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Circular No. 39/95-Cus, dated 18/04/1995
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F.No. 305/22/95- FTT

Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject :- Clearance of goods manufactured by EOU/ EPZ/ STP/ EHTP, etc.
units into the Domestic Tariff Area- Modification of duty structure
in respect of goods in the Negative list of imports - reg.

I am directed to enclose herewith a copy of Notification No. 76/ 95-CE1, dated 1.4.95 amending Notification No. 2/95-CE, dated 1.4.95 relating to duties applicable to goods manufactured by units in EPZ/ 100% EOU/ EHTP/ STP and cleared into the Domestic Tariff Area.

2. The effect of the amendment is that all goods figuring in the Negative list of import in terms of Exim Policy which comes into force from 1.4.95 would not be eligible for the 50% concessional basic customs duty as well as additional customs duty in respect of DTA clearances. This Notification takes effect from 1.4.95 and, therefore, all clearances made with effect from 1.4.95 require to be reviewed and demands of duty for the differential issued and collected. Board desires that immediate action may be taken to transmit the notification to the Assistant Collectors/ Superintendents incharge of units in EPZ /100 EOU/ EHTP/ STP.

3. As Central Excise officers incharge of 100% EOU/ EHTP/ STD units may not be familiar with the coverage of the goods under the Negative list of imports in the Exim Policy, the Board desires you to circulate a copy of the list from the Exim Policy announced with effect from 1.4.95. The Assistant Collectors should in this matter actively associate themselves and guide the Superintendents/ Inspectors on the scope of the restrictions. Since most of the units will be manufacturing the same goods over a period of time, it is necessary to draw the list of goods produced unit wise and indicate against them the items falling in the Negative list of imports for the guidance of the Assessing Superintendents / Inspectors, as these officers will be incharge of the supervision of the operation of this unit including DTA clearances. Suitable action may be taken in this regard.

4. Further, as the Negative list of imports in the Export-Import Policy may be reviewed/ modified from time to time by the Ministry of Commerce, it is necessary that the changes be immediately informed to the concerned officers. For this, the Board has decided to appoint Collector of Customs, New Custom House, Bombay as the nodal Collector. It will be responsibility of the Collector of Customs, Bombay to transmit the changes in the Negative list of Export-Import Policy, as announced by the DGET, when occurring, without loss of time to the Principal Collectors of Customs, and Principal Collectors of Customs and Central Excise of each zone, These officers in turn will ensure that all Collectors concerned, in their respective zones are kept informed of the addition and deletions in the Negative list of Imports. The Collectors, on their part, would Advise the Assistant Collectors in their jurisdiction of the changes to enable them to suitably instruct the Superintendents/ Inspectors in charge of the 100% EOUs/ STPs/ EHTPs. Similarly Collector of Customs would take necessary action to keep the Assistant Collectors incharge of EPZ informed to properly monitor the DTA clearances of the units in EPZs.

Sd/-
S.M. Bhatnagar
Under Secretary to the Government of India

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