ANNEXURE
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Condition Conditions
No.
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1 If the importer gives a declaration that
such material is for the purposes of
sowing or planting only.
2 If,-
(a) import is made under a licence issued
under Section K of Part - II of Chapter
XV of the Export and Import Policy 1st
April 1992 - 31st March, 1997;
(b) the importer at the time of
clearance, furnishes a certificate, from
an officer not below the rank of a Deputy
Secretary to the Government of India in
the Ministry of Tourism to the effect
that the goods imported are essential
goods related to hotel and tourism
industry and that the hotel or restaurant
importing such goods is approved by that
Ministry.
3 If the goods are donated as a gift free
of cost and supplied under an agreement
duly approved by the Government of India.
4 If the importer furnishes an undertaking
to the Assistant Commissioner of Customs
that the wine shall be used as
sacramental wine.
5 If the importer follows the procedure set
out in the Customs (Import of Goods at
Concessional Rate of Duty for Manufacture
of Excisable Goods) Rules, 1996.
6 If,-
(a) the importer produces a certificate
from a duly authorised officer of the
UNICEF to the effect that the said raw
materials, intermediates and consumables
are required for the manufacture of DTP
vaccines; and
(b) the importer, at the time of
clearance, furnishes an undertaking, in
each case, to the effect that the said
raw materials, intermediates and
consumables shall be used only for the
manufacture of DTP vaccines.
7 If,-
(a) it is certified in the Form below, by
the Director General or Deputy Director
General or Assistant Director General,
Health Services, New Delhi in each
individual case, that the goods are a
life saving drug or medicine; and
(b) the importer produces the said
certificate to the Assistant Commissioner
of Customs at the time of clearance, or
gives an undertaking as acceptable to the
Assistant Commissioner to furnish the
said certificate within such period as
specified by the Assistant Commissioner,
failing which to pay duty leviable
thereon.
FORM
Certified that the drug/medicine
(name of the drug\medicine) being
imported by ................. is a life
saving drug/medicine and exemption from
the payment of customs duty is
recommended.
Signature with date-------
Name------------
Designation-----
Place-----------
8 If,-
(a) imported for the manufacture
of solar cells or solar cell
modules; and
(b) the importer follows the
procedure set out in the Customs
(Import of Goods at Concessional
Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996.
9 If, the Central Board of Film Censors or,
as the case may be, an officer not below
the rank of a Director, All India Radio
or Doordarshan, certifies that the said
film is predominantly educational in
character.
10 If certified by the Ministry of Defence
that the film is predominantly
edcuational in character and is meant for
training of defence personnel.
11 If certified by the Ministry of
Information and Broadcasting that the
films and video cassettes are intended
for archival study, or record and
reference purposes.
12 If,-
(a) imported for the manufacture
of Copper - T Contraceptives; and
(b) the importer follows the procedure
set out in the Customs (Import of Goods
at Concessional Rate of Duty for
Manufacture of Excisable Goods) Rules,
1996.
13 If,-
(a) the wood pulp is imported for
the manufacture of newsprint,
that is to say, paper intended for
the printing of newspapers, books
and periodicals;
(b) the newsprint manufactured in
terms of (a) above is supplied to
a newspaper; and
(c) the importer follows the
procedure set out in the Customs
(Import of Goods at Concessional
Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996.
Explanation.- For the purpose of
this condition, "newspaper" means
a newspaper registered by the
Registrar of Newspapers for India
under the provisions of the Press
and Registration of Books Act,
1867 (25 of 1867).
14 If at the time of importation, the
importer,-
(1) in all cases [excluding the case of
the goods at item No. 9 of List 3 (B)],
produces a valid registration cum
membership certificate issued by the
Council for Leather Exports sponsored by
the Government of India in the Ministry
of Commerce; and
(2) furnishes an undertaking to the
Assistant Commissioner of Customs to the
effect that-
(a) the imported goods shall be used
in the leather industry, or as the
case may be, for the manufacture of
leather chemicals to be used in the
leather industry;
(b) he shall maintain an account of
the imported goods, received and
consumed in the place of manufacture
for the above purpose, in the manner
specified by the said Assistant
Commissioner;
(c) he shall, within three months or
such extended period as the said
Assistant Commissioner may allow,
produce the extract of the aforesaid
account, duly certified by the
Assistant Commissioner of Central
Excise having jurisdiction over the
factory manufacturing the goods, to
the effect that the said goods have
been used for the aforesaid purpose;
and
(d) he shall pay, in the event of his
failure to comply with the conditions
above, 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
importation.
15 If,-
(a) the importer follows the
procedure set out in the Customs
(Import of Goods at Concessional
Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996; and
(b) in respect of the goods manufactured
from the imported goods, the importer
produces to the Assistant Commissioner
of Central Excise having jurisdiction
over his factory, within such period as
the said Assistant Commissioner may
allow, a certificate issued by an
officer not below the rank of a Deputy
Secretary to the Government of India in
the Ministry of Environment and Forests
to the effect that the said manufactured
goods are intended for pollution control
purposes.
16 If the said coins are imported with the
approval of the Reserve Bank of India and
are utilised for disbursement by the
Scheduled bank in accordance with the
regulations of the Reserve Bank of India,
sanctioning foreign exchange for
travellers.
Explanation.- The expression "Scheduled
bank" means the State Bank of India
constituted under the State Bank of India
Act, 1955 (23 of 1955), a subsidiary bank
as defined in the State Bank of India
(Subsidiary Banks) Act, 1959 (38 of
1959), a corresponding new bank
constituted under section 3 of the
Banking Companies (Acquisition and
Transfer of Undertakings) Act, 1970 (5 of
1970) or any other bank, being a bank
included in the Second Schedule to the
Reserve Bank of India Act, 1934 (2 of
1934).
17 If,-
(a) the importer furnishes an
undertaking to the Assistant Commissioner
of Customs that such melting scrap will
be used for the purpose specified and in
the event of his failure to comply with
this condition, he shall be liable to
pay, in respect of such quantity of the
said scrap as is not proved to have been
so used, an amount equal to the
difference between the duty leviable on
such quantity but for the exemption under
this notification and that already paid
at the time of importation; and
(b) the importer produces to the said
Assistant Commissioner, within six months
or such extended period, as that
Assistant Commissioner may allow, a
certificate issued by the Assistant
Commissioner of Central Excise in whose
jurisdiction the said melting scrap of
iron and steel has been used in electric
arc furnace or induction furnace or
melting in a hot blast cupola, that the
said melting scrap has been so used.
18 If the re-rollable scrap consists of
seconds and defectives or cuttings /
rejected ingots / slabs / blooms /
billets, bars, rods, angles, shapes and
sections, rails and railway materials
such as wheels, axles, sleepers, sleeper
bars, fish plates and flat rolled
products suitable for re-rolling without
undergoing process of melting and of
length 2000 mm. (maximum), width 800 mm.
(maximum), thickness / diameter 8 mm.
(minimum). In case of rails and railway
materials there will be no size
restriction.
19 If,-
(a) the horological raw materials are
imported for the manufacture of parts
of wrist watches (watches designed
primarily to show the time of the day,
with or without additional features),
mechanical or quartz analog; and
(b) the importer follows the procedure
set out in the Customs (Import of Goods
at Concessional Rate of Duty for
Manufacture of Excisable Goods) Rules,
1996.
20 If,-
(a) the goods at (i) to (vi) in List 5
appended to the notification are imported
for use in the flyash based building
materials industry or the goods at (vii)
to (xii) are imported for use in the
phosphogypsum based building materials
industry or the goods at (xiii) to
(xviii) are imported for making clay-
flyash bricks or the goods at (xix) to
(xxvii) of that List are imported for
production of pre-fabricated parts;
(b) an officer not below the rank of a
Deputy Secretary to the Government of
India in the Ministry of Urban Affairs
and Employment 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 to the
Assistant Commissioner of Customs 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.
21 If the importer, at the time of
importation, furnishes an undertaking to
the Assistant Commissioner of Customs to
the effect that he shall use the imported
goods for the purposes specified in
column (3) of the Table to this
notification and that,-
(a) in the case of the goods specified at
(A), (B) and (C) in the said column (3),
he shall within such period as the said
Assistant Commissioner may specify in
this behalf, produce a certificate from
the Assistant Commissioner of Central
Excise having jurisdiction over the
factory manufacturing the fuel injection
equipment, to the effect that the
imported goods have been used for the
purpose specified;
(b) in the case of the goods specified at
(D) in the said column (3), he shall not
sell or otherwise dispose them off, in
any manner, for a period of two years
from the date of their importation and he
shall within such period as the said
Assistant Commissioner may specify in
this behalf, produce a certificate from
the Assistant Commissioner of Central
Excise having jurisdiction over the
factory manufacturing the fuel injection
equipment, to the effect that the
imported goods have been installed in the
importer's own factory for use in the
manufacture of fuel injection equipment.
22 If the importer at the time of
importation,-
(A) furnishes in all cases a certificate
to the Assistant Commissioner of Customs,
from an officer not below the rank of a
Deputy Secretary to the Government of
India in the Ministry of Non-Conventional
Energy Sources recommending the grant of
this exemption and in the case of the
goods at (ii) to (v) in column (3) of the
Table to this notification, the said
officer certifies that the goods are
required for the specified purposes; and
(B) furnishes an undertaking to the said
Assistant Commissioner to the effect
that,-
(a) in the case of wind operated
electricity generators upto 30 KW
or wind operated battery chargers
upto 30 KW, he shall not sell or
otherwise dispose off, in any
manner, such generators or
chargers for a period of two years
from the date of importation;
(b) in the case of other goods
specified at (ii) to (v) in column
(3) of the said Table, he shall
use them for the specified
purpose; and
(c) in case he fails to comply
with conditions (a) or (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 importation.
23 If,-
(a) the project for substitution of ozone
depleting substances (ODS) or the project
for setting up of new capacity with non-
ODS technology has been approved by the
Steering Committee set up in the Ministry
of Environment and Forests for the
clearance of such projects; and
(b) the importer furnishes in each case a
list, of the goods required for the
aforesaid projects, which is duly
certified, to the effect that the goods
mentioned in the said list are required
for the aforesaid projects, by an
officer not below the rank of a Deputy
Secretary in the Ministry of Environment
and Forests.
24 (1) If an officer not below the rank of a
Deputy Secretary to the Government of
India in the Department of Fertilisers-
(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;
(2) 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;
(3) 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.
25 If,-
(1) the spinnerettes acquired in
exchange, are imported, within one year
of the date of exportation of
spinnerettes out of India; and
(2) no drawback of duty has been paid on
the occasion of their export.
Explanation.- On the imports referred to
in condition (1) 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.
26 If,-
(A) imported by a State Fisheries
Corporation or any Fisheries Co-operative
Federation recognised by the State
Government; or
(B) imported by a person other than a
State Fisheries Corporation or any
Fisheries Co-operative Federation
recognised by the State Government
concerned,-
(i) the importer produces a
certificate, from an officer not
below the rank of a Deputy Secretary
of the Department concerned with
fisheries in the State Government, to
the effect that the spares are being
imported with outboard motors meant
for fitment to boats which are
exclusively used for fishing
operations and that such spares are
for the purpose of maintenance of the
said outboard motors and,
recommending the grant of the
concession; and
(ii) the importer furnishes an
undertaking to the Assistant
Commissioner of Customs at the time
of importation to the effect that -
(a) the said spares shall be
used for the purpose specified
above; and
(b) he shall pay on demand in
the event of his failure to
comply with (a) above an amount
equal to the difference between
the duty leviable on the said
spares but for the exemption
under this notification and that
already paid at the time of
importation.
27 If imported by any State Fisheries
Corporation or any Fisheries Co-operative
Federation recognised by the State
Government concerned.
28 If at the time of importation, the
importer produces a certificate, from an
officer not below the rank of Deputy
Secretary to the Government of India in
the Ministry of Commerce, to the effect
that the imported goods are required for
being used in a Green House.
29 If at the time of importation, the
importer produces a certificate, from an
officer not below the rank of a Deputy
Secretary to the Government of India in
the Ministry of Environment and Forests,
to the effect that the imported kits or
parts thereof are required for the
conversion of motor-spirit or diesel
driven vehicles into Compressed Natural
Gas driven vehicles.
30 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.
31 If the importer, -
(a) at the time of clearance produces a
certificate from an officer not below the
rank of a Joint Secretary to the
Government of India in the Ministry of
Tourism to the effect that the imported
goods are required for initial setting up
of a hotel or for substantial expansion
of a hotel, duly approved by that
Ministry; and
(b) produces evidence to the satisfaction
of the Assistant Commissioner of Customs
within two years from the date of
importation or within such extended
period as the said Assistant
Commissioner may allow, to the effect
that the goods have been actually used
for the purpose specified at (a) above.
32 If,-
(i) in the case of a power plant (except
a nuclear power plant),-
(a) in the case of Central Power
Sector Undertakings, the Chairman
of the concered Undertaking
certifies that the scheme for
renovation or modernisation, as
the case may be, of such power
plant, has been approved and an
officer not below the rank of a
Deputy Secretary to the Government
of India in the Ministry of Power
recommends, in each case, the
grant of the aforesaid exemption
to the goods for such scheme;
(b) in other cases, an officer
not below the rank of the Chief
Engineer of the concerned State
Electricity Board or State Power
Utility certifies that the scheme
for renovation or modernisation,
as the case may be, of such power
plant, has been approved and an
officer not below the rank of a
Secretary in the State Government
concerned dealing with the subject
of power or electricity
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
the scheme for renovation or
modernisation, as the case may be, of
such power plant, has been approved 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.
33 If,-
(a) in the case of small hydel power
generation plants upto 3 MW station
capacity, an officer not below the rank
of a Deputy Secretary to the Government
of India in the Ministry of Non-
Conventional Energy Sources certifies the
quantity, description and technical
specifications of raw materials and parts
required to be imported for the
manufacture and supply of machinery and
equipment to the said hydel power
generation plant and recommends the
grant of this exemption to the imported
goods;
(b) in the case of nuclear power
generation 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 parts 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;
(c) in case of power generation plants
(except those specified above),-
(i) in the case of Central Power
Sector Undertakings, the Chairman
of the concered Undertaking
certifies the quantity,
description and technical
specifications of raw materials
and parts 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 Ministry of Power
recommends, in each case, the
grant of the aforesaid exemption
to the goods for such scheme;
(ii) in other cases, an officer
not below the rank of the Chief
Engineer of the concerned State
Electricity Board or State Power
Utility certifies the quantity,
description and technical
specifications of raw materials
and parts 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
Secretary in the State Government
concerned dealing with the subject
of power or electricity
recommends, in each case, the
grant of the aforesaid exemption
to the goods for such scheme; and
(d) 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.
34 If the importer produces, at the time of
clearance of the goods, a certificate
from a duly authorised officer of the
Directorate General of Hydro Carbons in
the Ministry of Petroleum and Natural
Gas, Government of India, to the effect
that the said goods are essential for the
purpose of oil exploration or oil
exploitation (on-shore or off-shore).
35 If,-
(a) the parts and raw materials are used
in the manufacture of goods in accordance
with the provisions of section 65 of the
Customs Act, 1962 (52 of 1962); and
(b) a certificate is produced in each
case to the Assistant Commissioner of
Customs from a duly authorised officer of
the Directorate General of Hydro Carbons
in the Ministry of Petroleum and Natural
Gas, Government of India, to the effect
that the goods are required for the
purposes of off-shore oil exploration or
exploitation.
36 If, -
(a) the goods are imported in connection
with petroleum operations to be
undertaken under a contract entered into
by the Government of India and a Company
or Companies, the Government of India and
a Foreign Company or Companies or the
Government of India and a consortium of a
Company or Companies and a Foreign
Company or Companies;
(b) a certificate is produced, in each
case, to the Assistant Commissioner of
Customs from a duly authorised officer of
the Directorate General of Hydro Carbons
in the Ministry of Petroleum and Natural
Gas, Government of India, to the effect
that the imported goods are required for
such petroleum operations and have been
imported under the aforesaid contract;
and
(c) in the case of a contract entered
into by the Government of India and a
Foreign Company or Companies or , the
Government of India and a consortium of a
Company or Companies and a Foreign
Company or Companies, the importer also
certifies, in each case, that no foreign
exchange remittance is made for the
imports of such goods, undertaken by the
Foreign Company or Companies.