News Flash
  • Weekly newsletter from Chairman, CBEC dated 18/05/2018. Click here
  • Notification issued for extending the due date of filing of FORM GSTR-3B for the month of April, 2018. Click here
  • Diversion of the posts of Principal Chief Commissioners of CBEC on their promotion. Click here
  • Draft Integrated All India Seniority List of Administrative Officers of Customs for the period 01.07.2014 to 31.12.2016 Click here
  • Circular regarding calling options for posting from ACs promoted vide Office Order No. 79/2018 dated 11.05.2018 Click here
  • Repair of Machinery and Equipment of vessel No. 22deployed at Nagapattinam. Click here
  • Repair of Machinery and Equipment of vessel No. 09 deployed at Visakhapatnam. Click here
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 16 deployed at Kandla
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 13 deployed at Ratnagiri
  • Suggestion/comments are invited from field formations on Reduction of Government litigations- Introduction of monetary limits at the level of Commissioner (Appeals), in legacy Central Excise & Service Tax matters only latest by 21st of may 2018. Click here
  • Letter to all Pr. CC/Pr. DG/CC/DGs for details of officers promoted as AC vide Office order No 79/2018 dated 11.05.2018. Click here
  • One Day Training Workshop On Usage Of Rajbhasa Hindi in Official Works and Procedures” for the Gr- A Officers of CBIC on 25th May, 2018. Click here
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 15 deployed at Mumbai Click here
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 11 deployed at Mumbai Click here
  • Notification issued for waiver of late fee for FORM GSTR-3B by those registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27.12.2017, subject to certain conditions.
  • All India Workshop on relevant Supreme Court/High Court judgements & its impact on departmental function at NACIN, Bangalore on 25.05.2018" for CBIC officers Click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/05/2018 have been uploaded
  • Positive Change through Emotional Intelligence and Personality Development Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017 Click here
  • AGT 2018 system will be down post 2:00 PM due to migration activity for 6 hours today on 07/05/2018. Sorry for inconvenience cause.
  • List of Officers whose representations have been received online till 04.05.2018 (1630 Hrs) in DGHRD (HRM-II) w.r.t. AGT-2018 Circular. Click here
  • Circular on applicability of POPS to development of software and services on software issued - Click here
  • Change of Date Of "Two Days' Training Programme On Free Trade Agreement, Possible Misuse & Redressal Mechanism" from 14th & 15th May to 28th & 29th June, 2018 Click here
  • Change of Date for One Day Training on " APAR Writing & Infrastructure Development in CBIC for Group- A Officers of CBIC from 07th May, 2018 to 14th May, 2018 at NACIN Faridabad Click here
  • Annual General Transfer 2018 Circular Click here
  • Wider participation of citizens/public/employees is requested in taking online Integrity Pledge. For taking online Integrity Pledge please click here
  • Annual Calendar of Departmental Examination for the year 2018-19 for Group B and below Officers of CBIC. Click here
  • Application of 'own merit' rule for determining seniority of Superintendents in Zones under CBIC. Click here
  • Weekly newsletter from Chairman, CBEC dated 04/05/2018. Click here
  • CGST Rules, 2017 as amended upto 18.04.2018 have been uploaded. Click here
  • Details of Vendors providing E-seals as per Circular 36/2017-Customs & 37/2017-Customs Click here
  • Training on "Expenditure Management & Budget Planning" on 23.04.2018(Monday)by EMC, DGHRD at NACIN, Faridabad.Click here
  • Weekly newsletter from Chairman, CBEC dated 13/04/2018 Click here
  • "Clarification on issues related to furnishing of Bond / LUT for exports has been issued." Click here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
View all

13th August 2002

 

Notification No. 39 /2002-Central Excise

 

            In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944(1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods specified in the Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986) (hereinafter referred to as the said goods), when brought into a special economic zone by a developer of special economic zone from factory of manufacture or warehouse situated in other parts of India, for the purposes of development, operation and maintenance of special economic zone, from the whole of the duty of excise leviable thereon under section 3 of the said Central Excise Act, and the additional duty of excise leviable thereon under subsection (1) of section 3 of the said Additional Duties of Excise (Goods of Special Importance) Act, subject to the following conditions, namely:-

  • (i)    the developer has been granted permission by the Development Commissioner to develop, operate and maintain the special economic zone;

  • (ii)    the said goods have been authorised to be brought from the factory of manufacture or warehouse by a Committee headed by the Chief Commissioner of Customs or the Chief Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over said special economic zone;

  • (iii)    the said goods shall be stored in the premises appointed or licensed as public warehouse or private warehouse, as the case may be, under section 57 or section 58 of the Customs Act, 1962 (1 of 1962);

  • (iv)    the developer shall maintain proper account of procurement, consumption and utilisation of the said goods and submit quarterly statement to the Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the said special economic zone in such Form as may be specified by him;

  • (v)    the said goods shall not be allowed to be removed from the special economic zone except with the permission of the Assistant or Deputy Commissioner of Customs or the Assistant or Deputy Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the said special economic zone, and on payment of applicable duty; and

  • (vi)    the developer shall execute a bond in such Form and for such sum as may be specified by the Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be, binding himself to utilise the said goods within a period of six months or such extended period as may be allowed by him, and if the developer fails to do so, then he shall pay, on demand, an amount equal to the duty as leviable on the said goods along with interest at the rate of 15 per cent. per annum on the said duty from the date of procurement of the said goods till the payment of such duty.

 

 F. No. 305/24/2001-(Pt)

D. S. Garbyal

Under Secretary to the Government of India