In exercise of powers conferred by Section 5 of FT D R Act 1992 read with paragraph 1 02 of the Foreign Trade Policy

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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (ii) PART II—Section 3—Sub-section (ii) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 2910] ubZ fnYyh] 'kqØokj] vDrwcj 13] 2017@vkf'ou 21] 1939 No. 2910] NEW DELHI, FRIDAY, OCTOBER 13, 2017/ASVINA 21, 1939 ooookkkkffff....kkkkTTTT;;;; ,,,,ooooaa aa mmmm||||kkkkssxxssxx eeee==aa==aa kkkkyyyy;;;; ¼¼¼¼ooookkkkffff....kkkkTTTT;;;; ffffooooHHHHkkkkkkkkxxxx½½½½ ¼¼¼¼ffffoooonnnnss''ss''kkkk OOOO;;;;kkkkiiiikkkkjjjj eeeeggggkkkkffffuuuunnnnss””ss””kkkkkkkkyyyy;;;;½½½½ vvvvffff////kkkkllllwwppwwppuuuukkkk ubZ fnYyh] 13 vDrwcj] 2017 llllaa--aa-- 33333333@@@@2222000011115555&&&&2222000022220000 ffffoooo’’’’kkkk;;;; %%%% ffffoooonnnnss''ss''kkkk OOOO;;;;kkkkiiiikkkkjjjj uuuuhhhhffffrrrr 2222000011115555&&&&22220000 eeeesasa sasa llllaa''aa''kkkkkkkkss//ss//kkkkuuuu ddddss ss llllaaccaaccaa//aa//kkkk eeeesasa sasa %%%% .———— ddddkkkk----vvvvkkkk---- 3333333322225555¼¼¼¼vvvv½½½½ le;&le; ij ;Fkk la'kksf/kr ÉÊ´Énä¶É BªÉÉ{ÉÉ® xÉÉÒÉÊiÉ, 2015&2020 BÉEä {Éè®É 1-02 BÉEä ºÉÉlÉ {ÉÉÊ~iÉ ÉÊ´Énä¶É BªÉÉ{ÉÉ® (ÉÊ´ÉBÉEÉºÉ A´ÉÆ ÉÊ´ÉÉÊxɪÉàÉxÉ) +ÉÉÊvÉÉÊxɪÉàÉ, 1992 BÉEÉÒ vÉÉ®É 5 uÉ®É |ÉnkÉ ¶ÉÉÎBÉDiɪÉÉå BÉEÉ |ɪÉÉäMÉ BÉE®iÉä cÖA BÉEäxp ljdkj ,rn~}kjk fons'k O;kikj uhfr 2015&20 esa fuEufyf[kr la'kks/ku djrh gSA 1111---- iiiiSSjjSSjjkkkk 4444----11114444 ddddkkkkss ss llllaa''aa''kkkkkkkkssffssff////kkkkrrrr ffffdddd;;;;kkkk ttttkkkkrrrrkkkk ggggSS SS ttttkkkkss ss ffffuuuuEEEEuuuukkkkuuuuqlqlqlqlkkkkjjjj iiii<<<<k+k+k+k+ ttttkkkk,,,,xxxxkkkk %%%% ^^^^^^^^4.14 UÝ] |ÉÉ{iÉ ¶ÉÖãBÉEÉå BÉEÉ ¤ªÉÉè®É vfxze izkf/kdkj i= ds rgr vk;krksa dks ewy lhek”kqYd] vfrfjDr lhek”kqYd] f”k{kk midj] MfEiax jks/kh “kqYd] ljq {kksik; “kqYd vkSj ikjxeu mRikn fof”k’V lqj{kksik; “kqYd tgka Hkh ykxw gks] ds Hkqxrku ls NwV izkIr gSA fons”k O;kikj uhfr ds iSjk 7-02 ¼x½] ¼?k½ vkSj ¼N½ ds varxZr vkiwfrZ;ksa ds eís vk;kr dks ykxw MfEiax&jks/kh “kqYd] izfrdkjh “kqYd] ljq {kksik; “kqYd vkSj ikjxeu mRikn fof”k’V lqj{kksik; “kqYd] ;fn dksbZ gks] ds Hkqxrku ls NwV izkIr ugha gksxhA rFkkfi] okLrfod fu;kZr ds fy, vfxze izkf/kdkj i= ds rgr vk;kr dks Hkh jktLo foHkkx }kjk tkjh vf/klwpuk esa ;Fkk iznr lhek'kqYd iz'kqYd vf/kfu;e] 1975 ¼1975 dk 51½ dh /kkjk 3 dh mi/kkjk ¼7½ vkSj mi/kkjk ¼9½ ds rgr yxk, tkus okys Øe'k% laiw.kZ ,dh—r dj vkSj {kfriwfrZ midj ls NwV izkIr gS] vkSj ,sls vk;kr iow Z&vk;kr 'krZ ds v/khu gksaxsA” 2. iiiiSSjjSSjjkkkk 5555----00001111 ¼¼¼¼dddd½½½½ ddddkkkkss ss llllaa''aa''kkkkkkkkssffssff////kkkkrrrr ffffdddd;;;;kkkk ttttkkkkrrrrkkkk ggggSS SS ttttkkkkss ss ffffuuuuEEEEuuuukkkkuuuuqlqlqlqlkkkkjjjj iiii<<<<kk++k+k+ ttttkkkk,,,,xxxxkkkk %%%% 5-01 ¼d½ bZihlhth Ldhe esa 'kwU; lhek'kqYd ij mRiknu iow Z] mRiknu vkSj mRiknu&Ik'p ds fy, iawthxr eky ds vk;kr dh vuqefr nh xbZ gSA okLrfod fu;kZr ds fy, bZihlhth Ldhe ds rgr vk;kfrr iawthxr&eky dks jkTkLo foHkkx ds rgr tkjh 6236 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] vf/klwpuk esa ;Fkk iznÙk lhek'kqYd iz'kqYd vf/kfu;e] 1975 ¼1975 dk 51½ dh /kkjk 3 dh Øe'k% mi/kkjk ¼7½ vkSj mi/kkjk ¼9½ ds rgr lEiw.kZ ,dh—r dj vkSj ml ij yxk, tkus okys {kfriwfrZ midj ls Hkh NwV izkIr gSA oSdfYid :Ik ls ikzf/kdkj i= /kkjd fons”k O;kikj uhfr ds iSjk 5-07 ds izko/kkuksa ds vuqlkj Lons”kh lzksrksa ls iawthxr eky izkIr dj ldrs gSaA bZihlhth Ldhe ds iz;kstu ds fy, iwathxr eky esa fuEufyf[kr “kkfey gksaxs%& (i) lhdsMh@,ldsMh dh “krZ lfgr v/;k; 9 esa ;Fkk ifjHkkf’kr iawthxr eky( (ii) dEI;wVj lkW¶Vos;j iz.kkyh( (iii) izkjafHkd lajs[ku ds fy, fjQzSDVªht( ,oa (iv) izkjafHkd izHkkj vkSj ckn ds izHkkj ds fy, dSVsfyLVA** 3333---- iiiiSSjjSSjjkkkk 5555----00001111 ¼¼¼¼xxxx½½½½ ddddkkkkss ss llllaa''aa''kkkkkkkkssffssff////kkkkrrrr ffffdddd;;;;kkkk ttttkkkkrrrrkkkk ggggSS SS ttttkkkkss ss ffffuuuuEEEEuuuukkkkuuuuqlqlqlqlkkkkjjjj iiii<<<<k+k+k+k+ ttttkkkk,,,,xxxxkkkk%%%% ^^5-01 ¼x½ bZihlhth Ldhe ds rgr vk;kr izkf/kdkj i= tkjh gksus dh frfFk ds ckn 6 o’kksZa rd ijw k fd, tkus okys iwathxr eky ij yxk, x, “kqYd] dj vkSj midj ds 6 xquk ds cjkcj fu;kZr nkf;Ro dh “krksZa ds v/khu fd;k tk,xkA** 4444---- iiiiSSjjSSjjkkkk 5555----00001111 ¼¼¼¼MMMM----½½½½ ggggVVVVkkkk ffffnnnn;;;;kkkk xxxx;;;;kkkk ggggSSAASSAA 5555---- iiiiSSjjSSjjkkkk 5555----00007777 ddddkkkkss ss llllaa''aa''kkkkkkkkssffssff////kkkkrrrr ffffdddd;;;;kkkk ttttkkkkrrrrkkkk ggggSS SS ttttkkkkss ss ffffuuuuEEEEuuuukkkkuuuuqqllqqllkkkkjjjj iiii<<<<kk++k+k+ ttttkkkk,,,,xxxxkkkk%%%% ^^5.07 º´Énä¶ÉÉÒ ####iiii ºÉä {ÉÝÆVÉÉÒMÉiÉ àÉÉãÉ |ÉÉ{iÉ BÉE®xÉÉ +ÉÉè® PÉ®äãÉÝ +ÉÉ{ÉÝÉÌiÉBÉEiÉÉÇ BÉEÉä ãÉÉ£É bZihlhth izkf/kdkj i= /kkjd O;fDr iwathxr oLrq,a ?kjsyw fofuekZrk ls izkIr dj ldrk gSA ,slk ?kjsyw fofuekZrk fons”k O;kikj uhfr vvvvkkkkSSjjSSjj ttttSSllSSllkkkkffffdddd eeeekkkkUUUU;;;; ffffuuuu;;;;kkkkZrZrZrZr ddddhhhh JJJJss..ss..kkkkhhhh ddddss ss rrrrggggrrrr tttthhhh,,,,llllVVVVhhhh ffffuuuu;;;;eeee ddddss ss rrrrggggrrrr mmmmiiiiyyyyCCCC////kkkk ddddjjjjkkkk;;;;kkkk xxxx;;;;kkkk ggggSS SS ds iSjk 7-03 ds rgr ekU; fu;kZr ykHk ikus dk ik= gksxkA ,slh ?kjsyw izkfIr dh bZvks;w ls Hkh vuqefr nh tk,xh vkSj fons”k O;kikj uhfr ds iSjk 6-09 ¼d½ esa mfYyf[kr mDr bZvks;w }kjk ldkjkRed ,u,QbZ dks ijw k djus ds mís”; ls bu vkiwfrZ;ksa dks fxuk tk,xkA 6666---- iiiiSSjjSSjjkkkk 6666----00001111 ¼¼¼¼????kkkk½½½½ ddddkkkkss ss llllaa''aa''kkkkkkkkssffssff////kkkkrrrr ffffdddd;;;;kkkk ttttkkkkrrrrkkkk ggggSS SS ffffttttllllss ss ffffuuuuEEEEuuuukkkkuuuuqlqlqlqlkkkkjjjj iiii<<<<k+k+k+k+ ttttkkkk,,,,xxxxkkkk%%%%&&&& 6-01 ¼?k½ ¼i½ fu;kZr vfHkeq[k ;wfuV@bZ,pVhih@,lVhch@chVhih ;wfuV] MhVh, vFkok MhVh, esa ck.MsM xksnkeksa@Hkkjr esa vk;ksftr varjkZ"Vªh; izn'kZuh mlls lacaf/kr xfrfof/k;ksa ds fy, iawthxr eky lfgr lHkh izdkj dh oLrqvkssa dk vk;kr vkSj@;k [kjhn dj ldrh gS c'krsZ fd ;s uhps iSjk ¼ii½ vkSj ¼iii½ esa nh xbZ 'krksZa ds rgr vkbZVhlh ¼,p,l½ esa vk;kr dh fuf"k) ensa u gksA fdlh vU; dkuwu ds rgr vk;kr ds fy, vko';d dksbZ vuqefr ykxw gksxhA ;wfuVksa dks] xzkgdksa ls _.k@yht ij iwathxr OkLrqvksa lfgr] eq¶r esa ;k Loh—fr dk;Zdykiksa ds fy, visf{kr oLrqvksa ds vk;kr dh Hkh vuqefr gksxhA iwathxr eky dk vk;kr Loizek.ku vk/kkj ij gksxkA ,dd }kjk eky dk vk;kr] fu;kZr mRiknu ds mi;ksx rFkk okLrfod iz;ksDrk 'krksZa ds v/khu gksxkA ¼ii½ MhVh, esa ckaMsM ekyxksnke ls vFkok Hkkjr esa vk;ksftr vra jjk"Vªh; izn'kZuh lss vk;kr vkSj@vFkok [kjhn jktLo foHkkx }kjk tkjh vf/klwpuk ds vuqlkj lhek'kqYd iz'kqYd vf/kfu;e] 1975 dh izFke vuqlwph ds rgr ;Fkk iznÙk lhek 'kqYd vkSj lhek'kqYd iz'kqYd vf/kfu;e] 1975 dh /kkjk 3¼1½] 3¼3½ vkSj 3¼5½ ds rgr yxk, tkus okys vfrfjDr lhek 'kqYd vkSj /kkjk 3¼7½ vkSj 3¼9½ ds rgr yxk, tkus okys ,dh—r dj vkSj th,lVh {kfriwfZrZ midj ds Hkqxrku ds fcuk gksxhA ¼iii½ MhVh, ls th,lVh eky dh [kjhn ykxw th,lVh djksa ds Hkqxrku ij dh tk,xhA fu;kZrksUeq[k bdkbZ;k¡ MhVh, ls mRikn 'kqYd yxk, tkus ;ksX; ,sls eky ykxw mRikn 'kqYd dk Hkqxrku fd, fcuk [kjhn ldrh gSa tks dsUnzh; mRikn&'kqYd vf/kfu;e dh pkSFkh vuqlwph esa vkrk gksA MhVh, ls fu;kZrksUeq[k bdkb;ksa dks dh tkus okyh vkiwfrZ gsrq th,lVh djksa dh okilh vkiwfrZdrkZ dks miyC/k gksxh tSlkfd th,lVh fu;ekoyh ds rgr izko/kku fd;k x;k gS tks th,lVh fu;ekoyh ds rgr ;Fkk fufnZ"V 'krkasZ vkSj nLrkosthdj.k ds v/khu gSaA 7777---- iiiiSSjjSSjjkkkk 6666----00001111 ¼¼¼¼pppp½½½½ ddddkkkkss ss llllaa''aa''kkkkkkkkssffssff////kkkkrrrr ffffdddd;;;;kkkk ttttkkkkrrrrkkkk ggggSS SS ffffttttllllss ss ffffuuuuEEEEuuuukkkkuuuuqlqlqlqlkkkkjjjj iiii<<<<k+k+k+k+ ttttkkkk,,,,xxxxkkkk%%%%&&&& 6-01 ¼p½ bZvks;w@bZ,pVhih@,lVhih@chVhih bdkb;k¡ jkTkLo foHkkx }kjk tkjh vf/klwpuk ds vuqlkj lhek'kqYd iz'kqYd vf/kfu;e] 1975 dh izFke vuqlwph ds rgr ;Fkk iznÙk lhek'kqYd ds Hkqxrku ds fcuk vkSj lhek'kqYd iz'kqYd vf/kfu;e] 1975 dh /kkjk 3 ¼1½] 3¼3½ vkSj 3¼5½ ds rgr yxk, tkus okys vfrfjDr lhek'kqYd rFkk /kkjk 3¼7½ vkSj 3¼9½ ds rgr yxk, tkus okys ,dh—r dj vkSj th,lVh {kfriwfrZ midj ds Hkqxrku ds fcuk vkSj@vFkok MhVh, ls th,lVh vkSj lsuoSV ds rgr ykxw¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3 djksa ds Hkqxrku ds lkFk] tSlk Hkh ekeyk gks] dsUnhz; lqfo/kk ds l`tu gsrq dfri; fofufnZ"V eky dk vk;kr dj ldrh gSA lk¶Vos;j bZvks;w@MhVh, bdkb;k¡ lk¶Vos;j ds fu;kZr ds fy, ,slh lqfo/kk dk mi;ksx dj ldrh gSAa 8888---- iiiiSSjjSSjjkkkk 6666----00001111¼¼¼¼VVVV½½½½ ddddkkkkss ss llllaa''aa''kkkkkkkkssffssff////kkkkrrrr ffffdddd;;;;kkkk xxxx;;;;kkkk ggggSS SS ffffttttllllss ss ffffuuuuEEEEuuuukkkkuuuuqlqlqlqlkkkkjjjj iiii<<<<k+k+k+k+ ttttkkkk,,,,xxxxkkkk%%%% 6-01 ¼V½ vuqeksnu cksMZ] ekeyk nj ekeyk vk/kkj ij] jRu ,oa vkHkw"k.k ls fHkUu {ks=ksa esa bZvks;w@bZ,pVhih@,lVhih chVhih ;wfuVksa ds vuqjks/k ij] fofufeZr oLrqvksa ls lacaf/kr eky dks lesfdr djus ds fy, vkSj fofufeZr oLrqvksa ds lkFk muds fu;kZr ds fy, vuqefr ns ldrk gSA ,sls eky dks 'kqYd ds Hkqxrku lfgr ;k blds cxSj tSlkfd Åij iSjk 6-01 ¼?k½ ¼ii½ vkSj ¼iii½ esa izko/kku fd;k x;k gS] tSlk Hkh ekeyk gks fiNys foÙkh; o"kZ esa ;wfuV }kjk fu;kZfrr ,slh fofufeZr oLrqvks a ds iksr Ik;ZUr fu%'qYd ewY; ds 5 izfr'kr dh lhek rd bZvks;w }kjk MhVh, ls vk;kr@izkIr djus dh vuqefr nh tk ldrh gSA bZvks;w }kjk izkIr@vk;kfrr eky ,oa fofufeZr oLrqvksa dk C;kSjk fu;kZr laca/kh nLrkostksa esa vyx ls lwphc) fd, tk,¡xsA ,sls ekeyksa esa izkIr@vk;kfrr eky ds ewY; dks ,u,QbZ vkSj MhVh, fcØh laca/kh gdnkjh ds ifjdyu gsrq /;ku es j[kk tk,xkA ,sls izkIr@vk;kfrr eky dks MhVh, esa fcØh gsrq vuqer ugha fd;k tk,xkA vuqeksnu cksMZ vU; 'krsZa fufnZ"V dj ldrk gSA 9999---- iiiiSSjjSSjjkkkk 6666----00002222 ddddkkkkss ss llllaa''aa''kkkkkkkkssffssff////kkkkrrrr ffffdddd;;;;kkkk ttttkkkkrrrrkkkk ggggSS SS ffffttttllllss ss ffffuuuuEEEEuuuukkkkuuuuqlqlqlqlkkkkjjjj iiii<<<<k+k+k++k ttttkkkk,,,,xxxxkkkk%%%%&&&& 6-02 jktLo foHkkx }kjk tkjh vf/klwpuk ds vuqlkj lhek'kqYd iz'kqYd vf/kfu;e] 1975 dh izFke vuqlwph ds vra xrZ ikzo/kku ds vuqlkj iqjkuh iwathxr oLrqvksa dks fcuk fdlh fe;kn ds lhek'kqYd ds Hkqxrku ds cxSj rFkk lhek 'kqYd iz'kqYd vf/kfu;e] 1975 dh /kkjk 3¼1½ vkSj 3¼3½ vkSj 3¼5½ ds varxZr yxk, tkus okyh vfrfjDr lhek 'kqYd rFkk /kkjk 3¼7½ vkSj 3¼9½ ds varxrZ yxk, tkus okys ,dh—r dj vkSj th,lVh izfriwfrZ midj dk Hkqxrku fd, fcuk Hkh vk;kr fd;k tk ldrk gSA bbbbllll vvvvffff////kkkkllllwwppwwppuuuukkkk ddddkkkk iiiizzHHzzHHkkkkkkkkoooo%%%%&&&& fons'k O;kikj uhfr 2015&20 ds fofHkUu izko/kkuksa dks la'kksf/kr fd;k x;k gS rkfd vfxze izkf/kdkj i=] bZihlhth vkSj bZvks;w@bZ,pVhih@,lVhih@chVhih Ldheksa gsrq dfri; vfrfjDr 'kqYdksa@djksa@midjksa dh NwV iznku dh tk ldsA [Qk- la- 01@94@180@201@,,e 18@ihlh&4 ¼th,lVh½] vkyksd o/kZu prqosZnh] àÉcÉÉÊxÉnä¶ÉBÉE ÉÊ´Énä¶É BªÉÉ{ÉÉ® MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) NOTIFICATION New Delhi, the 13th October, 2017 No. 33/2015-2020 Subject: Amendment in Foreign Trade Policy 2015-20-reg S.O. 3325(E).—In exercise of powers conferred by Section 5 of FT (D&R) Act, 1992, read with paragraph 1.02 of the Foreign Trade Policy, 2015-2020, as amended from time to time, the Central Government hereby makes following amendments in Foreign Trade Policy 2015-20. 1. Para 4.14 is amended to read as under: “4.14 : Details of Duties exempted Imports under Advance Authorisation are exempted from payment of Basic Customs Duty, Additional Customs Duty, Education Cess, Anti-dumping Duty, Countervailing Duty, Safeguard Duty, Transition Product Specific Safeguard Duty, wherever applicable. Import against supplies covered under paragraph 7.02 (c), (d) and (g) of FTP will not be exempted from payment of applicable Anti-dumping Duty, Countervailing Duty, Safeguard Duty and Transition Product Specific Safeguard Duty, if any. However, imports under Advance Authorization for physical exports are also exempt from whole of the integrated tax and Compensation Cess leviable under sub-section (7) and sub-section (9) respectively, of section 3 of the Customs Tariff Act, 1975 (51 of 1975), as may be provided in the notification issued by Department of Revenue, and such imports shall be subject to pre- import condition.”4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 2. Para 5.01 (a) is amended to read as under: “5.01 (a) EPCG Scheme allows import of capital goods for pre-production, production and post-production at Zero customs duty. Capital goods imported under EPCG scheme for physical exports are also exempt from whole of the Integrated Tax and Compensation Cess leviable thereon under the sub-section (7) and subsection (9) respectively, of section 3 of the Customs Tariff Act, 1975 (51 of 1975), as may be provided in the notification issued under Department of Revenue. Alternatively, the Authorisation holder may also procure Capital Goods from indigenous sources in accordance with provisions of paragraph 5.07 of FTP. Capital goods for the purpose of the EPCG scheme shall include: i. Capital Goods as defined in Chapter 9 including in CKD/SKD condition thereof; ii. Computer software systems; iii. Spares, moulds, dies, jigs, fixtures, tools & refractories for initial lining and spare refractories; and iv. Catalysts for initial charge plus one subsequent charge.” 3. Para 5.01(c) is amended to read as under: “5.01(c) Import under EPCG Scheme shall be subject to an export obligation equivalent to 6 times of duties, taxes and cess saved on capital goods, to be fulfilled in 6 years reckoned from date of issue of Authorisation.” 4. Para 5.01(e) stands deleted. 5. Para 5.07 is amended to read as under: “5.07 Indigenous Sourcing of Capital Goods and benefits to Domestic Supplier A person holding an EPCG authorisation may source capital goods from a domestic manufacturer. Such domestic manufacturer shall be eligible for deemed export benefit under paragraph 7.03 of FTP and as may be provided under GST Rules under the category of Deemed Exports. Such domestic sourcing shall also be permitted from EOUs and these supplies shall be counted for purpose of fulfilment of positive NFE by said EOU as provided in Para 6.09 (a) of FTP.” 6. Para 6.01(d) is amended to read as under: “6.01(d) (i) An EOU/EHTP/STP/BTP unit may import and/or procure, from DTA or bonded warehouses in DTA / international exhibition held in India, all types of goods, including capital goods, required for its activities, provided they are not prohibited items of import in the ITC (HS) subject to conditions given at para (ii) & (iii) below. Any permission required for import under any other law shall be applicable. Units shall also be permitted to import goods including capital goods required for approved activity, free of cost or on loan/ lease from clients. Import of capital goods will be on a self-certification basis. Goods imported by a unit shall be with actual user condition and shall be utilized for export production. (ii) The imports and/or procurement from bonded warehouse in DTA or from international exhibition held in India shall be without payment of customs duty as provided under First Schedule to the Customs Tariff Act, 1975 and additional duty of Customs leviable under Section 3(1), 3(3) and 3(5) and without payment of Integrated Tax and GST Compensation Cess leviable under section 3(7) and 3(9) of the Customs Tariff Act, 1975 as per notification issued by the Department of Revenue (iii) The procurement of GST goods from DTA would be on payment of applicable GST taxes. The EOUs can procure excisable goods, falling in Fourth Schedule of Central Excise Act, from DTA without payment of applicable excise duty. The refund of GST taxes for supply from DTA to EOU would be available to supplier as provided under GST rules subject to such conditions and documentations as specified there in under GST rules.” 7. Para 6.01(f) is amended to read as under: “6.01(f) EOU/EHTP/STP/BTP units may import without payment of customs duty as provided under First Schedule to the Customs Tariff Act, 1975 and additional duty of Customs leviable under Section 3(1), 3(3) and 3(5) and without payment of Integrated Tax and GST Compensation Cess leviable under section 3(7) and 3(9) of the Customs Tariff Act, 1975 as per notification issued by the Department of Revenue and/or procure from DTA, with payment of applicable taxes under GST and/or Cenvat, as the case may be, certain specified goods for creating a central facility. Software EOU/DTA units may use such facility for export of software.”¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 5 8. Para 6.01(k) is amended to read as under: “6.01(k) BOA may allow, on a case to case basis, requests of EOU / EHTP / STP/ BTP units in sectors other than Gems & Jewellery, for consolidation of goods related to manufactured articles and export thereof along with manufactured article. Such goods may be allowed to be imported / procured from DTA by EOU with or without payment of duty as provided at Para 6.01 (d) (ii) and (iii) above, as the case may be, to the extent of 5% FOB value of such manufactured articles exported by the unit in preceding financial year. Details of procured/imported goods and articles manufactured by the EOU will be listed separately in the export documents. In such cases, value of procured/imported goods will not be taken into account for calculation of NFE and DTA sale entitlement. Such procured/imported goods shall not be allowed to be sold in DTA. BOA may also specify any other conditions.” 9. Para 6.02 is amended to read as under: “6.02 Second hand capital goods, without any age limit, may also be imported without payment of customs duty as provided under First Schedule to the Customs Tariff Act, 1975 and additional duty of Customs leviable under Section 3(1), 3(3) and 3(5) and without payment of Integrated Tax and GST Compensation Cess leviable under section 3(7) and 3(9) of the Customs Tariff Act, 1975 as per notification issued by the Department of Revenue.” Effect of this Notification: Various provisions of Foreign Trade Policy 2015-20 is amended to enable certain additional duties/taxes/cess exemptions for Advance authorisations, EPCG Authorisations and units under EOU/EHTP/STP/BTP Scheme. [F. No. 01/94/180/201/AM 18/PC-4 (GST)] ALOK VARDHAN CHATURVEDI, Director General of Foreign Trade Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.