Government of IndiaMinistry of Finance Budget 97-98




Customs Notification

No.11/97 - Part 2

                            ANNEXURE
 
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Condition              Conditions
No.
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  1     If  the importer gives a declaration that
        such   material  is for the  purposes  of
        sowing or planting only.
        
  2     If,-
 
        (a) import is made under a licence issued
        under  Section K of Part - II of  Chapter
        XV  of  the Export and Import Policy  1st
        April 1992 - 31st March, 1997;
 
        (b)   the   importer  at  the   time   of
        clearance, furnishes a certificate,  from
        an officer not below the rank of a Deputy
        Secretary to the Government of  India  in
        the  Ministry  of Tourism to  the  effect
        that  the  goods imported  are  essential
        goods   related  to  hotel  and   tourism
        industry and that the hotel or restaurant
        importing such goods is approved by  that
        Ministry.
        
  3     If  the goods are donated as  a gift free
        of  cost  and supplied under an agreement
        duly approved by the Government of India.
        
  4     If  the importer furnishes an undertaking
        to  the Assistant Commissioner of Customs
        that   the   wine  shall   be   used   as
        sacramental wine.
        
  5     If the importer follows the procedure set
        out  in  the Customs (Import of Goods  at
        Concessional Rate of Duty for Manufacture
        of Excisable Goods) Rules, 1996.
        
  6     If,-
 
        (a)   the importer produces a certificate
        from  a  duly authorised officer  of  the
        UNICEF  to the effect that the  said  raw
        materials,  intermediates and consumables
        are  required for the manufacture of  DTP
        vaccines; and
        
        (b)    the  importer,  at  the  time   of
        clearance,  furnishes an undertaking,  in
        each  case, to the effect that  the  said
        raw     materials,   intermediates    and
        consumables  shall be used only  for  the
        manufacture of DTP vaccines.
        
  7     If,-
 
        (a) it is certified in the Form below, by
        the  Director General or Deputy  Director
        General  or  Assistant Director  General,
        Health   Services,  New  Delhi  in   each
        individual  case, that the  goods  are  a
        life saving drug or medicine; and
        
        (b)   the  importer   produces  the  said
        certificate to the Assistant Commissioner
        of  Customs at the time of clearance,  or
        gives an undertaking as acceptable to the
        Assistant  Commissioner  to  furnish  the
        said  certificate within such  period  as
        specified  by the Assistant Commissioner,
        failing   which  to  pay  duty   leviable
        thereon.
        
                           FORM
        
           Certified   that   the   drug/medicine
        (name   of   the   drug\medicine)   being
        imported by ................. is  a  life
        saving  drug/medicine and exemption  from
        the   payment   of    customs   duty   is
        recommended.
        
                      Signature with date-------
                                Name------------
                                Designation-----
                                Place-----------
        
  8     If,-
 
        (a)   imported for the  manufacture
        of   solar  cells  or  solar   cell
        modules; and
 
        (b)   the   importer  follows   the
        procedure  set out in  the  Customs
        (Import  of  Goods at  Concessional
        Rate  of  Duty  for Manufacture  of
        Excisable Goods) Rules, 1996.
        
  9     If, the Central Board of Film Censors or,
        as  the case may be, an officer not below
        the  rank of a Director, All India  Radio
        or  Doordarshan, certifies that the  said
        film  is  predominantly  educational   in
        character.
        
  10    If  certified by the Ministry of  Defence
        that    the    film    is   predominantly
        edcuational in character and is meant for
        training of defence personnel.
        
  11    If   certified   by   the   Ministry   of
        Information  and  Broadcasting  that  the
        films  and  video cassettes are  intended
        for   archival  study,   or  record   and
        reference purposes.
        
  12    If,-
 
        (a)   imported for the  manufacture
        of Copper - T Contraceptives; and
 
        (b)  the  importer follows the  procedure
        set  out in the Customs (Import of  Goods
        at   Concessional  Rate   of   Duty   for
        Manufacture  of Excisable  Goods)  Rules,
        1996.
        
  13    If,-
 
        (a)  the wood pulp is imported  for
        the    manufacture  of   newsprint,
        that is to say, paper intended  for
        the  printing of newspapers,  books
        and periodicals;
 
        (b)  the newsprint manufactured  in
        terms  of (a) above is supplied  to
        a newspaper; and
               
        (c)   the   importer  follows   the
        procedure  set out in  the  Customs
        (Import  of  Goods at  Concessional
        Rate  of  Duty  for Manufacture  of
        Excisable Goods) Rules, 1996.
        
        Explanation.-  For the  purpose  of
        this  condition, "newspaper"  means
        a   newspaper  registered  by   the
        Registrar  of Newspapers for  India
        under  the provisions of the  Press
        and   Registration  of  Books  Act,
        1867 (25 of 1867).
        
  14    If  at the time of importation, the
        importer,-
     
        (1)  in all cases [excluding the case  of
        the  goods at item No. 9 of List 3  (B)],
        produces   a   valid   registration   cum
        membership  certificate  issued  by   the
        Council for Leather Exports sponsored  by
        the  Government of India in the  Ministry
        of Commerce; and
   
        (2)   furnishes  an  undertaking  to  the
        Assistant Commissioner of Customs to  the
        effect that-
    
           (a)  the imported goods shall be  used
           in  the  leather industry, or  as  the
           case  may  be, for the manufacture  of
           leather  chemicals to be used  in  the
           leather industry;
    
           (b)  he  shall maintain an account  of
           the   imported  goods,  received   and
           consumed  in  the place of manufacture
           for  the above purpose, in the  manner
           specified   by   the  said   Assistant
           Commissioner;
    
           (c)  he shall, within three months  or
           such   extended  period  as  the  said
           Assistant   Commissioner  may   allow,
           produce  the extract of the  aforesaid
           account,   duly   certified   by   the
           Assistant   Commissioner  of   Central
           Excise  having jurisdiction  over  the
           factory  manufacturing the  goods,  to
           the  effect  that the said goods  have
           been  used for the aforesaid  purpose;
           and
   
           (d)  he shall pay, in the event of his
           failure  to comply with the conditions
           above,   an   amount  equal   to   the
           difference  between the duty  leviable
           on  the  imported goods  but  for  the
           exemption under this notification  and
           that  already  paid  at  the  time  of
           importation.
        
  15    If,-
   
        (a)   the   importer  follows   the
        procedure  set out in  the  Customs
        (Import  of  Goods at  Concessional
        Rate  of  Duty  for Manufacture  of
        Excisable Goods) Rules, 1996; and
   
        (b)  in respect of the goods manufactured
        from  the  imported goods,  the  importer
        produces  to  the Assistant  Commissioner
        of  Central  Excise  having  jurisdiction
        over  his factory, within such period  as
        the   said  Assistant  Commissioner   may
        allow,  a  certificate  issued    by   an
        officer  not below the rank of  a  Deputy
        Secretary to the Government of  India  in
        the  Ministry of Environment and  Forests
        to  the effect that the said manufactured
        goods  are intended for pollution control
        purposes.
        
  16    If  the said coins are imported with  the
        approval of the Reserve Bank of India and
        are  utilised  for  disbursement  by  the
        Scheduled  bank  in accordance  with  the
        regulations of the Reserve Bank of India,
        sanctioning    foreign    exchange    for
        travellers.
        
        Explanation.-  The expression  "Scheduled
        bank"  means  the  State  Bank  of  India
        constituted under the State Bank of India
        Act, 1955 (23 of 1955), a subsidiary bank
        as  defined  in the State Bank  of  India
        (Subsidiary  Banks)  Act,  1959  (38   of
        1959),    a   corresponding   new    bank
        constituted  under  section  3   of   the
        Banking   Companies   (Acquisition    and
        Transfer of Undertakings) Act, 1970 (5 of
        1970)  or  any other bank, being  a  bank
        included  in the Second Schedule  to  the
        Reserve  Bank of India Act,  1934  (2  of
        1934).
        
  17    If,-
  
            (a)   the   importer   furnishes   an
        undertaking to the Assistant Commissioner
        of  Customs that such melting scrap  will
        be  used for the purpose specified and in
        the  event of his failure to comply  with
        this  condition, he shall  be  liable  to
        pay,  in respect of such quantity of  the
        said  scrap as is not proved to have been
        so   used,   an  amount  equal   to   the
        difference  between the duty leviable  on
        such quantity but for the exemption under
        this  notification and that already  paid
        at the time of importation; and
        
        (b)  the  importer produces to  the  said
        Assistant Commissioner, within six months
        or   such   extended  period,   as   that
        Assistant  Commissioner  may   allow,   a
        certificate   issued  by  the   Assistant
        Commissioner of Central Excise  in  whose
        jurisdiction  the said melting  scrap  of
        iron  and steel has been used in electric
        arc  furnace  or  induction  furnace   or
        melting  in a hot blast cupola, that  the
        said melting scrap has been so used.
        
  18    If  the  re-rollable  scrap  consists  of
        seconds  and  defectives  or  cuttings  /
        rejected  ingots  /  slabs  /  blooms   /
        billets,  bars, rods, angles, shapes  and
        sections,  rails  and  railway  materials
        such  as wheels, axles, sleepers, sleeper
        bars,   fish   plates  and  flat   rolled
        products suitable for re-rolling  without
        undergoing  process  of  melting  and  of
        length 2000 mm. (maximum), width 800  mm.
        (maximum),  thickness /  diameter  8  mm.
        (minimum).  In case of rails and  railway
        materials   there   will   be   no   size
        restriction.
        
  19    If,-
   
        (a)  the  horological raw  materials  are
        imported  for the manufacture  of   parts
        of   wrist   watches  (watches   designed
        primarily  to show the time of  the  day,
        with  or  without  additional  features),
        mechanical or quartz analog; and
    
        (b)  the  importer follows the  procedure
        set  out in the Customs (Import of  Goods
        at   Concessional  Rate   of   Duty   for
        Manufacture  of Excisable  Goods)  Rules,
        1996.
        
  20    If,-
   
        (a)  the goods at (i) to (vi) in  List  5
        appended to the notification are imported
        for  use  in  the  flyash based  building
        materials industry or the goods at  (vii)
        to  (xii)  are imported for  use  in  the
        phosphogypsum  based  building  materials
        industry  or  the  goods  at  (xiii)   to
        (xviii)  are  imported for  making  clay-
        flyash  bricks or the goods at  (xix)  to
        (xxvii)  of  that List are  imported  for
        production of pre-fabricated parts;
  
        (b)  an officer not below the rank  of  a
        Deputy  Secretary  to the  Government  of
        India  in the Ministry of Urban   Affairs
        and  Employment certifies  in  each  case
        that  the said goods are for use  in  the
        industry  specified above and  recommends
        grant of the exemption; and
 
        (c)   the  importer  furnishes   to   the
        Assistant  Commissioner  of  Customs   an
        undertaking to the effect that  he  shall
        use  the  goods for the purpose specified
        and in the event of his failure to do so,
        he shall be liable to pay an amount equal
        to   the  difference  between  the   duty
        leviable  on the said imported goods  but
        for the exemption under this notification
        and  that  already paid at  the  time  of
        importation.
        
  21    If   the   importer,  at  the   time   of
        importation, furnishes an undertaking  to
        the Assistant Commissioner of Customs  to
        the effect that he shall use the imported
        goods  for  the  purposes  specified   in
        column   (3)   of  the  Table   to   this
        notification and that,-
   
        (a) in the case of the goods specified at
        (A),  (B) and (C) in the said column (3),
        he  shall within such period as the  said
        Assistant  Commissioner  may  specify  in
        this  behalf, produce a certificate  from
        the  Assistant  Commissioner  of  Central
        Excise   having  jurisdiction  over   the
        factory  manufacturing the fuel injection
        equipment,   to  the  effect   that   the
        imported  goods have been  used  for  the
        purpose specified;
  
        (b) in the case of the goods specified at
        (D)  in the said column (3), he shall not
        sell  or  otherwise dispose them off,  in
        any  manner, for a period of   two  years
        from the date of their importation and he
        shall  within  such period  as  the  said
        Assistant  Commissioner  may  specify  in
        this  behalf, produce a certificate  from
        the  Assistant  Commissioner  of  Central
        Excise   having  jurisdiction  over   the
        factory  manufacturing the fuel injection
        equipment,   to  the  effect   that   the
        imported goods have been installed in the
        importer's  own factory for  use  in  the
        manufacture of fuel injection equipment.
        
  22    If   the   importer  at   the   time   of
        importation,-
  
        (A)  furnishes in all cases a certificate
        to the Assistant Commissioner of Customs,
        from  an officer not below the rank of  a
        Deputy  Secretary  to the  Government  of
        India in the Ministry of Non-Conventional
        Energy Sources recommending the grant  of
        this  exemption and in the  case  of  the
        goods at (ii) to (v) in column (3) of the
        Table  to  this  notification,  the  said
        officer  certifies that   the  goods  are
        required for the specified purposes; and
        (B)  furnishes an undertaking to the said
        Assistant  Commissioner   to  the  effect
        that,-
 
               (a)  in  the case of wind operated
               electricity generators upto 30  KW
               or  wind operated battery chargers
               upto  30 KW, he shall not sell  or
               otherwise  dispose  off,  in   any
               manner,    such   generators    or
               chargers for a period of two years
               from the date of importation;
 
               (b)  in  the  case of other  goods
               specified at (ii) to (v) in column
               (3)  of  the said Table, he  shall
               use   them   for  the    specified
               purpose; and
 
               (c)  in  case he fails  to  comply
               with  conditions (a)  or  (b),  or
               both  conditions, as the case  may
               be,  he shall pay an amount  equal
               to the difference between the duty
               leviable on the imported goods but
               for   the  exemption  under   this
               notification and that already paid
               at the time of importation.
        
  23    If,-
 
        (a) the project for substitution of ozone
        depleting substances (ODS) or the project
        for  setting up of new capacity with non-
        ODS  technology has been approved by  the
        Steering Committee set up in the Ministry
        of   Environment  and  Forests  for   the
        clearance of such projects; and
   
        (b) the importer furnishes in each case a
        list,  of  the  goods  required  for  the
        aforesaid   projects,   which   is   duly
        certified, to the effect that  the  goods
        mentioned  in the said list are  required
        for   the  aforesaid  projects,   by   an
        officer  not below the rank of  a  Deputy
        Secretary  in the Ministry of Environment
        and Forests.
        
  24    (1) If an officer not below the rank of a
        Deputy  Secretary  to the  Government  of
        India in the Department of Fertilisers-
        
        (i)   certifies  that  the   scheme   for
        renovation or modernisation, as the  case
        may be, of the  fertilizer plant has been
        granted techno-economic clearance by  the
        said Department;
        
        (ii)  recommends, in each case, the grant
        of  exemption under this notification to,-
  
           (a) Machinery,  instruments, apparatus 
        and  appliances,  as well  as  components 
        (whether   finished   or  not)   or   raw 
        materials    for   the   manufacture   of 
        aforesaid  items  and  their  components, 
        required for renovation or  modernisation 
        of a fertiliser plant; and
  
          (b)  spare parts,  other  raw materials   
(including     semi     finished   material)   or 
consumables     stores,       essential       for 
maintenance     of    the    fertiliser     plant 
mentioned  above,  (hereinafter referred  to   as  
the  said goods), for such scheme; and
        
        (iii) certifies  in each  case,  that  the
        said goods are, or will be, required  for
        the purposes specified above;
        
        (2)  the  value of import  of  the  goods
        specified  at (b) above shall not  exceed
        10%   of  the  value  of  imported  goods
        specified at (a) above;
        
        (3)   if   the   importer  furnishes   an
        undertaking to the Assistant Commissioner
        of  Customs to the effect that  the  said
        imported  goods  shall be  used  for  the
        purposes specified above and in the event
        of  his failure to use the goods for such
        purposes, he shall pay an amount equal to
        the  difference between the duty leviable
        on  the  said imported goods but for  the
        exemption  under  this  notification  and
        that   already  paid  at  the   time   of
        importation.
        
  25    If,-
  
        (1)   the   spinnerettes   acquired    in
        exchange, are imported, within  one  year
        of    the   date   of   exportation    of
        spinnerettes out of India; and
  
        (2) no drawback of duty has been paid  on
        the occasion of their export.
        
        Explanation.-  On the imports referred to
        in  condition (1) above,  the duty  would
        be  leviable as if the value of the  said
        spinnerettes were equal to-
   
          (i)  the cost of such exchange, that is
        to say, the aggregate of -
  
          (a)  labour charges;
  
          (b)    cost of that quantity  of  gold, 
        platinum and rhodium, if any, which is in 
        excess  of  the respective  quantity   of 
        gold,  platinum or rhodium  contained  in
        the  said spinnerettes exported   out  of  
        India; and
        
          (c)   any  other charges paid   by  the  
        importer   to   the  supplier   of   such 
        spinnerettes   for   such   exchange   of 
        spinnerettes;
        and
            (ii)    the  insurance  and   freight
        charges, both ways.
        
  26    If,-
   
        (A)   imported   by  a  State   Fisheries
        Corporation or any Fisheries Co-operative
        Federation   recognised  by   the   State
        Government; or
  
        (B)  imported  by a person other  than  a
        State   Fisheries  Corporation   or   any
        Fisheries     Co-operative     Federation
        recognised   by   the  State   Government
        concerned,-
 
           (i)    the    importer   produces    a
           certificate,  from  an   officer   not
           below   the rank of a Deputy Secretary
           of   the  Department  concerned   with
           fisheries in the State Government,  to
           the  effect that the spares are  being
           imported  with outboard  motors  meant
           for   fitment  to  boats   which   are
           exclusively    used    for     fishing
           operations  and that such  spares  are
           for  the purpose of maintenance of the
           said      outboard     motors     and,
           recommending   the   grant   of    the
           concession; and
 
           (ii)   the   importer   furnishes   an
           undertaking    to    the     Assistant
           Commissioner of Customs  at  the  time
           of importation to the effect that -
 
                (a)   the  said spares  shall  be
                used  for  the purpose  specified
                above; and
 
                (b)   he  shall pay on demand  in
                the  event  of  his  failure   to
                comply  with (a) above an  amount
                equal  to the difference  between
                the  duty  leviable on  the  said
                spares   but  for  the  exemption
                under this notification and  that
                already  paid  at  the  time   of
                importation.
        
  27    If    imported  by  any  State  Fisheries
        Corporation or any Fisheries Co-operative
        Federation   recognised  by  the    State
        Government concerned.
        
  28    If   at  the  time  of  importation,  the
        importer produces a certificate, from  an
        officer  not  below the  rank  of  Deputy
        Secretary to the Government of  India  in
        the  Ministry of Commerce, to the  effect
        that the imported goods are required  for
        being used in a Green House.
        
  29    If   at  the  time  of  importation,  the
        importer produces a certificate, from  an
        officer  not below the rank of  a  Deputy
        Secretary to the Government of  India  in
        the  Ministry of Environment and Forests,
        to  the effect that the imported kits  or
        parts   thereof  are  required  for   the
        conversion  of  motor-spirit   or  diesel
        driven  vehicles into Compressed  Natural
        Gas driven vehicles.
        
  30    The  importer  at the time  of  clearance
        produces  a certificate from the Director
        General   of  Civil  Aviation  that   the
        navigational, communication,  air-traffic
        control and landing equipment and  spares
        for  maintenance  of such  equipment  are
        required to be used for the modernisation
        of  airport facilities and recommends the
        grant of exemption to the said goods.
        
  31    If the importer, -
 
        (a) at the time of clearance  produces  a
        certificate from an officer not below the
        rank   of  a  Joint  Secretary   to   the
        Government  of India in the  Ministry  of
        Tourism  to the effect that the  imported
        goods are required for initial setting up
        of  a  hotel or for substantial expansion
        of   a   hotel,  duly  approved  by  that
        Ministry; and
 
        (b) produces evidence to the satisfaction
        of  the Assistant Commissioner of Customs
        within   two  years  from  the  date   of
        importation   or  within  such   extended
        period     as    the    said    Assistant
        Commissioner  may allow,  to  the  effect
        that  the  goods have been actually  used
        for the purpose specified at (a) above.
        
  32    If,-
 
        (i) in the case of  a power plant (except
        a nuclear power plant),-
 
              (a)  in  the case of Central  Power
              Sector  Undertakings, the  Chairman
              of    the    concered   Undertaking
              certifies   that  the  scheme   for
              renovation  or  modernisation,   as
              the  case  may  be, of  such  power
              plant,  has  been approved  and  an
              officer  not below the  rank  of  a
              Deputy  Secretary to the Government
              of  India in the Ministry of  Power
              recommends,  in  each   case,   the
              grant  of  the aforesaid  exemption
              to the goods for such scheme;
 
              (b)  in  other cases,   an  officer
              not  below  the rank of  the  Chief
              Engineer  of  the  concerned  State
              Electricity  Board or  State  Power
              Utility  certifies that the  scheme
              for  renovation  or  modernisation,
              as  the case may be, of such  power
              plant,  has  been approved  and  an
              officer  not below the  rank  of  a
              Secretary  in the State  Government
              concerned dealing with the  subject
              of     power     or     electricity
              recommends,  in  each   case,   the
              grant  of  the aforesaid  exemption
              to the goods for such scheme;
 
        (ii)  in the case of nuclear power plant,
        an officer not below the rank of a Deputy
        Secretary to the Government of  India  in
        the Department of Atomic Energy certifies
        the    scheme    for    renovation     or
        modernisation,  as the case  may  be,  of
        such  power plant, has been approved  and
        recommends  the  grant of  the  aforesaid
        exemption  to the goods for such  scheme;
        and
 
        (iii)   in   all   cases,  the   importer
        furnishes an undertaking to the Assistant
        Commissioner  of Customs  to  the  effect
        that the said goods shall be used for the
        purpose specified above and in the  event
        of  his failure to use the goods for  the
        renovation or modernisation of  the  said
        power  generation plant, he shall pay  an
        amount  equal  to the difference  between
        the  duty  leviable on the said  imported
        goods  but  for the exemption under  this
        notification and that already paid at the
        time of importation.
        
  33    If,-
 
        (a)  in  the  case of small  hydel  power
        generation  plants  upto  3  MW   station
        capacity, an officer not below  the  rank
        of  a  Deputy Secretary to the Government
        of   India  in  the  Ministry   of   Non-
        Conventional Energy Sources certifies the
        quantity,   description   and   technical
        specifications of raw materials and parts
        required   to   be   imported   for   the
        manufacture  and supply of machinery  and
        equipment   to  the  said   hydel   power
        generation  plant  and   recommends   the
        grant  of  this exemption to the imported
        goods;
 
        (b)   in   the  case  of  nuclear   power
        generation  plant, an officer  not  below
        the  rank  of a Deputy Secretary  to  the
        Government of India in the Department  of
        Atomic  Energy  certifies  the  quantity,
        description  and technical specifications
        of raw materials and parts required to be
        imported  for the manufacture and  supply
        of  machinery and equipment to  the  said
        power  generation plant  and   recommends
        the   grant  of  this  exemption  to  the
        imported  goods;
 
        (c)  in  case of  power generation plants
        (except those specified above),-
 
              (i)  in  the case of Central  Power
              Sector  Undertakings, the  Chairman
              of    the    concered   Undertaking
              certifies       the       quantity,
              description      and      technical
              specifications  of  raw   materials
              and  parts required to be  imported
              for  the manufacture and supply  of
              machinery  and  equipment  to   the
              said power generation plant and  an
              officer  not below the  rank  of  a
              Deputy  Secretary to the Government
              of  India in the Ministry of  Power
              recommends,  in  each   case,   the
              grant  of  the aforesaid  exemption
              to the goods for such scheme;
 
              (ii)  in  other cases,  an  officer
              not  below  the rank of  the  Chief
              Engineer  of  the  concerned  State
              Electricity  Board or  State  Power
              Utility   certifies  the  quantity,
              description      and      technical
              specifications  of  raw   materials
              and  parts required to be  imported
              for  the manufacture and supply  of
              machinery  and  equipment  to   the
              said power generation plant and  an
              officer  not below the  rank  of  a
              Secretary  in the State  Government
              concerned dealing with the  subject
              of     power     or     electricity
              recommends,  in  each   case,   the
              grant  of  the aforesaid  exemption
              to the goods for such scheme; and
 
        (d)  in all cases, the importer furnishes
        an    undertaking   to   the    Assistant
        Commissioner  of Customs  to  the  effect
        that the imported goods shall be used for
        the  purpose specified above and  in  the
        event of his failure to use the goods for
        the  purpose specified, he shall  pay  an
        amount  equal  to the difference  between
        the  duty  leviable on the said  imported
        goods  but  for the exemption under  this
        notification and that already paid at the
        time of importation.
        
  34    If  the importer produces, at the time of
        clearance  of  the goods,  a  certificate
        from  a  duly authorised officer  of  the
        Directorate General of Hydro  Carbons  in
        the  Ministry  of Petroleum  and  Natural
        Gas,  Government of India, to the  effect
        that the said goods are essential for the
        purpose   of  oil  exploration   or   oil
        exploitation (on-shore or off-shore).
        
  35    If,-
 
        (a)  the parts and raw materials are used
        in the manufacture of goods in accordance
        with the provisions of section 65 of  the
        Customs Act, 1962 (52 of 1962); and
 
        (b)  a  certificate is produced  in  each
        case  to  the  Assistant Commissioner  of
        Customs from a duly authorised officer of
        the  Directorate General of Hydro Carbons
        in  the Ministry of Petroleum and Natural
        Gas,  Government of India, to the  effect
        that  the  goods  are  required  for  the
        purposes of off-shore oil exploration  or
        exploitation.
        
  36    If, -
 
        (a)  the goods are imported in connection
        with    petroleum   operations   to    be
        undertaken under a contract entered  into
        by  the Government of India and a Company
        or Companies, the Government of India and
        a  Foreign  Company or Companies  or  the
        Government of India and a consortium of a
        Company   or  Companies  and  a   Foreign
        Company or Companies;
 
        (b)  a  certificate is produced, in  each
        case,  to  the Assistant Commissioner  of
        Customs from a duly authorised officer of
        the  Directorate General of Hydro Carbons
        in the Ministry of Petroleum  and Natural
        Gas,  Government of India, to the  effect
        that the imported goods are required  for
        such  petroleum operations and have  been
        imported  under  the aforesaid  contract;
        and
 
        (c)  in  the  case of a contract  entered
        into  by  the Government of India  and  a
        Foreign  Company or Companies  or  ,  the
        Government of India and a consortium of a
        Company   or  Companies  and  a   Foreign
        Company  or Companies, the importer  also
        certifies, in each case, that no  foreign
        exchange  remittance  is  made  for   the
        imports of such goods, undertaken by  the
        Foreign Company or Companies.

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