WCO Invitation   |   Annex-1   |   Annex-2   |   Annex-3   |   Proforma
  • Commendation Certificate on the occasion of 5th GST Day- regClick here
  • O.M. dated 24.06.2022 regarding Constitution of Internal FRACing Unit (IFU) - regarding Click here
  • Corrigendum dated 21.06.2022 regarding RFP No. NACIN/TRNG/232/2022-MCTP-O/o Pr. DG-NACIN-Faridabad dated 01.06.2022 to select a Partner Institute to conduct Phase-III and Phase-IV of Mid-Career Training Programme (MCTP) for IRS (C&IT) Officers Click here
  • Request for publishing notice inviting tender for hiring of office premisesat Bhopal for NACIN ZC, BhopalClick here
  • Independence Day Flag Ceremony at Red Fort on 15th August, 2022Click here
  • Posting of Joint Secretary/Commissioner in the Central Board of Indirect Taxes & Customs- reg. Click here
  • Combined Graduate Level Examination 2019- Final Verification of Options/Preferences– reg. | Annexure-A   |   Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Covering Letter
  • Willingness of CBIC Inspectors for posting in Ad.IIIB on loan basis- reg. Click here
  • Procedure relating to sanction, post-audit and review of refund claims Click here
  • Requistion / Requirement of filling up posts on deputation in LPAI (MHA)-RegClick here
  • Notification issued on 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 August, 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
  • Notice calling for feedback, inputs, comments etc. from all stakeholders on the draft circular and related notifications for facilitating e-commerce exports of Jewellery through courier mode, uploaded on 7th June 2022. Click here
  • Nomination calling for training on "Stress and Yoga: Curse and Cure" for Group A officers of CBIC on 21st June, 2022 at NACIN HQ, Faridabad -reg Click here
  • INVITATION FOR EXPRESSION OF INTEREST FOR SELECTION OF TRAINING PARTNERS/PARTNER INSTITUTE TO CONDUCT PHASE -III & PHASE -IV MID-CAREER TRAINING PROGRAMME (MCTP) FOR IRS (C & IT) OFFICERS Click here
  • CGLE 2019- Verification of Options/Preferences, and final chance for exercising options for left-out candidates | Annexure-A   |   Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Document 5
  • Exemption in PET PST for recruitment to the post of Havaldar in CBIC Click here
  • -->
View All

[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. 22/ 2015 - Customs

 

New Delhi, the 1st April, 2015.

G.S.R. 258 (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 exempts materials imported into India against an Advance Authorisation issued in terms of paragraph 4.03 read with paragraph 4.18 (i) of the Foreign Trade Policy meant for export of a prohibited item in terms of paragraph 4.05  of the Handbook of Procedures  (hereinafter referred to as the said authorisation) from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 to 1975) (hereinafter referred to as Customs Tariff Act) and from the whole of the additional duty, safeguard dutytransitional product specific safeguard duty and anti-dumping duty leviable thereon, respectively, under sections 3, 8B, 8C and 9A of the said Customs Tariff Act, subject to the following conditions, namely :-

 

(i) that the said authorisation, issued by the Regional Authority, is produced before the proper officer of customs at the time of clearance for debit;

(ii) that the said authorisation bears the name and address of the importer, the description and other specifications of the imported material and the description, quantity and value of exports of the resultant product;

(iii) that the imported material corresponds to the description and other specifications, where applicable, mentioned in the said authorisation and the value and quantity thereof are within the limits specified in the said authorisation;

(iv) that the export is made subject to pre-import condition under notified Standard Input Output Norms (SION) or under prior fixation of norms in terms of Para 4.06 of Handbook of Procedures;

(v) 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 the Deputy 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 exemption contained herein, on the imported materials in respect of which the conditions specified in this notification are not complied with, together with interest at the rate of fifteen per cent. per annum from the date of clearance of the said materials;

(vi) that the imports under the said authorisation and the subsequent exports for fulfilling the export obligation are undertaken only through the seaports or airports or Inland Container Depots or Land Customs Stations which are specified in the Table below:-

Table

S. No. EDI- enabled Port/ ICD/LCS Located at
1. Seaport Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, Kakinada, Kandla, Kattupalli (Tamil Nadu), Kolkata,Krishnapatnam, Ennore (Tamil Nadu), Karaikal (Union territory of Puducherry), Magdalla, Mangalore, Marmagoa, Mumbai,Mundra, Nagapattinam, Nhava Sheva, Paradeep, Pipavav,  Tuticorin, Visakhapatnam
2. Airport Ahmedabad, Bengaluru, Calicut, Chennai, Cochin, Coimbatore,  Delhi, Hyderabad, Indore, Jaipur, Kolkata, Mumbai, Trivandrum, Visakhapatnam
3. Inland Container Depot Agra, Ahmedabad, Melpakkam Village (Arakkonam Taluk, Vellore District), Bengaluru, Bhilwara, Bhiwadi, Bhusawal,Chettipalayam (Tamil Nadu), Chheharata (Amritsar), Coimbatore, Dadri, Daulatabad (Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Hyderabad, Irugur Village (Tamil Nadu), Irungattukottai (SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu), Jaipur, Jallandhar, Jodhpur, Kanpur, Karur, Kota, Loni (District Ghaziabad), Ludhiana, Mandideep (DistrictRaisen), Marripalem Village (in Edlapadu Taluk of District Guntur), Miraj, Moradabad, Nagpur, Nasik, Patli (Gurgaon),Pitampur (Indore), Raipur, Rewari, Talegaon (District Pune), Tirupur, Tuticorin, Vadodara, Waluj (Aurangabad).
4. Land Customs Station Jogbani,  Petrapole,  Raxaul

 

(vii)         that the export obligation as specified in the said authorisation (both in value and quantity terms) is discharged within ninety days from the date of clearance of imported materials by exporting the resultant product (specified in the said authorisation),-

 (a)  which is manufactured in India using the material imported against the said authorisation; and

 (b)  in respect of which the facility under rule 18 (rebate of duty paid on materials used in manufacture) or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 has not been availed;

 

(viii)        that the Authorisation Holder fulfills the export obligation, including the stipulated value addition;

 

(ix)          that nothing contained in the provisions of Para 4.49 of Handbook of Proceduresshall be applicable in relation to the said authorisation;

 

(x)           that at the time of export the authorisation holder gives an undertaking to the effect that the resultant product, being exported against the said authorisation, which is otherwise prohibited for export, has been manufactured from the material already imported under the said authorisation and the said undertaking contains the details of the imports and exports made under the said authorisation;

 

(xi)          that the said authorisation shall not be transferred and the imported material shall be subject to actual user condition and shall not be sold or transferred for any purpose, or by any means, including job work;

 

(xii)         that the importer produces evidence of discharge of the export obligation to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of sixty days of the expiry of period allowed for fulfillment of export obligation, or within such extended period as the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow.

2. Where the materials are found defective or unfit for use, the said materials may be re-exported back to the foreign supplier within thirty days from the date of clearance of the said material or such extended period, not exceeding a further period of thirty days, as the Commissioner of Customs may allow:

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

 

Explanation. - For the purpose of this notification, -

 

(I)   "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the Government of India in the Ministry of Commerce and Industry vide notification No.   01/2015-2020, dated the 1st April 2015 as amended from time to time;

(II) "Handbook of Procedures" means the Handbook of Procedures 2015-20 published by the Government of India in the Ministry of Commerce and Industry vide public notice No. 01/2015-2020, dated the 1stApril 2015 as amended from time to time;

 

(III) "Manufacture" has the same meaning as assigned to it in paragraph 9.31 of the Foreign Trade Policy;

 

(IV)"Materials" means raw materials, consumables, fuel and packaging materials required for manufacturing of the resultant product;

 

(V) "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 authorized by him to grant an authorisation including a duty credit scrip under the said Act.

 

 

[F.No.605/55/2014-DBK]

 

  (Sanjay Kumar)

Under Secretary to the Government of India