(1)

(2)

(3)

(4)

(5)

(6)

“37F.

1701

Raw Sugar

Nil

-

5G

37G.

1701 91 00 or 1701 99 90

Refined or white sugar

Nil

-

5H

37H.

1701

Raw sugar if imported by a bulk consumer

Nil

-

5I”

Condition No.

Conditions

5G                                        

(a) If imported by a sugar factory or a sugar refinery.

Explanation.- For the purpose of this notification -

(i)      “sugar factory” shall have the same meaning as assigned to it in Section 2(c) of the Sugarcane (Control) Order, 1966;

(ii)    “sugar refinery” means a unit which is engaged in the manufacture of refined sugar starting from the stage of raw sugar”.

(b) If imported by any person other than at (a) above:

(i)      the importer shall produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a valid contract or agreement with a sugar factory or sugar refinery for refining of such raw sugar and shall furnish a bond to the effect that the said raw sugar shall be used for the said purpose;

(ii)    the bond shall be discharged by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, on production of a certificate from the Central Excise authorities having jurisdiction over such sugar factory within a period of three months from the date of import of such raw sugar that the entire quantity of imported raw sugar has been refined and

(iii)   in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained herein.”;

5H

If the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a proof to show that the contract for import of such sugar is duly registered with Agricultural & Processed Food Products Export Development Authority (APEDA)”.

5I

If the importer, at the time of import, produces a certificate from a Chartered Accountant to the effect that the importer is a bulk consumer.

Explanation,- For the purpose of this notification,-

(i)  bulk consumer is a person, establishment or industrial unit using or  consuming more than ten quintals of sugar per month as a raw material for production or consumption or use in any manner other than sale.

(ii) the said certificate shall be  issued by the Chartered Accountant after taking into account monthly use or consumption of sugar by such person, establishment or unit in the last twelve months; and

(iii) “Chartered Accountant” shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Chartered Accountant Act, 1949.