Circular No.82/1999-Customs date 1st December, 1999

Green House Equipment -No AU Condition for Duty Exemption

Sir, Subject: Customs duty exemption to Green House equipment -SI. No.166 of notification No. 20/99-Cus. -m/r.

I am directed to refer to the subject mentioned above and to state that vide SI,No. 166 of notification No. 20/99-Cus., a concessional duty of 25% has been prescribed for specified equipment required for use in a Green House. To avail of this concession, an importer has to comply with condition No.28, appended to the notification.

2. Condition No.28, stipulates that the importer, at the time of importation, should produce a certificate from an officer not below the rank of a 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. In this connection, reference is invited to the Board's letter No. 305/76/95-FTT dated 27.9.95, wherein it was clarified that this concessional rate of duty can be availed of only by an 'actual user'-

3. A plain reading of the notification No. 20/99-Cus., as it stands now, requires an importer to furnish a certificate from the designated authority that the imported goods are required for being used in a Green House and no element of actual user condition is in built in the notification. Hence, field formations may not insist on such end user condition for availing of the concessional duty for Green House equipment.

4. Board's letter No. 305/76/95-FTT dated 27.9.95, stands modified to the above extent.

5. Any difficulty in implementing these instructions may be brought to the notice of the Board.

Please acknowledge the receipt of this circular.



Sd/-
(K.M. Ravichandran)
Sr. Technical Officer (TU)

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