31 If, -
(a) the goods are imported by a newspaper establishment
registerd with the Registrar of Newspapers for India
appointed under section 19A of the Press and
Registration of Books Act, 1867 (25 of 1867);
(b) the importer at the time of import produces before
the Assistant Commissioner of Customs-
(1) a certificate issued by the Registrar of Newspapers
for India recommending the grant of exemption under this
notification; and
(2) an undertaking to the effect that the imported goods
shall remain in his possession, control and use and
shall not be sold or parted with for a period of five
years from the date of importation and in case the said
goods are sold thereafter, the sale shall be subject to
the permission granted by the Registrar of Newspapers
for India.
32 If, -
(a) the duties of customs levaible on the specified
equipment, raw films and tapes had been paid at the time
of their first importation into India;
(b) no drawback of duty was paid on their exportation
from India;
(c) the identity of the goods is established to the
satisfaction of the Assistant Commissioner of Customs at
the time of availing of this concession;
(d) the goods are reimported into India wihtin six
months or such period not exceeding one year from the
date of their export from India, as may be extended by
the said Assistant Commissioner on sufficient cause
being shown to his satisfaction; and
(e) the External Publicity Division of the Ministry of
External Affairs certifies that the purpose for which
the goods had been exported from India was in public
interest and had been sponsored or approved by the
Government of India.
33 If, -
(a) the total C.I.F. value of the wireless apparatus.
accessories and components imported under this exemption
does not exceed Rs.50,000;
(b) the total value of the components imported under
this exemption does not exceed Rs.1,000;
(c) the importer at the time of clearance, produces a
certificate from an officer not below the rank of an
Assistant Wireless Adviser to the Government of India in
the Ministry of Communications to the effect that the
wireless apparatus, accessories and components in
respect of which this exemption is claimed are within
the value limit specified above, and also recommending
the grant of this exemption.
Explanation.- "Licensed amateur radio operator" means a
person duly authorised under the Indian Wireless
Telegraphs (Amateur Service) Rules, 1978, made under
sections 4 and 7 of the Indian Telegraph Act, 1885 (13
of 1885).
34 If in the case of imports, -
(1) for the Teleteach / Margdarshan Programme, the
Managing Director of M/s Electronic Trade and Technology
Development Corporation Limited, certifies that the said
cassettes and tapes are predominantly educational in
character and the importer furnishes an undertaking to
the effect that-
(i) the certificate from the Central Board of Film
Certification in the Form below, shall be produced
within a period of three months or such extended period
as the said Assistant Commissioner may allow; and
(ii) he shall pay on demand, in the event of his
failure to comply with (i) above, an amount equal to the
difference between the duty leviable on such quantity of
said cassettes and tapes but for the exemption under
this notification and that already paid at the time of
importation; or
(2) made by the Television Centre of All India Radio,
the Director of the said Centre at New Delhi in the said
Form, and in other cases, the Central Board of Film
Certification, certifies in each case, that the video
cassettes and video tapes in respect of which exemption
is claimed are predominantly educational in character.
FORM
Certficate No. .... of 19.....
This is to certify that the parcel containing the
following video cassettes and video tapes was delivered
to Shri ...... Regional Officer / Assistant Regional
Officer, CBFC at Mumbai / Calcutta / Madras / the
Director of the Television Centre of All India Radio,
New Delhi, who examined the seals and identified the
video cassettes and video tapes according to the
particulars certified at the time of Customs
examination, and that the Board / Director is satisfied
that the video cassettes and video tapes are
predominantly educational in character.
--------------------------------------------------------
Particulars of cassette/tape and film recorded thereon:
Particulars of the producer :
Length of Casette / Tape :
Name of the importer :
--------------------------------------------------------
--------------------------------------------------------
--
Date: Signature of Regional Officer /
Assistant Regional Officer /
Director,
Television Centre, AIR, New
Delhi.
35 If the importer, at the time and place of
clearance,-
(a) produces a certificate from an officer not below the
rank of a Deputy Secretary to the Government of India in
the Ministry of Education to the effect that the
imported recorded magnetic tapes, CD-ROMs and floppy
diskettes are recorded with educational or scientific
material for use in computers and are required by
Institutes or Research Centres duly approved by the
University Grants Commission;
(b) gives an undertaking to the Assistant Commissioner
of Customs to the effect that such imported goods shall
not be-
(1) used for any other purpose and shall not be
subsequently recorded with any other material; and
(2) shall not be sold or parted with, without the prior
permission of the Commissioner of Customs of the port of
importation.
36 The importer at the time of clearance , produces
a certificate from an officer not below the rank of a
Deputy Secretary to the Government of India in the
Ministry of Home Affairs that the goods specified in
List 13 to the notification are required for fire
fighting operations by any of the specified Fire
Services and recommends grant of the exemption.
37 If, -
(a) the importer within such period as the Assistant
Commissioner of Customs may specify in this behalf,
produces a certificate from the Assistant Commissioner
of Central Excise in whose juridisction the factory
manufacturing motor vehicles using the imported goods
specified in List 14 to the notification is situated,
to the effect that such imported goods have been used
in the manufacture of light commercial vehicles of
pay-load not exceeding 4000 kilograms;
(b) the importer furnishes an undertaking to the effect
that -
(1)the goods shall be used for the purpose specified;
(2) an account of the said goods received and consumed
in the place of manufacture for the aforesaid purpose
shall be maintained in the manner specified by the
Assistant Commissioner of Customs;
(3) he shall produce the extract of such account duly
certified by the jurisdictional Assistant Commissioner
of Central Excise evidencing receipt of the said goods
in the premises of the place of manufacture and the use
thereof for manufacture of the aforesaid light
commercial vehicles within a period of three months or
such extended period as the Assistant Commissioner of
Customs may allow; and
(4) he shall pay, on demand, in the event of his failure
to comply with the conditions above, an amount equal to
the difference between the duty leviable on such
quantity of the said imported goods but for the
exemption under this notification and that already paid
at the time of importation.
38 If,-
(1) the importer at the time of import produces before
the Assistant Commissioner of Customs, a certificate
from an officer not below the rank of a Director in the
office of the Director General of Civil Aviation, to the
effect that the imported goods are meant for the
manufacture of aircrafts to be used for training
purposes and recommending grant of this exemption; and
(2) the importer gives an undertaking to the effect that
the said goods shall be used for the purpose for which
they were imported within two years from the date of
importation, and in the event of his failure to comply
with the same, he shall pay on demand an amount equal to
the difference between the duty leviable on such goods
but for the exemption under this notification and that
already paid at the time of importation.
39 If the parts are required for manufacture or
servicing of aeroplanes, gliders, helicopters, or
simulators of aircrafts.
Explanation.- RParts, of aeroplanes, gliders,
helicopters or simulators of aircraftsS shall include
engines, engine parts, wireless transmission apparatus,
wireless receivers, iron and steel washers and screws,
ball and roller bearings and other parts.
40 If an officer not below the rank of a Deputy
Secretary to the Government of India in the Department
of Civil Aviation certifies in each case the description
and quantity of such raw materials required for the
manufacture of the specified aircrafts or parts of such
aircrafts.
41 If,-
(a) the importer makes a declaration at the time of
import that the barges would be re-exported;
(b) the barges are re-exported, by the same ship which
brought them or by any other ship under the same
shipping agency, within two months of the date of
importation or such extended period as the Assistant
Commissioner of Customs may allow; and
(c) 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 that
sum if the re-export does not take place within the
period specified under condition (b) above.
42 If,-
(a) the importer maintains a proper account of import,
use and consumption of the specified goods imported for
the purpose of repairs of ocean-going vessels and
submits such account periodically to the Commissioner of
Customs in such form and in such manner as may be
specified by the said Commissioner;
(b) the importer, by the execution of bond, in such
form and for such sum as may be specified by the said
Commissioner, binds himself to pay on demand an amount
equal to the duty leviable :-
(1) on the capital goods or spares thereof
or material handling equipments, as are not
proved to the satisfaction of the said
Commissioner to have been installed or
otherwise used for the aforesaid
purpose;
(2) on components, raw material and
consumables, as are not proved to the satisfaction
of the said Commissioner to have been
used or consumed for the aforesaid purpose,
within a period of three months from the date of
importation thereof or within such extended period as
that Commissioner, on being satisfied that there is
sufficient cause for not installing, using or consuming
them, as the case may be, for the aforesaid purpose
within the said period, allow.
Explanation. - ROcean going vesselsS includes-
(a) liners; cargo-vessel of various kinds including
refrigerator vessels for the transport of meat, fruit or
the like, vessels specified for the transport of
particular goods (grain, coal, ores or the like) ;
tankers (petrol, wine or the like); yachts and other
sailing vessels; cable ships; ice-breakers; floating
factories of all kinds (for processing whales,
preserving fish or the like) whale catchers; trawlers
and other fishing vessels; life boats, scientific
research vessels; weather ships; vessels for the
transportation or mooring of buoys; pilot-boats; hopper
barges for the disposal of dredged material or the like;
(b) war ships of all kinds including submarines;
(c) tugs, dredgers, fire- floats and salvage ships.
43 If the vessels and other floating structures are
intended to be broken up after their importation, the
importer shall present a fresh bill of entry to the
Commissioner of Customs, and thereupon such goods shall
be chargeable with the duty which would be payable on
such goods as if they were entered for home
consumption, under section 46 of the Customs Act, 1962 (
52 of 1962), on the date of the presentation of such
fresh bill of entry, for the purposes of break-up of
such goods.
44 If any of the goods manufactured from the
imported raw materials and parts, are subsequently
intended to be broken up, a bill of entry in respect
of such manufactured goods shall be presented to the
Commissioner of Customs and thereupon these goods shall
be chargeable with the duty which would be payable as if
such manufactured goods had been imported and entered
for home consumption, under section 46 of the Customs
Act, 1962 (52 of 1962), on the date of the presentation
of such fresh bill of entry, for the purposes of break-
up of such manufactured goods.
45 If the importer furnishes an undertaking that,-
(a) the imported goods specified in Lists 15(1) and
15(2) to this notification shall be used for the
manufacture of the goods as indicated in column (3) of
the Table to that notification;
(b) he shall maintain an account of the imported goods
received and consumed in the place of manufacture in the
manner specified by the Assistant Commissioner of
Customs and produce, within a period of three months of
the importation, or such extended period as the said
Assistant Commissioner may allow, an extract of such
account duly certified by the manufacturer evidencing
receipt of the imported goods in the place of
manufacture and such production; 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 imported goods but for the exemption
under this notification and that already paid at the
time of importation.
