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Suresh Kumar M. |
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This is with reference to the Removal of Capital Goods from SEZ to Domestic Tariff area.
We have two clauses in SEZ Policy as below:-
" Goods on which any export entitlements were availed at the time of procurement of goods may be supplied back to the Domestic Tariff Area on payment of duty equivalent to the export entitlements availed subject to the condition that the identity of goods being supplied back to the Domestic Tariff Area is established to the satisfaction of the Specified Officer" .
"Where goods procured from Domestic Tariff Area by a Unit are supplied back to the Domestic Tariff Area, as it is or without substantial processing, such goods shall be treated as re-imported goods and shall be subject to such procedure and conditions as applicable in the case of normal re-import of goods from outside India".
We have procured Chairs from Godrej (Vendor) for our SEZ at Bangalore with excise duty benefit of 16.48%. A part quantity of it is now not required by us due to change in our requirement. We need to send it back to Vendor i.e Godrej by de-bonding the same. Our customs rage officer says this should be treated as re-import and while de-bonding we need to pay the duty of 36% as in case of import.
But with reference to the above first clause as in SEZ policy it says “duty payable would be equivalent to duty benefit availed at the time of procurement” i.e we have availed the excise duty benefit of 16.48% and we need to pay the same to customs to get the goods de-bonded.
Requesting your guidance and clarity on this issue. |
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