GST India Solution

33(RE-2010)/2009-14, Dated: 01/07/2011

Clarification regarding import of Fuel under Advance Authorisation / DFIA Scheme.

Government of India
Department of Commerce
Directorate General of Foreign Trade
Udyog Bhawan, New Delhi – 110 011

Policy Circular No. 33/2009-14 (RE 2010)
Dated: 1^st July, 2011

To
All Zonal / Regional Authorities (RAs)

Subject: Clarification regarding import of Fuel under Advance Authorisation / DFIA Scheme.

            Attention is invited to the General Note for Fuel specified in the HBP v2. The General Note was further amended by Public Notice No. 66/2009-14 dated 19.5.2010. The amendment allowed import of fuel even for Adhoc Norms cases under Paragraph 4.7 of Handbook of Procedures, v1.

2.         It has been brought to the notice of this Directorate that the applicability of this provision is also made in cases where ‘Fuel’ is being used as a main raw material for manufacturing export product and in such cases the import entitlement is determined as per the ‘General Note for Fuel’.

3.         In this regard, the following is clarified:-
(i)   The General Note for Fuel has been incorporated in view of provisions at para 4.1.3 of FTP which allows fuel as an additional input to obtain export product.

(ii) In cases where fuel is used as a single input or basic raw material and not as an additional input to the export product, the entitlement shall not be as per the General Note for Fuel. Rather the import entitlement will be either as per SION, if it exists or in non-SION cases, an applicant can seek the inputs in terms of para 4.7 of the HBP v1 and the final adjustment will be made as per adhoc / SION fixed by Norms Committee.

4.         Any difficulty in implementation of the aforesaid guidelines shall be brought to the notice of this Directorate immediately.
            This issues with the approval of DGFT.

(C. Gangadharan)
Deputy Director General of Foreign Trade
Tel 2306 1562
e-mail: c.gangadharan@nic.in

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