Delivery Without Payment of Customs Duty and Sales Tax of Raw Materials for Local Manufacture of Agr

DELIVERY WITHOUT PAYMENT OF CUSTOMS DUTY AND SALES TAX OF RAW MATERIALS FOR LOCAL MANUFACTURE OF AGRICULTURAL IMPLEMENTS AND MACHINERY 36Notification No. S.R.O. 602(I)/83 dated 11th June, 1983.--In exercise of the powers conferred by section 21 of the Customs Act, 1969 (IV of 1969), and section 27f of the Sales Tax Act, 1951 (III of 1951), the Central Board of Revue is pleased to authorise.- 37[delivery without payment of the whole of customs duty and sales tax leviable on raw materials and such components as are not manufactured in the country, if imported by a recognised manufacturer for basic local manufacture of agricultural implements and machinery listed in the Schedule to this notification,] subject to the following conditions, namely:- the manufacturer shall have suitable in-house facilities to manufacture the items in respect of which he claims concession under this Notification; the manufacturer shall furnish to the Chief, Survey and Rebate or any other officer authorised by the Central Board of Revenue in this behalf in the prescribed form the list of articles that he is manufacturing or intends to manufacture alongwith details of the raw materials required and the Chief or such authorised officer in consultation with the Collector of Customs or the concerned Government Department will certify the annual capacity of the unit for the manufacture of various types of raw materials alongwith the quantity required for the manufacture of each them; 38[iii) the manufacturer shall chalk out deletion programme spreading over a maximum period of five years within which period he shall achieve a minimum deletion in the manufacture of components to the extent of 75 per cent of the C & F value of the inputs of the manufactured items. Continued availability of the exemption under this Notification shall be contingent upon (a) the achievement of progressive annual deletion as approved by the Central Board of Revenue or the Ministry of Industrial as the case may be and (b) the use of locally manufactured deleted items; at the time of import of raw materials and components the manufacturer shall make a written declaration on the bill of entry to the effect that the raw materials and components have been imported in accordance with his entitlement in terms of conditions (ii) and (iii) and that he has achieved deletion level as per condition (iii);] 39[(v) the manufacturer shall furnish to the Collector of Customs, in respect of each consignment, a bank guarantee equivalent to the customs-duty leviable at 30% ad valorem and a bank guarantee or insurance guarantee equivalent to the Customs duty and sales tax leviable in excess of 30% ad valorem or a standing bank guarantee or insurance guarantee for covering multiple consignments subject to the satisfaction of the Collector of Customs; the manufacturer shall maintain record of the raw materials and components and the items manufactured out of them in such form as may be prescribed by the Central Board of Revenue; 40[***] the manufacturer shall, within one year of the date of importation of the raw materials and components, apply to the Collector of Customs for discharging the bank guarantee or insurance guarantee, 41[***] the application being supported by a certificate in the form set out below issued by the Assistant Collector, Central Excise and Customs, within whose jurisdiction the manufacturing unit is located 42[; and] 43[(viii) in case the Assistant Collector, Central Excise and Customs, in not satisfied regarding the consumption of imported items or use of locally produced deleted items, he shall report his findings to the Collector of Customs concerned who shall initiate proceedings for enforcement of the guarantee and penal action for giving false declaration.] 44[FORM Certificate No. _______________ dated ________________________________ I __________ (Name of the Officer) ________________ Assistant Collector of Central Excise and Customs __________ (Place of posting) _______ am satisfied that the raw materials imported by Messrs ___________________ under provisions of SRO ______________ against bank guarantee or insurance guarantee vide bill of entry No ._______________ dated the _________________have been used for the manufacture of _________ (Name of items to be mentioned)___________ in accordance with the scale laid down by the Chief (Survey & Rebate), vide certificate No _________________ dated the _______________________. I am also satisfied that all the deleted components have been manufactured locally. Stamp and Signature] Explanation.-- For the purpose of this Notification, unless otherwise specified, "component' shall mean and individual part shaped, fashioned, fabricated or otherwise manufactured from one piece of metal or other material and not joined or connected to another part or component or materials except through a welding process. SCHEDULE S. NO. | Description of agricultural machinery and implements. 1 | Agricultural Tractors and components thereof. 2 | Bar Harrows. 3 | Beet pullers. 4 | Binding machines. 5 | Border discs. 6 | Cane crushers. 7 | Cane planters. 8 | Corn pickers and components thereof. 9 | Corn planters. 10 | Cotton pickers and components thereof. 11 | Corn shellers. 12 | Cotton planters. 13 | Cultivators/cultivator drills /cultivator ploughs used with ractors 45 [and cultivator springs]. 14 | Cutter binders/reaping machines. 15 | Fertilizer /manure spreaders. 16 | Fodder cutters, bullock or power-driver. 17 | Grain loaders. 18 | Ground nut diggers and components thereof. 19 | Hay making machinery and equipment including hay toolers and hay pressers. 20 | Huskers. 21 | K.R. Karandi (Crust Breakers). 22 | Land levellers. 23 | Mowing machines (other than lawn mowers). 24 | Augering machines (post hole diggers). 25 | Potato / onion diggers. 26 | Potato planters. 27 | Power tillers and parts thereof. 28 | Power blowers. 29 | Rice Sprout transplanters. 30 | Ridgers. 31 | Rotavators. 32 | Seed Broadcasters / seed drills. 33 | Sub-soilers. 34 | 46 [Knapsack sprayers.] 35 | Stalk cutters / pullers. 36 | Threshers /thresher-harvesters combined and components thereof. 37 | Tobacco transplanters. 38 | Tobacco inter-cultivators. 39 | Tractor trollyes. 40 | White ant exterminating machines. 41 | Winnowers. Reported as PTCL 1983 St. 542. Substituted by Notification No. S.R.O. 764(I)/86, dated 4th August, 1986, reported as PTCL 1986 St. 972. Conditions (iii) and (iv) omitted by Notification No. S.R.O. 511(I)89, dated 3rd June, 1989, reported as PTCL 1989 St. 505. Substituted by Notification No. S.R.O. 764(I)/86, dated 4th August, 1986, reported as PTCL 1986 St. 972. Word "and" omitted by Notification No. S.R.O. 511(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St. 505. Word "and repayment of duty" omitted by Notification No. S.R.O. 764(I)/86, dated 4th August, 1986, reported as PTCL 1986 St. 972. Substituted for fullstop by Notification No. S.R.O. 511(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St. 505. Condition (viii) added by Notification No. S.R.O. 511(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St. 505. Form substituted by Notification No. S.R.O. 511(I)/89, dated 3rd June, 1989, reported as PTCL 1989 St. 505. Added by Notification No. S.R.O. 948(I)/85, dated 1st October, 1985, reported as PTCL 1985 St. 190(i). Substituted by Notification No. S.R.O. 1021(I)/89, dated 8th October, 1989.s