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Seeks to amend Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996
March, 21st 2012
[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 /2012- Customs (N.T.)

                                                                    New Delhi, the 17th March, 2012

       G.S.R.      (E).- In exercise of the powers conferred by section 156 of the Customs Act,
1962 (52 of 1962), the Central Government hereby makes the following rules further to amend
the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable
Goods) Rules, 1996, namely :-

   1. (1) These rules may be called the Customs (Import of Goods at Concessional Rate of

       Duty for Manufacture of Excisable Goods) Amendment Rules, 2012.
       (2) They shall come into force on the date of their publication in the Official Gazette.


   2. In the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of
       Excisable Goods) Rules, 1996,-


       (I)      in rule 4, in sub rule (1A), for the words "for a quarter", the words "for a period
                not exceeding one year" shall be substituted;
       (II)     in rule 5, in sub-rule (1), in the proviso, for the words "quarter", the words "for a
                period not exceeding one year" shall be substituted;
       (III)    in rule 7,-

                (i) for clause (b), the following clause shall be substituted, namely:-

                      "(b) maintain an account in such manner as to clearly indicate the quantity
                      and value of goods imported, the quantity of imported goods consumed for
                      the intended purpose, the quantity of goods re-exported, if any, under rule
             7A and the quantity remaining in stock, bill of entry wise and shall produce
             the said account as and when required by the Assistant Commissioner of
             Central Excise or Deputy Commissioner of Central Excise.

       (i) for clause (c), the following clauses shall be substituted, namely:-

             "(c) submit a quarterly return, in the format prescribed in the Annexure
             appended to these rules, to the Assistant Commissioner or Deputy
             Commissioner of Central Excise by the tenth da y of the following quarter"
(IV)   after rule 7, the following rule shall be inserted, namely,-
       " 7A. Re-export of unutilised goods - The manufacturer obtaining the benefit
       under these rules may re-export the unutilised or defective imported goods, with
       the permission of the jurisdictional Assistant Commissioner of Central Excise or
       Deputy Commissioner of Central Excise within six months from the date of
       import:
                 Provided that the value of such goods for re-export shall not be less than
       the value of the said goods at the time of import."
(V)    in rule 8, after the words "that the goods imported are used by the manufacturer
       for the intended purpose", the words, "or are re -exported in terms of rule 7A"
       shall be inserted;
(VI)   for the Annexure, the following Annexure shall be substituted, namely:-
                                                            "Annexure


                                                    QUARTERLY RETURN
                                    Return for the quarter ending ........................
                                                           [see rule 7(c)]


Name of the imported goods:
S.    BE     Descri                       Details of goods imported                        Specified     Goods manufactured       Whet
No    No     ption                                                                         purpose       during the quarter       her
                                             during the quarter
.     and    of                                                                            for                                    the
      date   goods                                                                         procuring                              goods
             import                                                                        the goods                              used
             ed at                                                                         at                                     for
             conces                                                                        concessio                              specif
             sional                                                                        nal rate of                            ied
             rate                                                                          duty                                   purpo
                                                                                                                                  se or
                                                                                                                                  not.
                                                                                                                                  In
                                                                                                                                  case
                                                                                                                                  of
                                                                                                                                  expor
                                                                                                                                  t,
                                                                                                                                  specif
                                                                                                                                  y the
                                                                                                                                  quant
        


                                                                                                                   ity
                                                                                                                                  expor
                                                                                                                                  ted
                                                                                                                                  with
                                                                                                                                  detail
                                                                                                                                  s of
                                                                                                                                  ARE-
                                                                                                                                  1/
                                                                                                                                  ARE-
                                                                                                                                  2.
                      Openi      Value     Quant     Tot     Quantit    Quant     Closi                  Description   Quantity
                                 of        ity of    al      y
                        ng       goods     goods     of      consu      ity re-    ng
                      balan      receiv    receiv    Col     med       export     balan
                                 ed        ed        .       for the
                        ce       durin     during    (4)     intende      ed      ce on
                      On         g the     the       and     d         during      the
                      the 1 st   quarte    quarte    (6)     purpos    the
                                                                                   last
                      day of     r         r                 e,        quarte
                      the                                    during    r           day
                      quarte                                 the
                                                                                  of the
                      r                                      quarter
                                                                                  quart
                                                                                   er
(1)   (2)     (3)       (4)       (5)       (6)      (7)       (8)       (9)      (10)        (11)          (12)         (13)     (14)


(Note: Separate entries should be made for each variety or class of imported goods used and goods manufactured.)
Declaration


I/We hereby declare that the undersigned have compared the above particulars with the records and books
maintained by my / our factory and that they are true and correct in every respect and are in accordance with the
Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.


Date:


Place:


                                                                                              Signature and name
                                                                                          of the authorized person
                                                                                              of the manufacturer.
                                                                                             Seal of the company"



                                                                                   [F. No. 334/1/2012-TRU]




                                                                                      (Sanjeev Kumar Singh)
                                                              Under Secretary to the Government of India



Note: - The principal rules were published in the Gazette of India Extraordinary Part II, Section
3, Sub-Section (i) vide notification No. 36/96-Customs (N.T), dated the 23rd July, 1996 [G.S.R.
305 (E), dated 23rd July, 1996] and were last amended vide notification No.160/2009-Customs
(N.T), dated the 30th October, 2009 [ G.S.R 791 (E), dated the 30th October, 2009].



 
 
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