Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: VAT Audit :: Central Excise rule to resale the machines to a new company :: TDS :: list of goods taxed at 4% :: ACCOUNTING STANDARD :: form 3cd :: due date for vat payment :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT RATES :: ARTICLES ON INPUT TAX CREDIT IN VAT :: empanelment :: ACCOUNTING STANDARDS :: TAX RATES - GOODS TAXABLE @ 4% :: cpt :: articles on VAT and GST in India
 
 
Latest Circulars »
 RBI-Information from Unauthenticated Sources – Advisory to banks
 RBI-Aadhaar-based Authentication for Card Present Transactions
 RBI-External Commercial Borrowings (ECB)
 Issuance of 28 days Cash Management Bills under Market Stabilisation Scheme (MSS)
 Withdrawal of Legal Tender Character of the existing Bank Notes in the denominations of ₹ 500/- and ₹ 1000/- (Updated as on November 30, 2016)
 All You wanted to know from RBI about: Withdrawal of Legal Tender Status of ₹ 500 and ₹ 1000 Notes
 Deposit of Specified Bank Notes (SBNs) – Chest Balance Limit / Cash Holding Limit
 Withdrawal of Legal Tender status of banknotes of ₹ 500 and ₹ 1000: Activity at Banks during November 10-27, 2016
 Reserve Bank of India Act, 1934 – Section 42(1A) Requirement for maintaining additional CRR
 Chest Guarantee Scheme for Specified Bank Notes (SBNs) - CGSS
 Quarterly Projection Model for India: Key Elements and Properties

Customs Notification No. 92/2010
September, 15th 2010

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

New Delhi, the 10th September, 2010.

Notification  No.  92/2010 - Customs 

 

    G.S.R. 749 (E). -  In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the  Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, shall be amended or further amended, as the case may be, in the manner  specified in the corresponding entry in column (3) of the said Table, namely :-

Table

Sl. No.

Notification number and date

Amendments

(1)

                (2)

(3)

1.

100/2009-Customs,dated the 11th September, 2009 [ Vide number G.S.R. 666 (E), dated the 11th September, 2009]

In the said notification,

(a) in paragraph 2, condition numbers (3), (4), (5), (6), (7), (8), (9) and (10) shall be renumbered as condition numbers (4), (5), (6), (7), (8), (9), (10) and (11) respectively, and before the said conditions as so renumbered,  the following condition shall be  inserted, namely:-

(3) that the authorization for annual requirement shall indicate export product to be exported under the authorization. The authorization holder shall submit a Nexus Certificate from an independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I) notified under the Foreign Trade Policy, certifying nexus of imported capital goods with the export  product, to the Customs authorities at the time of clearance of imported capital goods. A copy of the CEC shall be submitted to the concerned Regional Authority alongwith copy of the bill of entry, within thirty days from the date of import of the capital goods.;

 

(b) in the Explanation, clause 1 shall be renumbered as clause 1A and before clause 1A as so renumbered, the following clause shall be inserted, namely: -

 

1. Authorization includes Authorization for Annual Requirement;.

2.

101/2009-Customs,dated the 11th September, 2009 [ Vide number G.S.R. 667 (E), dated the 11th September, 2009]

In the said notification,

(a) in paragraph 2,-

(i) for condition (1), the following condition shall be substituted, namely:-

(1) that the goods are imported for export of engineering and electronic products, basic chemicals and pharmaceuticals, apparels and textiles, plastics, handicrafts, chemicals and allied products, leather and leather products, paper and paperboard and articles thereof, ceramic products, refractories, glass and glassware, rubber and articles thereof,  plywood and allied products, marine products, sports goods and toys and are other than those required for export of products covered under following chapters or headings of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), namely:-

Chapters 1,2, 4, 5(except handicrafts), 6 to 24, 25 to 27, 31, 43, 44(except plywood and allied products),45,47,68 (except handicrafts), 71,81 (metals in primary and intermediate forms only),89,93,97(except handicrafts),98; headings 4011 to 4013, 7401 to 7406, 7501 to 7504, 7601 to 7603, 7801, 7802, 7901 to 7903, 8001, 8002 and 8401.;

 

(ii) for condition (5), the following condition shall be substituted, namely:-

(5) that the Common Service provider or any of the specific users is not issued, in the year of issuance of zero duty EPCG authorization, the duty credit scrips under SHIS scheme under para 3.16 of the Foreign Trade Policy. SHIS scrips which are not issued in a particular year for the reason that zero duty EPCG authorization has been issued in that year shall not be issued in future years also.;

(iii)  the condition numbers (6), (7), (8), (9), (10), (11), (12) and (13) shall be renumbered as condition numbers  (7), (8), (9), (10), (11), (12), (13) and (14) respectively, and before the said conditions as so renumbered, the following condition shall be  inserted, namely:-

(6) that the authorization for annual requirement shall indicate export product to be exported under the authorization. The authorization holder shall submit a Nexus Certificate from an independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I) notified under the Foreign Trade Policy, certifying nexus of imported capital goods with the export  product, to the Customs authorities at the time of clearance of imported capital goods. A copy of the CEC shall be submitted to the concerned Regional Authority alongwith copy of the bill of entry,

 within thirty days from the date of import of the Capital Goods.;

 

(b) in paragraph 4, for the figures, letters and word 31st December, 2011 the figures, letters and word 31st December, 2012 shall be substituted;

(c) in the Explanation, clause 1 shall be renumbered as clause 1A and before clause 1A as so renumbered, the following clause shall be inserted, namely: -

 1. Authorization includes Authorization for Annual Requirement;.

3.

102/2009-Customs,dated the 11th September, 2009 [ Vide number G.S.R. 668 (E), dated the 11th September, 2009]

In the said notification,

(a) in paragraph 2,-

(i) for condition (1), the following condition shall be substituted, namely:-

(1) that the goods are imported for export of engineering and electronic products, basic chemicals and pharmaceuticals, apparels and textiles, plastics, handicrafts, chemicals and allied products, leather and leather products, paper and paperboard and articles thereof, ceramic products, refractories, glass and glassware, rubber and articles thereof,  plywood and allied products, marine products, sports goods and toys and are other than those required for export of products covered under following chapters or headings of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), namely:-

Chapters 1,2, 4, 5(except handicrafts), 6 to 24, 25 to 27, 31, 43, 44(except plywood and allied products),45,47,68 (except handicrafts), 71,81 (metals in primary and intermediate forms only),89,93,97(except handicrafts),98; headings 4011 to 4013, 7401 to 7406, 7501 to 7504, 7601 to 7603, 7801, 7802, 7901 to 7903, 8001, 8002 and 8401.;

 

(ii) for condition (4), the following condition shall be substituted, namely:-

(4) that the  importer is not issued, in the year of issuance of zero duty EPCG authorization, the duty credit scrips under SHIS scheme under para 3.16 of the Foreign Trade Policy. SHIS scrips which are not issued in a particular year for the reason that zero duty EPCG authorization has been issued in that year shall not be issued in future years also.;

(iii) the condition numbers (5), (6), (7), (8), (9), (10), (11) and (12) shall be renumbered as condition numbers (6), (7), (8), (9), (10), (11), (12) and (13) respectively and before the said conditions as so renumbered, the following condition shall be  inserted, namely:-

(5) that the authorization for annual requirement shall indicate export product to be exported under the authorization. The authorization holder shall submit a Nexus Certificate from an independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I) notified under the Foreign Trade Policy, certifying nexus of imported capital goods with the export  product, to the Customs authorities at the time of clearance of imported capital goods. A copy of the CEC shall be submitted to the concerned Regional Authority alongwith copy of the bill of entry, within thirty days from the date of import of the Capital Goods.;

 

 (b) in paragraph 4, for the figures, letters and word 31st December, 2011 the figures, letters and word 31st December, 2012 shall be substituted;

 (c) in the Explanation, clause 1 shall be renumbered as clause 1A and before clause 1A as so renumbered, the following clause shall be inserted, namely: -

 1. Authorization includes Authorization for Annual Requirement;.

4.

103/2009-Customs,dated the 11th September, 2009 [ Vide number G.S.R. 669 (E), dated the 11th September, 2009]

In the said notification,

(a) in paragraph 2, the condition numbers (2), (3), (4), (5), (6), (7), (8) and (9) shall be renumbered as condition numbers (3), (4), (5), (6), (7), (8), (9) and (10) respectively and before the said conditions as so renumbered, the following condition shall be  inserted, namely,-

(2) that the authorization for annual requirement shall indicate export product to be exported under the authorization. The authorization holder shall submit a Nexus Certificate from an independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I) notified under the Foreign Trade Policy, certifying nexus of imported capital goods with the export product, to the Customs authorities at the time of clearance of imported capital goods. A copy of the CEC shall be submitted to the concerned Regional Authority alongwith copy of the bill of entry, within thirty days from the date of import of the Capital Goods.;

 

(b) in the Explanation, clause 1 shall be renumbered as clause 1A and before clause 1A as so renumbered, the following clause shall be inserted, namely: -

 

 1. Authorization includes Authorization for Annual Requirement;.

 

5.

104/2009-Customs,dated the 14th September, 2009 [ Vide number G.S.R. 674 (E), dated the 14th September, 2009]

In the said notification,

(a) in the opening paragraph,-

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

(1) that the said scrip has been issued by the licensing Authority to a status holder against exports of the products of the sectors, namely, leather (excluding finished leather), textiles and jute , handicrafts, engineering (excluding iron and steel, non-ferrous metals in primary or intermediate forms, automobiles and two-wheelers, nuclear reactors and parts and ships,boats and floating structures), plastic and basic chemicals(excluding pharma products) made during 2009-10, 2010-11 or 2011-12 or against exports of the products mentioned below made during 2010-11 or 2011-12 , namely:-

 

(a) the following chemical and allied products (other than bulk minerals, granite or stones, processed minerals, cement, clinkers and asbestos):-

(i) rubber products covered under headings 4001 to 4010 and 4014 to 4017 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(ii) paints, varnishes and allied products covered under headings 3208, 3209 and 3210 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

 (iii) glass and glassware covered under Chapter 70 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

 (iv) plywood and allied products covered under Chapter 44 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

 (v) ceramics or refractories covered under Chapter 69 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

 (vi) paper, paper boards and paper products covered under Chapter 48 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

 (vii) books, publications and printings covered under Chapter 49 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

 (viii) animal by-products covered under headings 35030030,

 

 05069099, 05079010, 05079020, 05079050, 23011010, 23011090, 96062910, and 96063010 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

 (ix) ossein and gelatine covered under headings 05061039 and 35030020 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

 (x) graphite products covered under headings 3801, 85451100 and 85451900 and explosives covered under headings 3601, 3602 and 3603 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

 (xi) products covered under headings 3201, 32029010, 32030010, 3604, 3605, & 38021000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

 (b) electronic products.

(c) sports goods and toys covered under Chapter 95 and headings 420321, 650610 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

 (d) following engineering products covered under Chapter 72 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975):-

(i) iron and steel

(ii) pipes and tubes

(iii) ferro alloys

Provided that the exports specified in the Table annexed to the notification shall not be considered for computation of entitlement under the scheme;;

 

(ii) the condition numbers (ii), (iii), (iv), (v), (vi) and (vii) shall be renumbered as condition numbers (3), (4), (5), (6), (7) and (8) respectively and before the said conditions as so renumbered, the following condition shall be inserted, namely:-

(2) Provided further that the said scrip has not been issued in violation of the condition contained in Para 2(4) of notification No. 102/09-Cus dated the 11th September, 2009 pertaining to Zero Duty EPCG scheme or Para 2(5) of notification No.101/09-Cus dated the 11th September, 2009 pertaining to Zero Duty EPCG scheme for Common Service Providers, as the case may be.;

 

(b) In the table annexed to the notification, Sl. No. 8 and the entries relating thereto shall be deleted.

 

[F.No.605/33/2010-DBK]

 

(Rajesh Kumar Agarwal)

Under Secretary to the Government of India

 

Note: (i) The principal notification number 100/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.666 (E), dated the 11th September, 2009 and was last amended by notification No. 123/2009-Customs, dated the 10th November, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.805 (E), dated the 10th November, 2009.

(ii)      The principal notification number 101/2009-Customs, dated the 11th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.667 (E), dated the 11th September, 2009 and was last amended by notification No. 123/2009-Customs, dated the 10th November, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.805 (E), dated the 10th November, 2009.

 (iii)      The principal notification number 102/2009-Customs, dated the 11th September, 2009  was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide number G.S.R.668(E),  dated the 11th September, 2009 and was last amended by notification No. 123/2009-Customs, dated the 10th November, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.805 (E), dated the 10th November, 2009.

 (iv)    The principal notification number 103/2009-Customs, dated the 11th September, 2009  was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide number G.S.R.669(E),  dated the 11th September, 2009 and was last amended by notification No. 123/2009-Customs, dated the 10th November, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.805 (E), dated the 10th November, 2009.

 (v) The principal notification number 104/2009-Customs, dated the 14th September, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide number G.S.R.674(E),  dated the 14th September, 2009 and was last amended by notification No. 123/2009-Customs, dated the 10th November, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.805 (E), dated the 10th November, 2009.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - We Bring IT. Offshore software outsourcing company. We use Global Delivery Model (GDM) and believe in Follow The Sun principle

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions