| (a) |
Supply of goods against Advance Licence/Advance
Licence for annual requirement/DFRC under the Duty Exemption
/Remission Scheme; |
| (b) |
Supply of goods to Export Oriented Units (EOUs) or Software
Technology Parks (STPs) or Electronic Hardware Technology Parks
(EHTPs) or Bio Technology Parks (BTP); |
| (c) |
Supply of capital goods to holders of licences under the
Export Promotion Capital Goods (EPCG) scheme; |
| (d) |
Supply of goods to projects financed by multilateral or bilateral
agencies/funds as notified by the Department of Economic Affairs,
Ministry of Finance under International Competitive Bidding
in accordance with the procedures of those agencies/ funds,
where the legal agreements provide for tender evaluation without
including the customs duty; |
| (e) |
Supply of capital goods, including in unassembled/ disassembled
condition as well as plants, machinery, accessories, tools,
dies and such goods which are used for installation purposes
till the stage of commercial production and spares to the extent
of 10% of the FOR value to fertiliser plants. |
| (f) |
Supply of goods to any project or purpose in respect of which
the Ministry of Finance, by a notification, permits the import
of such goods at zero customs duty . |
| (g) |
Supply of goods to the power projects and refineries not
covered in (f) above. |
| (h) |
Supply of marine freight containers by 100% EOU (Domestic
freight containers-manufacturers) provided the said containers
are exported out of India within 6 months or such further period
as permitted by the Customs; and |
| (i) |
Supply to projects funded by UN agencies. |
| (j) |
Supply of goods to nuclear power projects through competitive
bidding as opposed to International Competitive Bidding. |
