News Flash
  • Grant of Financial Assistance for preventive and welfare measures against COVID-19 from DGHRD.click here
  • Letter conveying the sanction of second tranch of funds for preventive and welfare measures against Covid-19 in CBIC.click here
  • Notification issued to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply.click here
  • Draft Civil List-2021 of IRS (C&IT) Officers as on 01.01.2021.click here
  • WCO online accreditation workshop for Technical and Operational Advisors on Free Zone.click here || Annex. 1 || Annex. 2 || Annex. 3
  • Online Training on "Gender Sensitization" for officers of CBIC on 8th March, 2021 from 10:30 AM to 01:30 PM -reg.click here
  • Departmental Hindi E magazine - आचमनclick here
  • Directorate General of Systems will be conducting virtual meeting for "Pre RFP industry consultation to provide SDWAN solution at CBIC locations" on 22nd Feb 2021 at 10:30 hours. Interested Service Providers are requested to participate. For meeting link, please contact wanrfp.cbic@icegate.gov.in
  • The address and contact details of the Customs Authority for Advance Rulings (CAAR), Delhi and Customs Authority for Advance Rulings (CAAR), Mumbai click here
  • Online training on “Preventive Detention (COFEPOSA)” on 15th February, 2021 from 10:30 AM to 01:30 PM -reg. click here
  • Prospective Training Report for the month February, 2021-reg. click here
  • ATTN Importers/Exporters : Budget related changes have been incorporated in the Custom EDI System. Bill of Entry filing services has been resumed
  • Order dated 22.01.2020 in WP 112826/2019 filed by UoI ( CGST Bangalore) Vs. Contempt 65/2018 & Order (Shrinivas, Part Time Casual Worker) Instructions-Reg. click here
  • Strict compliance to Limitation while filing Appeals/Petitions before Courts/ Tribunal -reg. click here
  • Vacancy Circular calling for nomination of willing officers at the level of Inspectors and superintendents to work in International Customs Division of Customs Wing,CBIC-reg. click here | Addendum. click here
  • Notification issued on Departmental Examination for promotion of Tax Assistants to the grade of Executive Assistants of Central Taxes and Customs to be held in the month of March, 2021. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. The Notification can be viewed through this link. click here
  • Five posters of Welfare Schemes being implemented from the Customs & Central Excise Welfare Fund. click here
  • Constitution of regular panel of Senior/Junior Standing Counsels for handling cases of Indirect taxation of CBIC before the Hon'ble High Courts and other fora; Renewal/Fresh appointment of Counsels -reg. click here
View all

13th August 2002

 

Notification No. 39 /2002-Central Excise

 

            In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944(1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods specified in the Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986) (hereinafter referred to as the said goods), when brought into a special economic zone by a developer of special economic zone from factory of manufacture or warehouse situated in other parts of India, for the purposes of development, operation and maintenance of special economic zone, from the whole of the duty of excise leviable thereon under section 3 of the said Central Excise Act, and the additional duty of excise leviable thereon under subsection (1) of section 3 of the said Additional Duties of Excise (Goods of Special Importance) Act, subject to the following conditions, namely:-

  • (i)    the developer has been granted permission by the Development Commissioner to develop, operate and maintain the special economic zone;

  • (ii)    the said goods have been authorised to be brought from the factory of manufacture or warehouse by a Committee headed by the Chief Commissioner of Customs or the Chief Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over said special economic zone;

  • (iii)    the said goods shall be stored in the premises appointed or licensed as public warehouse or private warehouse, as the case may be, under section 57 or section 58 of the Customs Act, 1962 (1 of 1962);

  • (iv)    the developer shall maintain proper account of procurement, consumption and utilisation of the said goods and submit quarterly statement to the Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the said special economic zone in such Form as may be specified by him;

  • (v)    the said goods shall not be allowed to be removed from the special economic zone except with the permission of the Assistant or Deputy Commissioner of Customs or the Assistant or Deputy Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the said special economic zone, and on payment of applicable duty; and

  • (vi)    the developer shall execute a bond in such Form and for such sum as may be specified by the Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be, binding himself to utilise the said goods within a period of six months or such extended period as may be allowed by him, and if the developer fails to do so, then he shall pay, on demand, an amount equal to the duty as leviable on the said goods along with interest at the rate of 15 per cent. per annum on the said duty from the date of procurement of the said goods till the payment of such duty.

 

 F. No. 305/24/2001-(Pt)

D. S. Garbyal

Under Secretary to the Government of India