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NOTIFICATION   No.92 /2004-CUSTOMS dated 10.9.2004

Basic Exemption Notification for Service provider under New foreign Trade Policy


  G.S.R. 605 (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 exempts goods, namely, -


(i)                   in the case of hotel or stand alone restaurant, capital goods including spares, office equipment, professional equipment, office furniture, consumables, related to its main line of business and food items and alcoholic beverages but excluding other products classifiable in Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(ii)                 in the case of service provider other than hotel or stand alone restaurant, capital goods including spares, office equipment, professional equipment, office furniture and consumables, related to its main line of business,


when imported into India against a Served From India Scheme Certificate (hereinafter referred to as the said certificate) issued under paragraph 3.6.4 of the Foreign Trade Policy, from,-



the whole of the duty of customs leviable thereon under the First Schedule to the said Customs Tariff Act, 1975,


the whole of the additional duty leviable thereon under  section 3 of the said Customs Tariff Act, 1975,and


       subject to the following conditions, namely :-


(i )

 that the said certificate has been issued to a service provider by the Licensing Authority and it is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods, but for this exemption:



      Provided that exemption from duty shall not be admissible if there is insufficient credit in the said certificate for debiting the duties leviable on the goods,  but for this exemption;





that the said certificate and goods imported against it shall not be transferred or sold;


that in respect of capital goods, office equipment and professional equipment a certificate from jurisdictional  Deputy Commissioner of Central Excise, Assistant Commissioner of Central Excise or an independent Chartered Engineer, as the case may be, is produced confirming installation and use of the goods in the importer’s factory or premises, within six months from the date of imports or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be,  may allow;



that the imports against the said certificate are undertaken through sea ports at Mumbai, Kolkata, Cochin, Magdalla, Kakinada, Kandla Mangalore, Marmagoa, Chennai,  Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Jamnagar and Muldwarka or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur and Cochin or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik,         Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi  and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadri or through the Land  Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole and Mahadipur.





Explanation .-  For the purposes of  this notification ,-


 (i)            “Capital goods” has the same meaning assigned to it in paragraph 9.12 of the Foreign Trade             Policy;


"Foreign Trade Policy " means the Foreign Trade Policy 2004-2009, published in the notification of the  Government of India in the Ministry of Commerce and Industry, vide  No.1/2004, dated the 31st August, 2004 ;


"Licensing Authority" means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation ) Act,1992 (22 of 1992) or an officer authorised by him to grant a licence under the said Act.


[ F. No.605/40/2004-DBK   ]





Under Secretary to the Government of India.