Regarding amendment in para (4) of Circular No. 38/2010-Customs, dated 27.09.2010-Served From India Schemes(SFIS)
July, 07th 2012
Circular No. 18/2012-Cus.
F. No. 605/12/2012-DBK
Government of India
Ministry of Finance
Department of Revenue
New Delhi dated the 5thJuly, 2012.
All Chief Commissioners of Customs
All Chief Commissioners of Customs & Central Excise/ Central Excise
All Director Generals under CBEC,
All Commissioners of Customs, Customs (Preventive)
All Commissioners of Customs & Central Excise/ Central Excise
Sub: Amendment inpara(4) of Circular No. 38/2010-Customs, dated 27.09.2010-Served From IndiaSchemes(SFIS) reg:-
Attention is invited topara(4) of Circular No. 38/2010-Customs, dated 27thSeptember, 2010, which reads: Served From India Scheme (SFIS)As per existing Notification No. 91/2009-Cus. Import of vehicles is not allowed under the Served From IndiaScheme(SFIS), even if such vehicles are freely importable under theForeign Trade Policy.However, after the announcement of Annual supplement to the Foreign Trade Policy, vehicles which are in the nature of professional equipment such as Airfield Fire Fighting and Rescue Vehicles (AFFRVs), Heavy Duty Modular Trailer Combination, Reach Stackers etc. for use by the service provider in his regular service business have been allowed to be imported against SFISscrips.However, personal vehicles such as motor cars/ Sports UtilityVehicles(SUVs) / Multi Utility Vehicles (MUVs) etc. are not permitted to be imported against SFISscrips.Notification no. 90/2010-Cus dated 01.09.2010 refers in this regard.
2.It has been decided by the Board that the vehicles which are in the nature of professional equipment, illustratively mentioned inpara(4) of the said Circular, may also include Ambulance, Sewage Disposal Truck, Refuse Disposal Vehicle, that are pre-designed structurally and pre-fitted with relevant devices and mechanisms that make for their use for the intended purposes and enable a reasonable conclusion that they cannot be put to generalized or personal use; and Dumpers designed for off-highway use (as described in the Explanatory Notes to Chapter 87 of the Harmonized System of Nomenclature-HSN), for use by the service provider in his regular service business.It is reiterated that personal vehicles such as motor cars/ Sports Utility Vehicles (SUVs)/MultyUtility Vehicles (MUVs), etc. are not permitted to be imported against SFISscrips.
3.There is no change in any aspect of the Notification No. 91/2009-Customs, as amended or any other aspect of Para (4) of the Circular No. 38/2010-Customs, dated 27thSeptember, 2010.
4.These instructions should be brought to the notice of all concerned by way of issuance of instructions /trade notice.Difficulty faced if any, may be brought to the notice of the Board.