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In the case of deemed exports, with which authority should the claim for refund of terminal excise duty (TED) be lodged?
As per Para 7.03 (a) of the Handbook of Procedures, Vol. 1, (HB-1) application can be filed either by a supplier or a recipient of goods, having IEC Number. Whoever makes the claim must lodge his claim with his jurisdictional Regional Authority (RA). Application can be made by registered office/head office/branch office or manufacturing unit. Territorial jurisdiction of RAs is given in Appendix 1A of Appendices and Aayat Niryat Forms. The address of the applicant determines the jurisdiction of the RA.
Is the validity of advance authorisation for import and export obligation (EO) period the same?
No. The validity of advance authorisation for imports is given in Para 4.17 of the Foreign Trade Policy (FTP). The EO period is given in Para 4.22 of FTP. The usual initial validity is 12 months and the initial EO period is 18 months, but there are exceptions. You may refer to Para 2.16 of HB-1 and Appendix 4-J of HB-1 for more details on the exceptions.
Also Read
We receive free of cost materials from our buyers for use in the manufacture of our product that we export. For duty free clearance of the materials, we follow the jobbing notification 32/97-Cus dated April 1, 1997 and we furnish bond to excise authorities as per CBEC Circular no. 46/96-Cus dated August 31, 1996. At the time of import, the amount of duty is debited in the bond value but at the time of export of job-worked export product, it is not re-credited. Is this correct? We have been raising the bond value from time to time and the cumulative bond value keeps increasing.
I find no specific instructions on re-crediting the bond or cancellation of the bond. But, in my opinion the bond account should be re-credited for the amount of duty saved on the duty free materials utilised in the manufacture of the export goods. Alternately, the bond furnished for each import must be discharged after due utilisation of the duty free material in the manufacture and export of the final products. I suggest you meet the Commissioner to sort out your problem.
We have a manufacturing unit in a SEZ. Our product attracts anti-dumping duty, if imported from certain countries. Can our products manufactured in the SEZ be subject to anti-dumping duty?
The anti-dumping notifications impose anti-dumping duty on specified goods, originating in or exported from specified countries and imported into India. The goods manufactured in SEZ originate in India and not in those countries mentioned in the notifications. So, I am of the opinion that goods manufactured in SEZ should not attract anti-dumping duty, when brought into Domestic Tariff Area.
Can we import second hand books on a commercial scale for free distribution or re-sale in India?
As per para 2.31 of the FTP, all second hand goods, other than capital goods, are restricted for imports and can be imported only against an authorisation.
