16 If,-
(a) the horological raw materials are imported for the
manufacture of components of wrist watches (watches
designed primarily to show the time of the day, with or
without additional features), mechanical or quartz
analog;
(b) the importer executes a bond in such form and for
such sum as may be specified by the Assistant
Commissioner of Customs, binding himself to pay on
demand, in respect of such quantity of the said
materials as is not proved, to the satisfaction of that
Assistant Commissioner, to have been used for the above
purpose, an amount equal to the difference between the
duty leviable on the said materials but for the
exemption under this notification and that already
paid at the time of importation; and
(c) the importer, within such period as the said
Assistant Commissioner may specify in this behalf,
produce a certificate from the Assistant Commissioner of
Central Excise in whose jurisdiction the factory
manufacturing components of the said wrist watches is
situated, to the effect that the imported horological
raw materials have been used in the manufacture of the
said components.
17 If,-
(a) the goods at (i) to (vi) in List 4 to the
notification are imported for use in the flyash based
building materials industry, the goods at (vii) to (xii)
are imported for use in the phosphogypsum based building
materials industry, the goods at (xiii) to (xviii) are
imported for making clay-flyash bricks and the goods at
(xix) to (xxvii) of that List are imported for
production of pre-fabricated components;
(b) an officer not below the rank of a Deputy Secretary
to the Government of India in the Ministry of Urban
Development certifies in each case that the said goods
are for use in the industry specified above and
recommends grant of the exemption; and
(c) the importer furnishes an undertaking to the effect
that he shall use the goods for the purpose specified
and in the event of his failure to do so, he shall be
liable to pay an amount equal to the difference between
the duty leviable on the said imported goods but for the
exemption under this notification and that already paid
at the time of importation.
18 If the importer at the time of importation
furnishes an undertaking to the Assistant Commissioner
of Customs to the effect that,-
(a) in the case of wind operated electricity generators
and wind operated battery chargers the goods shall not
be sold or otherwise disposed of in any manner for a
period of at least two years from the date of
importation;
(b) in the case of parts of wind operated electricity
generators, they shall be used for the manufacture of
wind operated electricity generators; and
(c) in case he fails to comply with condition (a) or
condition (b) or both conditions, as the case may be, he
shall pay an amount equal to the difference between the
duty leviable on the imported goods but for the
exemption under this notification and that already paid
at the time of imporation.
19 (a) If an officer not below the rank of a Deputy
Secretary to the Government of India in the Department
of Fertilizers-
(i) certifies that the scheme for renovation or
modernisation, as the case may be, of the fertilizer
plant has been granted techno-economic clearance by the
said Department;
(ii) recommends, in each case, the grant of exemption
under this notification to,-
(A) Machinery, instruments, apparatus and
appliances, as well as components (whether
finished or not) or raw materials for the
manufacture of aforesaid items and their
components, required for renovation or
modernisation of a fertiliser plant; and
(B) spare parts, other raw materials
(including semi finished material) or consumables
stores, essential for maintenance of the
fertiliser plant mentioned above,
(hereinafter referred to as the said goods), for such
scheme; and
(iii)certifies in each case, that the said goods are, or
will be, required for the purposes specified above;
(b) the value of import of the goods specified at (B)
above shall not exceed 10% of the value of imported
goods specified at (A) above;
(c) if the importer furnishes an undertaking to the
Assistant Commissioner of Customs to the effect that the
said imported goods shall be used for the purposes
specified above and in the event of his failure to use
the goods for such purposes, he shall pay an amount
equal to the difference between the duty leviable on the
said imported goods but for the exemption under this
notification and that already paid at the time of
importation.
20 If,-
(A) the spinnerettes acquired in exchange, are imported,
within one year of the date of exportation of
spinnerettes out of India; and
(B) no drawback of duty has been paid on the occasion of
their export.
Explanation.- On the imports referred to in condition
(A) above, the duty would be leviable as if the value
of the said spinnerettes were equal to-
(i) the cost of such exchange, that is to say, the
aggregate of -
(a) labour charges;
(b) cost of that quantity of gold, platinum
and rhodium, if any, which is in excess of the
respective quantity of gold, platinum or
rhodium contained in the said spinnerettes
exported out of India; and
(c) any other charges paid by the importer to
the supplier of such spinnerettes for such
exchange of spinnerettes; and
(ii) the insurance and freight charges, both ways.
21 The importer at the time of clearance produces a
certificate from the Director General of Civil Aviation
that the navigational, communication, air-traffic
control and landing equipment and spares for maintenance
of such equipment are required to be used for the
modernisation of airport facilities and recommends the
grant of exemption to the said goods.
22 If,-
(i) in the case of a power plant (except a nuclear
power plant), an officer not below the rank of Director
in the Central Electricity Authority certifies that the
scheme for renovation or modernisation, as the case may
be, of such power plant, has been granted techno-
economic clearance by the said Authority and an officer
not below the rank of a Deputy Secretary to the
Government of India in the Department of Power
recommends, in each case, the grant of the aforesaid
exemption to the goods for such scheme;
(ii) in the case of nuclear power plant, an officer not
below the rank of a Deputy Secretary to the Government
of India in the Department of Atomic Energy certifies
that the said power plant has been granted techno-
economic clearance and recommends the grant of the
aforesaid exemption to the goods for such scheme; and
(iii) in all cases, the importer furnishes an
undertaking to the Assistant Commissioner of Customs to
the effect that the said goods shall be used for the
purpose specified above and in the event of his failure
to use the goods for the renovation or modernisation of
the said power generation plant, he shall pay an amount
equal to the difference between the duty leviable on the
said imported goods but for the exemption under this
notification and that already paid at the time of
importation.
23 If,-
(a) in the case of a power plant (except a nuclear power
plant), an officer not below the rank of Director in the
Central Electricity Authority certifies the quantity,
description and technical specifications of raw
materials and components required to be imported for the
manufacture and supply of machinery and equipment to the
said power generation plant and an officer not below the
rank of a Deputy Secretary to the Government of India in
the Department of Power recommends, in each case, the
grant of this exemption to the imported goods for such
purposes;
(b) in the case of nuclear power plant, an officer not
below the rank of a Deputy Secretary to the Government
of India in the Department of Atomic Energy certifies
the quantity, description and technical specifications
of raw materials and components required to be imported
for the manufacture and supply of machinery and
equipment to the said power generation plant and
recommends the grant of this exemption to the imported
goods; and
(c) in all cases, the importer furnishes an undertaking
to the Assistant Commissioner of Customs to the effect
that the imported goods shall be used for the purpose
specified above and in the event of his failure to use
the goods for the purpose specified, he shall pay an
amount equal to the difference between the duty leviable
on the said imported goods but for the exemption under
this notification and that already paid at the time of
importation.
24 If the importer produces a certificate from an
officer not lower in rank than a Joint Director in the
Department of Electronics, Government of India
mentioning the technical specifications, description and
quantity of the moulds, tools and dies and certifying
that they are required for the manufacture of electronic
components and recommending grant of exemption.
25 If, in the case of imports of parts and spare
parts, the importer furnishes an undertaking to the
Assistant Commissioner of Customs, to the effect that-
(a) the parts, or as the case may be, the spare parts
shall be used for the manufacture or maintenance, as the
case may be, of the medical equipment specified in List
8 to the notification;
(b) he shall, within three months or such extended
period that the said Assistant Commissioner may allow,
produce-
(i) in the case of parts, a certificate from the
Assistant Commissioner of Central Excise having
jurisdiction over the factory manufacturing the said
medical equipment, to the effect that the parts have
been used in the manufacture of the said medical
equipment; or
(ii) in the case of spare parts, necessary evidence to
the satisfaction of the Assistant Commissioner of
Customs to the effect that the spare parts have been
used for the maintenance of the specified medical
equipment; and
(c) he shall pay on demand, in the event of his failure
to comply with the above conditions, an amount equal to
the difference between the duty leviable on such
quantity of the parts or, as the case may be, spare
parts, but for the exemption under this notification and
that already paid at the time of importation.
26 If the research institution furnishes a
certficate to the Assistant Commissioner of Customs from
an officer not below the rank of a Joint Director in the
Department of Electronics of the Government of India to
the effect that imported computer peripheral devices and
power supply units are required for the manufacture of
computer systems to be supplied to the said institution
and that it shall use the computer exclusively for
research purposes and that it is not engaged in any
commercial activity.
27 If an accredited representative of the unit or
team executes a bond in such form and with such surety
as may be acceptable to the Assistant Commissioner of
Customs, binding himself to pay on demand an amount
equal to the duty leviable on such equipment and cameras
if the same are not placed under customs control for re-
export within a period of three months or such extended
period as the said Assistant Commissioner may permit,
after clearance for home consumption.
28 If the importer furnishes at the time of
importation, to the Assistant Commissioner of Customs,
an undertaking to the effect that,-
(a) the imported goods shall be used for the purposes
specified;
(b) he shall, within three months or such extended
period as the said Assistant Commissioner may specify in
this behalf, produce a certificate from the Assistant
Commissioner of Central Excise in whose jurisdiction the
factory manufacturing undiffused silicon wafers, solar
cells / solar cell modules or, as the case may be,
photo-voltaic applications, is situated, to the effect
that the imported goods have been used in the
manufacture of the said wafers, cells or, as the case
may be, photo-voltaic applications;
(c) the importer shall pay on demand, in the event of
his failure to comply with the above conditions, an
amount equal to the difference between the duty leviable
on such quantity of the imported goods but for the
exemption under this notification and that already paid
at the time of importation.
29 If the importer at the time of import-
(1) furnishes a certficate from an officer not below
the rank of a Deputy Secretary to the Government of
India in the Department of Atomic Energy or a Director
in the Department of Electronics of the Government of
India, to the effect that imported goods (in respect of
description, quantity and technical specifications) are
required for the manufacture of laser and laser based
instrumentation; and
(2) furnishes an undertaking to the Assistant
Commisioner of Customs to the effect that the imported
goods shall be used for the above purpose and he shall
pay, on demand, in the event of his failure to use the
imported goods for the above purpose, an amount equal to
the difference between the duty leviable on such
quantity of the imported goods but for the exemption
under this notification and that already paid at the
time of importation.
30 If the importer produces to the Assistant
Commissioner of Customs at the time and place of
importation,-
(i) a certificate issued by an officer not below the
rank of a Deputy Principal Information Officer in the
Press Information Bureau in the Ministry of Information
and Broadcasting to the effect that the importer is an
accredited news agency; and
(ii) an undertaking to the effect that the imported
goods shall remain in possession, control and use of the
agency and shall not be sold or parted with for a period
of five years from the date of importation.
