Date: 2015-04-08Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Govt, being satisfied that it is necessary in the public interest so to do, hereby exempts goods when imported into India against a Service Exports from India Scheme duty credit scrip issued by the Regional Authority under paragraph 3.10 read with paragraph 3.08 of the Foreign Trade Policy.
Executive Summary:
This notification, No. 25/2015-Central Excise, issued on April 8, 2015, by the Ministry of Finance, exempts goods imported into India against a Service Exports from India Scheme (SEIS) duty credit scrip from customs duties. The exemption is subject to specific conditions and is intended to promote public interest. It references the Foreign Trade Policy 2015-2020.
Key Points / Main Content:
Exemption Details:
* Exempts goods imported against a SEIS duty credit scrip from:
* The whole of the duty of customs under the Customs Tariff Act, 1975.
* The whole of the additional duty under section 3 of the Customs Tariff Act.
Conditions for Exemption:
* The duty credit scrip must be issued to a service provider in India for the export of notified services in Appendix 3D of the Foreign Trade Policy 2015-2020.
* Imports and exports must occur through specified seaports, airports, inland container depots, or land customs stations, as per Notification No. 16/2015-Customs, dated 01.04.2015, or a Special Economic Zone.
* The scrip must be registered with Customs Authority at the port of registration.
* The scrip must be presented to the proper customs officer for debiting duties.
Other Provisions:
* The scrip and imported goods are freely transferable.
* Importers not claiming exemption from additional duty are deemed not to have availed the exemption for calculating said additional duty.
* Importers can avail drawback of customs duty against the amount debited in the scrip.
* Importers can avail drawback or CENVAT credit of additional duty against the amount debited in the scrip.
* The benefit does not apply to items in Appendix 3A of the Foreign Trade Policy 2015-2020.
Definitions:
* "Capital goods" has the same meaning as in paragraph 9.08 of the Foreign Trade Policy.
* "Foreign Trade Policy" refers to the Foreign Trade Policy, 2015-2020, as amended.
* "Goods" include any inputs or goods, including capital goods.
* "Regional Authority" means the Director General of Foreign Trade or an authorized officer.
Impact Analysis:
Service Providers Located in India:
* Impact: Can benefit from duty exemptions on imports against SEIS duty credit scrips, reducing import costs.
* Action Required: Ensure exports are of notified services listed in Appendix 3D, obtain and register the SEIS scrip, comply with port restrictions, and present the scrip for debiting duties.
Importers:
* Impact: Reduced duty costs on eligible imports.
* Action Required: Ensure imported goods are eligible under the SEIS scheme, comply with all conditions of the exemption, and be aware of drawback and CENVAT credit provisions.
Customs Authorities:
* Impact: Responsible for administering and monitoring the exemption.
* Action Required: Register scrips, verify compliance with conditions, debit duties accurately, and potentially permit import/export through other ports via special orders.
Regional Authorities:
* Impact: Issue the Service Exports from India Scheme duty credit scrips
* Action Required: Ensure that scrips are granted in accordance with the regulations and guidelines of the Foreign Trade Policy.
Key Entities Referenced
Customs Act, 1962: A law governing customs duties and regulations in India.
Service Exports from India Scheme: A scheme that provides duty credit scrips to service exporters in India.
Foreign Trade Policy: A set of guidelines and procedures related to import and export activities in India, specifically the Foreign Trade Policy 2015-2020.
Customs Tariff Act, 1975: A law that specifies the rates of customs duties applicable to goods imported into India.
Appendix 3D: Appendix 3D of Appendices and Aayat Niryat Forms of Foreign Trade Policy 2015-2020 lists notified services eligible for duty credit scrips.
Special Economic Zones Act, 2005: A law that governs the establishment and operation of Special Economic Zones in India.
Director General of Foreign Trade: The authority responsible for granting authorizations, including duty credit scrips, under the Foreign Trade Development and Regulation Act, 1992.
New Delhi: The location where the notification was issued.
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605/55/2014-
[फा. स.ं डी बी के]
संजय कुमार, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 8th April, 2015
No. 25/2015-Central Excise
G.S.R. 270(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 when imported into India against a Service Exports from India Scheme duty credit
scrip issued by the Regional Authority under paragraph 3.10 read with paragraph 3.08 of the Foreign Trade
Policy (hereinafter referred to as the said scrip) from,-
(a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) (hereinafter referred to as said Customs Tariff Act); and
(b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act.
2. The exemption shall be subject to following conditions, namely :-
(1) that the duty credit in the said scrip is issued to a service provider located in India against export
of notified services listed in Appendix 3D of Appendices and Aayat Niryat Forms of Foreign Trade
Policy 2015-2020;
(2) that the imports and exports are undertaken through the seaports, airports or through the inland
container depots or through the land customs stations as mentioned in the Table 2 annexed to the
Notification No. 16/2015- Customs dated 01.04.2015 or a Special Economic Zone notified under
section 4 of the Special Economic Zones Act, 2005 (28 of 2005):4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Provided that the Commissioner of Customs may within the jurisdiction, by special order, or
by a Public Notice, and subject to such conditions as may be specified by him, permit import and
export through any other sea-port, airport, inland container depot or through any land customs
station;
(3) that the said scrip is registered with the Customs Authority at the port of registration
specified on the said scrip;
(4) that the said scrip is produced before the proper officer of customs at the time of clearance
for debit of the duties leviable on the goods and the proper officer of customs, taking into account the
debits already made under this exemption and debits made under the notification Nos. 21 of 2015 -
Central Excise, dated the 8th April, 2015 and 11 of 2015 -Service Tax, dated the 8th April, 2015,
shall debit the duties leviable on the goods, but for this exemption ;
(5) that the said scrip and goods imported against it shall be freely transferable ;
(6) that where the importer does not claim exemption from the additional duty of customs
leviable under section 3 of the said Customs Tariff Act, he shall be deemed not to have availed the
exemption from the said duty for the purpose of calculation of the said additional duty of customs;
(7) that the importer shall be entitled to avail drawback of the duty of customs leviable under the
First Schedule to the said Customs Tariff Act against the amount debited in the said scrip;
(8) that the importer shall be entitled to avail drawback or CENVAT credit of additional duty
leviable under section 3 of the said Customs Tariff Act against the amount debited in the said scrip.
(9) that the benefit under this notification shall not be available to the items listed in Appendix
3A of Appendices and Aayat Niryat Forms of Foreign Trade Policy 2015-2020.
Explanation.- In this notification-
(I) "Capital goods" has the same meaning as assigned to it in paragraph 9.08 of the Foreign Trade
Policy;
(II) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the
Government of India in the Ministry of Commerce and Industry notification number
01/2015-2020, dated the 1st April 2015 as amended from time to time;
(III) "Goods" means any inputs or goods including capital goods;
(IV) “Regional 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 an authorisation including a duty credit scrip under the said Act.
[F. No. 605/55/2014-DBK]
SANJAY KUMAR, Under Secy.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.