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Customs Notification, Circulars Exemption Notification(2000-2001) Ntf No. 16/2000-Cus Dated 1-3-2000

Customs Notification No.16/2000 (I)-Customs, dated the 1st March, 2000

· Notification

· Table

· Condition

· List 1 to 9

· List 10 to 34

ANNEXURE

========

Condition Conditions

No.

1. If the importer gives a declaration that such material is for the purposes of

sowing or planting only.

1A The rate of duty specified in column (4) shall apply to such quantity of

imports for which an importer holds a Tariff Rate Quota Allocation

Certificate issued by the Agricultural and Processed Food Products Export

Development Authority in accordance with the procedure as may be specified by

the Agricultural and Processed Food Products Export Development Authority from

time to time through a Public Notice.

(Condition 1A has been inserted vide Customs Notification No. 88/2000, Dt.

12-6-2000)

2. If,-

(a) import is made under a licence issued under Section J of Part - II of

Chapter 15 of the Export and Import Policy 1st April 1997 - 31st March, 2002;

(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 follows the procedure set out in the Customs (Import of Goods

at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

4A. If the importer, -

(i) is registered with the Directorate of Vanaspati, Vegetable Oils and

Fats in the Department of Food and Public Distribution in the Government

of India; and

(ii) follows the procedure set out in the Customs (Import of Goods at

Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

4B. If the importer, -

(i) is registered with the Directorate of Vanaspati, Vegetable Oils and Fats

in the Department of Food and Public Distribution in the Government of India;

(ii) satisfies the jurisdictional Deputy Commissioner of Central Excise or

Assistant Commissioner of Central Excise, as the case may be, that the

goods are intended for use in the manufacture of vanaspati in a factory

having captive hydrogen generation facility:

Provided that if the importer does not have a captive hydrogen generation

facility in his factory, the benefit of exemption under this notification

shall not apply to him on and after the 29th day of November, 2000; and

(Para after condition no.4B under column heading "Conditions", in condition(ii) has been

inserted vide Cus Notification No.111/2000dt. 29-8-2000)

(iii) follows the procedure set out in the Customs (Import of Goods at

Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.

(Condtions 4A and 4B has been inserted vide Customs Notification No. 88/2000,

dt. 13-6-2000)

5. If the importer furnishes an undertaking to the Deputy Commissioner of

Customs or the Assistant Commissioner of Customs, as the case may be, that the

wine shall be used as sacramental wine.

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) the goods are imported by an individual for personal use; (b) 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 (c)

the importer produces the said certificate to the Deputy Commissioner of

Customs or the Assistant Commissioner of Customs, as the case may be, at the

time of clearance, or gives an undertaking as acceptable to the Deputy

Commissioner or the Assistant Commissioner to furnish the said certificate

within such period as specified by the Deputy Commissioner or 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 the importer produces a certificate of the reference standard and copies

of documents to subtantiate that the organization or institution from where

the reference standard has been imported are approved by the World Health

Organisation or International Organisation for Standards.

9. 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.

10. If,-

(a) the goods are imported by a manufacturer of handicrafts for use in the

manufacture of handicrafts for export by that manufacturer and that the said

manufacturer is registered with the Export Promotion Council for Handicrafts;

(b) the value of the goods imported does not exceed 3% of the FOB value of

handicrafts exported during the preceding financial year; and

(c)the importer produces a certificate from the Export Promotion Council for

Handicrafts certifying the value of exports made during the financial year

mentioned in clause (b) above and also the description, value and quantity of

the item(s) already imported under this notification during the current

financial year

11. 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.

12. If certified by the Ministry of Defence that the film is predominantly

edcuational in character and is meant for training of defence personnel.

13. 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.

14. 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.

15. If,-

(a) the pulp of wood 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

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).

16. If,-

(a) the importer furnishes an undertaking to the Deputy Commissioner of

Customs or the Assistant Commissioner of Customs, as the case may be, that

such imported goods 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 goods 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 Deputy Commissioner or Assistant

Commissioner, as the case may be, within six months or such extended period,

as that Deputy Commissioner or Assistant Commissioner may allow, a

certificate issued by the Deputy Commissioner of Central Excise or the

Assistant Commissioner of Central Excise, as the case may be, in whose

jurisdiction the said goods have been used in such unit, that the said goods

has been so used.

17. If,-

(a) the goods are imported by a manufacturer of textile garments for use in

the manufacture of textile garments for export by that manufacturer and that

the said manufacturer is registered with the Apparel Export Promotion

Council ;

(b) the value of the goods imported does not exceed 2% of the FOB value of

textile garments exported during the preceding financial year; and

Council ,

(i) certifying the value of exports made during the financial year

mentioned in clause (b) above and also the value and quantity of

lining and inter-lining materials already imported under this

notification during the current financial year;

(ii) that the imported goods shall not be put to any other use or sold

in the market except in the manufacture of textile garments for export;

and

(d) there is a doubt as to the useability of the goods in relation to the

export product, the Commissioner of Customs for reasons to be recorded in

writing, orders drawal of sample at the time of export to verify such use.

18. 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 Deputy Commissioner of Customs or the

Assistant Commissioner of Customs, as the case may be, 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 Deputy Commissioner or the Assistant

Commissioner;

Deputy Commissioner or Assistant Commissioner may allow, produce the

extract of the aforesaid account, duly certified by the Deputy

Commissioner of Central Excise or the Assistant Commissioner of Central

Excise, as the case may be, 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.

19. 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).

20. 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.

21. If the importer furnishes an undertaking to the Deputy Commissioner of

Customs or the Assistant Commissioner of Customs, as the case may be, that the

coin blanks shall be used only for the purpose of coining of coins in a Mint

of the Government of India .

22. 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.

23. The goods are imported for use in the manufacture of goods falling under

Chapter 84 (other than those falling under heading Nos. 84.15, 84.50, 84.69,

84.70, 84.71, 84.72, 84.73, 84.82, and 84.85 and sub-heading Nos. 8407.31,

8407.32, 8407.33, 8407.34, 8408.20, 8409.91, 8409.99, 8414.30, 8414.80,

8414.90, 8418.21, 8418.22, 8418.29, 8418.91, 8418.99, 8422.11, 8422.19,

8423.10, 8448.19, 8451.10, 8451.90, 8452.10, 8452.30, 8452.40, 8452.90,

8479.50, 8479.60, 8479.89 and 8483.20) or Chapter 85 (other than those

falling under heading Nos. 85.06, 85.07, 85.09, 85.10, 85.11, 85.12, 85.13,

85.16, 85.18, 85.19, 85.20, 85.21, 85.22, 85.23, 85.24, 85.26, 85.27, 85.28,

85.31, 85.32, 85.35, 85.36, 85.37, 85.38, 85.39, 85.40, 85.41, 85.42, 85.44

and 85.48 and sub-heading Nos. 8525.30 and 8525.40) of the First Schedule of

the Customs Tariff Act, 1975 (51 of 1975).

24. 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 Deputy Commissioner of Customs or the Assistant

Commissioner of Customs, as the case may be, 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.

25. If the importer at the time of importation,-

(A) furnishes in all cases a certificate to the Deputy Commissioner of

Customs or the Assistant Commissioner of Customs, as the case may be, 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 (2) to (4), the said officer

certifies that the goods are required for the specified purposes; and

(B) furnishes an undertaking to the said Deputy Commissioner or 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 (2) to (4), he shall use

them for the specified purpose; and

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.

26. 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.

27. (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 consumable 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 in sub-clause (b) of clause (ii)

of sub-condition (1) shall not exceed 10% of the value of imported goods

specified in sub-clause (a) of the said clause;

(3) if the importer furnishes an undertaking to the Deputy Commissioner of

Customs or the Assistant Commissioner of Customs, as the case may be, to the

effect that the said 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.

28. 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) price charged for 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

spinnerettes for such exchange of spinnerettes; and

(ii) the insurance and freight charges, both ways.

28A. If, -

(1) the bushings acquired in exchange, are imported, within one year of the

date of exportation of bushings 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 bushings were equal to -

(i) the cost of such exchange, that is to say, the aggregate of -

(a) labour charges;

(b) price charged for that quantity of platinum and rhodium, if any,

which is in excess of the respective quantity of platinum and

rhodium contained in the said bushings exported out of India; and

bushings for such exchange of bushings; and

(ii) the insurance and freight charges, both ways.

(Condition 28A has been inserted vide Customs Notification No. 88/2000,Dt.

29-5-2000)

29. 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 Deputy Commissioner of

Customs or the Assistant Commissioner of Customs, as the case may be, 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.

30. If imported by any State Fisheries Corporation or any Fisheries Co-operative

Federation recognised by the State Government concerned.

31. 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.

32. 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, or Propane

driven vehicles, as the case may be.

33. If,-

(a) the goods are imported by-

(i) the Ministry of Surface Transport, or

(ii) a person who has been awarded a contract for the construction of

roads in India by or on behalf of the Ministry of Surface Transport, by

the National Highway Authority of India, by the Public Works Department

of a State Government or by a road construction corporation under the

control of the Government of a State or Union Territory; or

(iii) a person who has been named as a sub-contractor in the contract

referred to in (ii) above for the construction of roads in India by or

on behalf of the Ministry of Surface Transport, by the National Highway

Authority of India, by Public Works Department of a State Government or

by a road construction corporation under the control of the Government

of a State or Union Territory;

(b) the importer, at the time of importation, furnishes an undertaking to the

Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as

the case may be, to the effect that he shall use the imported goods

exclusively for the construction of roads and that he shall not sell or

otherwise dispose of the said goods, in any manner, for a period of five years

from the date of their importation; and

time of importation of such goods, also produces to the Deputy Commissioner

of Customs or the Assistant Commissioner of Customs, as the case may be, a

certificate from an officer not below the rank of Deputy Secretary to the

Government of India in the Ministry of Surface Transport (Roads Wing), to the

effect that the imported goods are required for construction of roads in

India.

34. The importer, at the time of clearance, produces a certificate from the

Chairman, Airport Authority of India duly countersigned by an officer not

below the rank of a Joint Secretary to the Government of India in the Ministry

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.

35. 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 Deputy Commissioner of

Customs or the Assistant Commissioner of Customs, as the case may be, within

two years from the date of importation or within such extended period as the

said Deputy Commissioner or the Assistant Commissioner may allow, to the

effect that the goods have been actually used for the purpose specified at (a)

above.

36. 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 or an officer authorized by him 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 Deputy

Commissioner of Customs or the Assistant Commissioner of Customs, as the case

may be, 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.

37. 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;

(i) in the case of Central Power Sector Undertakings, the Chairman of

the concered Undertaking or an officer authorized by him 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 Deputy

Commissioner of Customs or the Assistant Commissioner of Customs, as the case

may be, 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.

38. If imported by a person licensed by the Department of Telecommunications of

the Government of India for the purpose of providing basic telephone service.

39. If imported by a person licensed by the Department of Telecommunications of

the Government of India for the purpose of providing cellular mobile

telephone service.

40. If imported by a person licensed by the Department of Telecommunications of

the Government of India for the purpose of providing radio paging service.

41. If imported by a person licensed by the Department of Telecommunications of

the Government of India for the purpose of providing value added services via

V-SAT system.

42. If imported by a person licensed by the Department of Telecommunications of

the Government of India for the purpose of providing Public Mobile Radio

Trunked Service (PMRTS).

43. If imported by a person licensed by the Department of Telecommunications of

the Government of India for the purpose of providing Internet Service.

44. If,-

(a) the goods are imported by the Oil and Natural Gas Corporation or Oil

India Limited (hereinafter referred to as the “ licensee”) or a sub-

contractor of the licensee and in each case in connection with petroleum

operations to be undertaken under petroleum exploration licenses or mining

leases, as the case may be, issued or renewed after the 1st of April, 1999 and

granted by the Government of India or any State Government on nomination

basis;

(b) where the importer is a licensee, he produces to the Deputy

Commissioner of Customs or the Assistant Commissioner of Customs, as the case

may be, at the time of importation, the following, namely, 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 imported goods are required for petroleum operations referred to in

clause (a) and have been imported under the licences referred to in that

clause, and (c) where the importer is a sub-contractor, he produces to the

Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as

the case may be, at the time of importation, the following, namely:-

(i) 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 imported goods are required

for petroleum operations referred to in clause (a) and have been

imported under the licenses or mining leases, as the case may be,

referred to in that clause and containing the name of such sub-

contractor,

(ii) an affidavit to the effect that such sub-contractor is a bona-fide

sub-contractor of a licensee or lessee, as the case may be,

(iii) an undertaking from such licensee or lessee, as the case may be,

binding him to pay any duty, fine or penalty that may become payable, if

any of the conditions of this notification are not complied with by such

sub-contractor or licensee or lessee, as the case may be, and

(iv) a certificate, in the case of a petroleum exploration license or

mining lease, as the case may be, issued or renewed after the 1st of

April, 1999, by the Government of India or any State Government on

nomination basis, that no foreign exchange remittance is made for the

import of such goods undertaken by the sub-contractor on behalf of the

licensee or lessee, as the case may be:

Provided that nothing contained in this sub-clause shall apply if

such sub-contractor is an Indian Company or Companies.

45. If,-

(a) the goods are imported by an Indian Company or Companies, a Foreign

Company or Companies, or a consortium of an Indian Company or Companies and a

oreign Company or Companies (hereinafter referred to as the “contractor”) or

a sub-contractor of the contractor and in each case in connection with

petroleum perations to be undertaken under a contract with the Government of

India;

(b) where the importer is a contractor, he produces to the Deputy

Commissioner of Customs or the Assistant Commissioner of Customs, as the case

may be, at the time of importation, the following, namely:-

(i) 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 imported goods are required

for petroleum operations referred to in clause (a) and have been

imported under the contract referred to in that clause, and

(ii) a certificate,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 an Indian Company or Companies

and a Foreign Company or Companies, that no foreign exchange remittance

is made for the imports of such goods undertaken by such Foreign Company

or Companies;

Commissioner of Customs or the Assistant Commissioner of Customs, as the case

may be, at the time of importation, the following, namely:-

(i) 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 imported goods are required

for petroleum operations referred to in clause (a) and have been

imported under the contract referred to in that clause and containing,

the name of such sub-contractor,

(ii) an affidavit to the effect that such sub-contractor is a bona-fide

sub-contractor of a contractor,

(iii) an undertaking from such contractor , binding him to pay any duty,

fine or penalty that may become payable, if any of the conditions of

this notification are not complied with, by such sub-contractor or

contractor, as the case may be, and

(iv) a certificate, 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 an Indian Company or Companies

and a Foreign Company or Companies, that no foreign exchange remittance

is made for the import of such goods undertaken by the sub-contractor on

behalf of the Foreign Company or Companies:

Provided that nothing contained in this sub-clause shall apply if

such sub-contractor is an Indian Company or Companies.

46. If,-

(a) the goods are imported by an Indian Company or Companies, a Foreign

Company or Companies, or a consortium of an Indian Company or Companies and a

Foreign Company or Companies (hereinafter referred to as the “contractor”) or

a sub-contractor of such Company or Companies or such consortium and in each

case in connection with petroleum operations to be undertaken under a contract

signed with the Government of India, on or after the 1st day of April,1998,

under the New Exploration Licensing Policy of the said First Schedule;

(b) where the importer is a contractor, he produces to the Deputy

Commissioner of Customs or the Assistant Commissioner of Customs, as the case

may be, at the time of importation, the following, namely,-

(i) a certificate from a duly authorised officer of the Directorate

General of Hydro Carbon, 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 a contract

signed under the New Exploration Licensing Policy; and

(ii) a certificate,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 an Indian Company or Companies

and a Foreign Company or Companies, that no foreign exchange remittance

is made for the imports of such goods undertaken by the Foreign Company

or Companies;

Commissioner of Customs or the Assistant Commissioner of Customs, as the case

may be, at the time of importation, the following, namely,-

(i) a certificate from a duly authorised officer of the Directorate

General of Hydro Carbon, in the Ministry of Petroleum and Natural Gas,

Government of India, to the effect that the imported goods are required

for petroleum operations referred to in clause (a) and have been

imported under a contract signed under the New Exploration Licensing

Policy and containing the name of such sub-contractor,

(ii) an affidavit to the effect that such sub-contractor is a bona-fide

sub-contractor of a contractor,

(iii) an undertaking from such contractor , binding him to pay any duty,

fine or penalty that may become payable, if any of the conditions of

this notification are not complied with, by such sub-contractor or

contractor, as the case may be; and

(iv) a certificate, 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 an Indian Company or Companies

and a Foreign Company or Companies, that no foreign exchange remittance

is made for the import of such goods undertaken by the sub-contractor on

behalf of the Foreign Company or Companies:

Provided that nothing contained in this sub-clause shall apply if

such sub-contractor is an Indian Company or Companies.

47. If the importer produces a certificate from an officer not below the rank of

a Joint Director in the Ministry of Information Technology, Government of

India, mentioning the technical specifications, description and quantity of

the moulds, tools and dies and certifying that they are required for the

manufacture of electronic parts and recommending grant of exemption.

48. If the importer furnishes an undertaking to the Deputy Commissioner of

Customs or the Assistant Commissioner of Customs, as the case may be, to the

effect that-

(a) the parts, or as the case may be, the spare parts shall be used for the

manufacture or maintenance, as the case may be, of the specified medical

equipment;

(b) he shall, within three months or such extended period that the said

Deputy Commissioner or the Assistant Commissioner may allow, produce-

(i) in the case of parts, a certificate from the Deputy Commissioner of

Central Excise or the Assistant Commissioner of Central Excise, as the

case may be, having jurisdiction over the factory manufacturing the

specified medical equipment, to the effect that the parts have been used

in the manufacture of the specified medical equipment; or

(ii) in the case of spare parts, necessary evidence to the satisfaction

of the Deputy Commissioner of Customs or the Assistant Commissioner of

Customs, as the case may be, to the effect that the spare parts have

been used for the maintenance of the specified medical equipment; and

above conditions, an amount equal to the difference between the duty leviable

on such quantity of the parts or, as the case may be, spare parts, but for

the exemption under this notification and that already paid at the time of

importation.

49. If an accredited representative of the foreign film unit or the television

team executes a bond in such form and with such surety as may be acceptable to

the Deputy Commissioner of Customs or the Assistant Commissioner of Customs,

as the case may be, binding himself to pay on demand an amount equal to the

duty leviable on such equipment and cameras if the same are not placed under

customs control for re-export within a period of three months or such extended

period as the said Deputy Commissioner or the Assistant Commissioner may

permit, after clearance for home consumption.

50. If the importer at the time of import-

(1) furnishes a certificate from an officer not below the rank of a Deputy

Secretary to the Government of India in the Department of Atomic Energy,

Government of India, to the effect that the imported goods (in respect of

description, quantity and technical specifications) are required for the

manufacture of laser and laser based instrumentation; and

(2) furnishes an undertaking to the Assistant Commissioner of Customs to the

effect that the imported goods shall be used for the above purpose and he

shall pay, on demand, in the event of his failure to use the imported goods

for the above purpose, an amount equal to the difference between the duty

leviable on such quantity of the imported goods but for the exemption under

this notification and that already paid at the time of importation.

51. If the importer produces to the Deputy Commissioner of Customs or the

Assistant Commissioner of Customs, as the case may be, at the time and place

of importation,-

(i) a certificate issued by an officer not below the rank of a Deputy

Principal Information Officer in the Press Information Bureau in the Ministry

of Information and Broadcasting to the effect that the importer is an

accredited news agency; and (ii) an undertaking to the effect that the

imported goods shall remain in the possession, control and use of the agency

and shall not be sold or parted with for a period of five years from the date

of importation.

52. If, -

(a) the goods are imported by a newspaper establishment registered with the

Registrar of Newspapers for India appointed under section 19A of the Press

and Registration of Books Act, 1867 (25 of 1867); and

(b) the importer at the time of import produces before the Deputy

Commissioner of Customs or the Assistant Commissioner of Customs, as the case

may be, -

(1) a certificate issued by the Registrar of Newspapers for India

recommending the grant of exemption under this notification; and

(2) an undertaking to the effect that the imported goods shall remain in

his possession, control and use and shall not be sold or parted with for

a period of five years from the date of importation and in case the said

goods are sold thereafter, the sale shall be subject to the permission

granted by the Registrar of Newspapers for India.

53. If, -

(a) the duties of customs leviable on the specified equipment, raw films and

tapes had been paid at the time of their first importation into India;

(b) no drawback of duty was paid on their exportation from India;

Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as

the case may be, at the time of availing of this concession;

(d) the goods are reimported into India within six months or such period not

exceeding one year from the date of their export from India, as may be

extended bythe said Deputy Commissioner or the Assistant Commissioner on

sufficient cause being shown to his satisfaction; and

(e) the External Publicity Division of the Ministry of External Affairs

certifies that the purpose for which the goods had been exported from India

was in public interest and had been sponsored or approved by the Government

of India.

54. If the importer, at the time and place of clearance,-

(a) produces a certificate from an officer not below the rank of a Deputy

Secretary to the Government of India in the Ministry of Human Resource

Development, Department of Education, to the effect that the imported

recorded magnetic tapes, CD-ROMs and floppy diskettes are recorded with

educational or scientific material for use in computers and are required by

Institutes or

Research Centres duly approved by the University Grants Commission;

(b) gives an undertaking to the Deputy Commissioner of Customs or the

Assistant Commissioner of Customs, as the case may be, to the effect that such

imported goods shall not be-

(1) used for any other purpose and shall not be subsequently recorded

with any other material; and

(2) shall not be sold or parted with, without the prior permission of

the Commissioner of Customs of the port of importation.

55. If, -

(a) the total C.I.F. value of the wireless apparatus, accessories and parts,

imported under this notification does not exceed seventy-five thousand

rupees;

(b) the total value of the parts imported under this exemption does not

exceed Rs.1,000;

officer not below the rank of an Assistant Wireless Adviser to the Government

of India in the Ministry of Communications to the effect that the wireless

apparatus, accessories and parts in respect of which this exemption is

claimed are within the value limit specified above, and also recommending the

grant of this exemption.

Explanation.- “Licensed amateur radio operator” means a person duly

authorised under the Indian Wireless Telegraphs (Amateur Service) Rules,

1978, made under sections 4 and 7 of the Indian Telegraph Act, 1885 (13

of 1885).

56. If,-

(a) imported by M/s. Bharat Electronics Limited for further manufacture and

supply to the Airports Authority of India; and

(b) the importer at the time of clearance produces a certificate from the

Director General of Civil Aviation that the imported goods are required to be

used for the modernisation of airport facilities and recommends the grant of

this exemption.

57. If the importer, at the time of importation furnishes an undertaking to the

Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as

the case may be, to the effect that,-

(a) the imported goods shall be used for the specified purposes and shall not

be sold or otherwise disposed of in any manner for a period of at least two

years from the date of importation; and

(b) in the event of failure to comply with (a) above, he shall be liable to

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.

58. If in the case of imports, -

(1) for the Teleteach or Margdarshan Programme, the Managing Director of M/s

Electronic Trade and Technology Development Corporation Limited, certifies

that the said cassettes and tapes are predominantly educational in character

and the importer furnishes an undertaking to the effect that-

(i) the certificate from the Central Board of Film Certification in the

Form below, shall be produced within a period of three months or such

extended period as the Deputy Commissioner of Customs or the Assistant

Commissioner of Customs, as the case may be, may allow; and

(ii) he shall pay on demand, in the event of his failure to comply with

clause (i) above, an amount equal to the difference between the duty

leviable on such quantity of said cassettes and tapes but for the

exemption under this notification and that already paid at the time of

importation; or

(2) made by the Television Centre of All India Radio, the Director of the

said Centre at New Delhi in the said Form, and in other cases, the Central

Board of Film Certification, certifies in each case, that the video cassettes

and video tapes in respect of which exemption is claimed are predominantly

educational in character.

FORM

Certficate No......... of .............. (year)

This is to certify that the parcel containing the following video cassettes and

video tapes was delivered to Shri .......................... Regional Officer /

Assistant Regional Officer, CBFC at Mumbai / Calcutta / Chennai / the Director

of the Television Centre of All India Radio, New Delhi, who examined the seals

and identified the video cassettes and video tapes according to the particulars

certified at the time of Customs examination, and that the Board / Director is

satisfied that the video cassettes and video tapes are predominantly

educational in character.

Particulars of cassette / tape and film recorded thereon:

Particulars of the producer :

Length of Casette / Tape :

Name of the importer :

Date:

Signature of Regional Officer /

Assistant Regional Officer / Director,

Television Centre, AIR, New Delhi.

59. If,-

(1) the goods are imported for being tested in -

(a) Defence Research and Development Organisation (DRDO) laboratories;

(b) Indian Institutes of Technology;

(d) Central Power Research Institute, Bangalore; or (e) Any other test

centre approved by any Ministry in the Government of India for this

purpose; and

(2) the Head of any of the organisations specified above certifies that the

goods have been imported by that organisation only for the purpose of testing

and shall not be used or sold after such testing.

60. If the parts are required for manufacture or servicing of aeroplanes,

gliders, helicopters or simulators of aircraft.

Explanation.- “Parts of aeroplanes, gliders, helicopters or simulators

of aircraft” shall include engines, engine parts, wireless transmission

apparatus, wireless receivers, iron and steel washers and screws, ball

and roller bearings and other parts.

61. If an officer not below the rank of a Deputy Secretary to the Government of

India in the Ministry of Civil Aviation certifies in each case the

description and quantity of such raw materials which are required for the

manufacture or servicing of the specified aircraft or parts of such aircraft,

as the case may be.

62. If, the importer, at the time of import -

(i) produces before the Deputy Commissioner of Customs or the Assistant

Commissioner of Customs, as the case may be, a certificate from an officer

not below the rank of a Deputy Secretary to the Government of India in the

Department of Space certifying that the said satellites and pay-loads are for

launch by Indian launch vehicles from Indian soil into Outer Space in

conformity with the provisions of the Outer Space Treaty of 1967; and

(ii) gives an undertaking to the effect that the ground equipment imported

for testing the satellites or pay-loads shall be re-exported within a period

of six months from the date of their importation or such extended period as

the Deputy Commissioner of Customs or the Assistant Commissioner of Customs,

as the case may be, may allow, and in the event of failure to comply with the

same, he shall pay on demand an amount equal to the difference between the

duty leviable on such goods but for the exemption under this notification and

that already paid at the time of importation.

63. If,-

(a) the importer makes a declaration at the time of import that the barges

would be re-exported;

(b) the barges are re-exported, by the same ship which brought them or by any

other ship under the same shipping agency, within two months of the date of

importation or such extended period as the Deputy Commissioner of Customs or

the Assistant Commissioner of Customs, as the case may be, may allow; and

specified by the Deputy Commissioner of Customs or the Assistant Commissioner

of Customs, as the case may be, binding himself to pay that sum if the re-

export does not take place within the period specified under condition (b)

above.

64. If,-

(a) the importer maintains a proper account of import, use and consumption of

the specified goods imported for the purpose of repairs of ocean-going

vessels and submits such account periodically to the Commissioner of Customs

in such form and in such manner as may be specified by the said Commissioner;

(b) the importer, by the execution of bond, in such form and for such sum as

may be specified by the said Commissioner, binds himself to pay on demand an

amount equal to the duty leviable,-

(1) on the capital goods or spares thereof or material handling

equipment, as are not proved to the satisfaction of the said

Commissioner to have been installed or otherwise used for the aforesaid

purpose;

(2) on parts, raw material and consumables, as are not proved to the

satisfaction of the said Commissioner to have been used or consumed for

the aforesaid purpose, within a period of three months from the date of

importation thereof or within such extended period as that Commissioner,

on being satisfied that there is sufficient cause for not installing,

using or consuming them, as the case may be, for the aforesaid purpose

within the said period, allow.

Explanation. - “Ocean going vessels” includes-

(a) liners; cargo-vessel of various kinds including refrigerator

vessels for the transport of meat, fruit or the like, vessels

specified for the transport of particular goods (grain, coal,

ores or the like) ; tankers (petrol, wine or the like); yachts

and other sailing vessels; cable ships; ice-breakers; floating

factories of all kinds (for processing whales, preserving fish or

the like) whale catchers; trawlers and other fishing vessels;

life boats, scientific research vessels; weather ships; vessels

for the transportation or mooring of buoys; pilot-boats; hopper

barges for the disposal of dredged material or the like;

(b) war ships of all kinds including submarines;

(d) oil rigs, drilling ships and jack-up rigs.

65. If the vessels and other floating structures are intended to be broken up

after their importation, the importer shall present a fresh bill of entry to

the Commissioner of Customs, and thereupon such goods shall be chargeable with

the duty which would be payable on such goods as if they were entered for

home consumption, under section 46 of the Customs Act, 1962 ( 52 of 1962), on

the date of the presentation of such fresh bill of entry, for the purposes of

break-up of such goods.

66. If any of the goods manufactured from the imported raw materials and parts,

are subsequently intended to be broken up, a bill of entry in respect of such

anufactured goods shall be presented to the Commissioner of Customs and

hereupon these goods shall be chargeable with the duty which would be payable

as if such manufactured goods had been imported and entered for home

onsumption, under section 46 of the Customs Act, 1962 (52 of 1962), on the

date of the presentation of such fresh bill of entry, for the purposes of

break-up of such manufactured goods.

67. If,-

(a) where the importer is the Government of India or a person authorised by

that Government, or the goods are shipped on the order of a Department of

that Government and are appropriated under such order at the time of shipment,

for use in anti-smuggling operations, he produces, at the time of importation,

a certificate from the Under Secretary to the Government of India in the

Department of Revenue to the effect that the said goods are intended for the

aforesaid use;

(b) where the importer is a Police Force of a State or a Union Territory or

the Central Reserve Police Force, the National Security Guard or the Special

Protection Group and the said goods are imported for bomb detection or

disposal purposes, he produces, at the time of importation, a certificate from

an officer in the Ministry of Home Affairs not below the rank of an Under

Secretary to the Government of India to the effect that the said goods are

intended for the aforesaid use.

68. (i) If the importer produces a certificate from an officer not below the rank

of a Deputy Principal Information Officer in the Press Information Bureau in

the Ministry of Information and Broadcasting to the effect that the importer

is an accredited press cameraman, and that the importer has not availed, on

any occasion in the previous five years, exemption under this notification or

the notification of the Government of India in the Ministry of Finance

(Department of Revenue), No. 52/85-Customs, dated the 4th March, 1985 or

No. 36/96-Customs, dated the 23rd July, 1996 or No.11/97-Customs, dated the

1st March, 1997 or No. 23/98-Customs, dated the 2nd June, 1998 or No. 20/99-

Customs, dated the 28 th February, 1999;

(ii) the exemption under this notification shall be applicable to that

portion of C.I.F. value of the specified cameras, lenses and other goods,

which does not exceed one lakh rupees; and

(iii) if the importer gives an undertaking to the Deputy Commissioner of

Customs or the Assistant Commissioner of Customs, as the case may be, at the

time and place of importation to the effect that the said goods shall remain

in his possession, control and use and shall not be sold or parted with for a

period of five years from the date of importation.

69. (i) If the importer produces a certificate from an officer not below the rank

of a Deputy Principal Information Officer in the Press Information Bureau in

the Ministry of Information and Broadcasting to the effect that the importer

is an accredited journalist, and that the importer has not availed, on any

occasion in the previous five years, exemption under this notification or the

notification of the Government of India in the Ministry of Finance

(Department of Revenue), No. 83/93-Customs, dated the 28th February, 1993 or

No. 36/96-Customs, dated the 23rd July, 1996 or No. 11/97-Customs, dated the

1st March, 1997 or No. 23/98-Customs, dated the 2nd June, 1998 or No. 20/99-

Customs, dated the 28 th February, 1999;

(ii) the exemption under this notification shall be appliacble to that

portion of C.I.F. value of the specified personal computers, typewriters and

fax machines, which does not exceed one lakh rupees; and

(iii) if the importer gives an undertaking to the Deputy Commissioner of

Customs or the Assistant Commissioner of Customs, as the case may be, at the

time and place of importation to the effect that the said goods shall remain

in is possession, control and use and shall not be sold or parted with for a

period of five years from the date of importation.

70. If,-

(a) imported by any Department or Ministry of the Government of India; and

(b) the importer produces a certificate from an officer not below the rank of

a Joint Secretary to the Government of India in the concerned Department or

Ministry, certifying that the said goods are being imported under an

agreement relating to Government to Government Assistance Programme with any

other country.

71. If an officer not below the rank of a Deputy Secretary in the Department of

Animal Husbandry and Dairying in the Ministry of Agriculture, Government of

India, is satisfied that the imported goods are required for the purpose of

live-stock breeding programmes and certifies to this effect and recommends

grant of the exemption.

72. If the spare parts are,-

(a) essential for the working of hearing aids and have been given for that

purpose some special shape or quality which would not be essential for use

for any other purpose;

(b) imported by or on behalf of an association for the handicapped or by a

handicapped person for his own use.

73. If,-

(a) the hospital is run by -

(1) the Central Government, a State Government, a Union territory

Administration or a Local Authority; or

(2) institutions established by or under any law for the time being in

force; or

(3) societies registered under any law for the time being in force

relating to registration of societies, such societies being controlled

by any of the authorities mentioned in (1) above;

(b) the importer produces a certificate, from the Directorate General of

Health Services of the Government of India or the Ministry of Health and

Family Welfare in the Government of India, or from the State Government, the

Union Terrritory Administration or the Local Authority running or controlling

that hospital, as the case may be, to the effect that the said hospital falls

in any of the categories specified at (a) above; and

equipment is meant for use in the hospital and is essential for running or

maintenance of the hospital.

Explanation.- “Hospital” includes any Institution, Centre, Trust,

Society, Association, Laboratory, Clinic and Maternity Home, which

renders medical, surgical or diagnostic treatment.

74. If the importer at the time of importation, -

(a) produces a certificate from the Director General or Deputy Director

General or Assistant Director General, Health Services, New Delhi, in each

case, in the Form below; or

(b) furnishes an undertaking acceptable to the Deputy Commissioner of Customs

or the Assistant Commissioner of Customs, as the case may be, to the effect

that the aforesaid certificate shall be produced before the said Deputy

Commissioner or the Assistant Commissioner within the period specified by the

said Deputy Commissioner or the Assistant Commissioner, failing which he

would pay the duty leviable thereon.

FORM

Certified that the medical equipment / accessory / spare part .................

(name to be specified) being imported by .................. is a life saving

medical equipment, accessory or spare part and exemption from payment of customs duty is

recommended.

Signature with date of Director General /

Deputy Director General /

Assistant Director General,

Health Services, New Delhi

75. If the importer produces to the Deputy Commissioner of Customs or the

Assistant Commissioner of Customs, as the case may be, at the time of

importation, a Certificate from the Civil Surgeon or the District Medical

Officer or the Administrative Medical Officer or the Director of Health

Services of the concerned State or a Specialist in the concerned speciality

attached to a government Hospital or a recognised medical college to the

effect that the importer suffers from the particular handicap or disability

and that the imported goods in respect of which the exemption is claimed are

essential to overcome the said handicap or disability.

76. If certified by the apex body in relation to the concerned game or sport (the

highest organisation, other than Government, by which the game or sport is

controlled or regulated), that the requisites for games and sports are required

to be used in a national or international championship or competition to be

held in India or abroad.

77. If,-

(a) the synthetic tracks and artificial surfaces and equipment required for

their installation are imported under the “Scheme for Laying Synthetic Tracks

and Artificial Surfaces” of the Department of Youth Affairs and Sports,

Government of India;

(b) the importer, at the time of import -

(1) produces before the Deputy Commissioner of Customs or the Assistant

Commissioner of Customs, as the case may be, a certificate from an

officer not below the rank of a Deputy Secretary to the Government of

India in the said Department certifying that the import of the said

tracks and surfaces is under the “Scheme for Laying Synthetic Tracks and

Artificial Surfaces” and also recommending the grant of the exemption;

and

(2) gives an undertaking to the effect that the equipment imported for

installation of the said tracks and surfaces shall be re-exported within

a period of six months from the date of importation, and in the event of

failure to comply with the same he shall pay on demand an amount equal

to the difference between the duty leviable on such goods but for the

exemption under this notification and that already paid at the time of

importation.

78. If,-

(a) the goods are imported into India by a National Sports Federation, under

a certiificate issued by the Sports Authority of India or imported by the

Sports Authority of India, for use in a national or international championship

or competition, to be held in India or abroad; and

(b) the importer, at the time of clearance of the goods, produces a

certificate to the Deputy Commissioner of Customs or the Assistant

Commissioner of Customs, as the case may be, from an officer not below the

rank of a Director in the Sports Authority of India certifying -

(i) the name and address of the importer of the goods and the

description, quantity and value of the goods, and

(ii) that the goods are required for the purpose specified at (a) above.

[79. In the case of goods required for the specified projects, the exemption under

this notification shall not affect the exemption granted under any other

notification of the Government of India in the Ministry of Finance

(Department of Revenue) in so far as it relates to the duty of customs

leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of

1975).]

(Condition No.79, has been Omitted vide Ntf.No.13/2001-Cus, Dt. 02-02-2001)

80. (a) If an officer not below the rank of a Joint Secretary to the Government

of India in the Ministry of Power certifies that-

(i) the power purchasing State has constituted the Regulatory Commission

with full powers to fix tariffs;

(ii) the power purchasing State undertakes, in principle, to privatise

distribution in all cities, in that State, each of which has a

population of more than one million within a period to be fixed by the

Ministry of Power; and

(iii) the power purchasing State has agreed to provide recourse to that

State’s share of Central Plan allocations and other devolutions towards

discharge of any outstanding payment in respect of purchase of power;

(b) In the case of imports by a Central Public Sector Undertaking, the

quantity, total value, description and specifications of the imported goods

are certified by the Chairman and Managing Director of the said Central

Public Sector Undertaking; and

value, description and specifications of the imported goods are certified by

the Chief Executive Officer of such project.

80A. (a) If an officer not below the rank of a Joint Secretary to the Government

of India in the Department of Atomic Energy certifies that-

(i) the power purchasing State has constituted the Regulatory Commission

with full powers to fix tariffs;

(ii) the power purchasing State undertakes, in principle, to privatise

distribution in all cities, in that State, each of which having a

population of more than one million, within a period to be fixed by the

Ministry of Power; and

(iii) the power purchasing State has agreed to provide recourse to that

State’s share of Central Plan allocations and other devolutions towards

discharge of any outstanding payment in respect of purchase of power;

(b) In the case of imports by a Central Public Sector Undertaking, the

quantity, total value, description and specifications of the imported goods

are certified by the Chairman and Managing Director of the said Central

Public Sector Undertaking;

(Condition No.80A has been inserted vide Customs Notification No.02/2001, dt. 08-01-2001)

81. If a certificate from the Indian Mission concerned, about the ownership of

the goods by the deceased person, is produced at the time of clearance of the

goods through Customs station.

82. If the imported goods are meant to be exhibited in a museum managed by,-

(a) the Archaeological Survey of India, such goods shall be imported under

cover of a certificate issued by the Director General of Archaeology in

India; or

(b) a State Government, such goods shall be imported under cover of a

certificate issued by the concerned Authority in the concerned State

Government.

83. If,-

(a) the goods are imported by a manufacturer of textile garments or leather

garments for use in the manufacture of textile garments or leather garments

for export by that manufacturer and that the said manufacturer is registered

with the Apparel Export Promotion Council or Council for Leather Exports, as

the case may be;

(b) the value of the goods imported does not exceed 3% of the FOB value of

textile garments or leather garments exported during the preceding financial

year; and

Council or Council for Leather Exports, as the case may be, certifying the

value of exports made during the financial year mentioned in clause (b) above

and also the value and quantity of fasteners and poly wadding materials

already imported under this notification during the current financial year.

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