News Flash
  • Draft CBLR, 2017 click here
  • Furnishing of information on appointment made on the basis of fake/ false caste certificate click here
  • राजस्व ज्ञान संगम' Annual Conference of Tax Administrators, 2017 – Click Here
  • Notification No. 23/2017-Central Tax which Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 has been uploaded. click here
  • Notification No. 22/2017-Central Tax which Seeks to amend the CGST Rules, 2017 has been uploaded. click here
  • Press Release regarding extension of GSTR FORM 3B has been uploaded. click here
  • Press Release regarding clarification regarding availability of Transitional Credit for GST has been uploaded. click here
  • All Chief Commissioners of Central Tax are requested to check their official Email-ID for DGGSTI letter dated 14/08/2017
  • Rajaswa Gyansangam - All India Anunual Conference of Tax Administrators is schedule. For agenda click here
  • Observance of Rashtriya Ekta Diwas (National Unity Day ) on 31st Oct, 2017. click here
  • Circular No. 5/5/2017-GST (Clarification on issues related to Bond/Letter of Undertaking for exports) has been uploaded click here
  • Recruitment Rules, 2017 for Group 'A' & 'B' posts of CRCL under CBEC click here
  • Instructions from Member (A) regarding revision of pension of pre-2016 pensioners. For Detail please click here
  • Guideline for submission of outsourcing proposals to the Board. For Detail pleaseclick here
  • "Attention Exporters : Registration of your bank Accounts with Customs is required for IGST refunds before filing Shipping Bills. Ignore if already done the same for drawback purposes."
  • Implementation of CAT, Chandigarh order dated 03.08.2012 in Balwinder Singh Matharoo case.click here
  • “Chairman’s letter dated 4th Aug17".click here
  • Charter of Functions of DGGST For Details click here
  • Suggestions/Comments are invited on Report of the Committee on Stagnation in promotion of Central Excise Group 'B' officers to Group 'A'. For Details click here
  • FAQs for GST rate has been uploadedFor Details click here
  • “Order relating to extension of date for filing option for composition scheme has been issued. For details-.click here
  • Filling vacancies in the grade of Senior Intelligence Officers (SIOs) and Intelligence Officers (IOs) on local transfer/loan basis in the newly created Chandigarh Zonal unit, Shimla regional unit and Jammu Regional Unit. - for details -click here
  • Attention: All Chief Commissioners / Commissioners of Customs Locations - ROSL Scroll generation has been activated. For detailed advisory for the System Managers / Asst System Managers Please Click here
  • Two new Directorates have been created by CBEC w.e.f 01.07.2017 i.e, DGARM and Directorate of International Customs. For details Click here
  • For checking the availability of GSTIN in Customs EDI System. Please go to Custom Duty Calculator > Codes > Common > GSTN Number Enquiry — Please click here
  • Ordinance dated 08/07/2017 for extending provisions CGST and IGST Act to the State of J & K have been uploaded.
  • Service Tax Return for the period from 01.04.2017 to 30.06.2017 shall be submitted by 15th August 2017
  • Press note on return filing has been uploaded - For details click here
View all

Chapter XA

SPECIAL PROVISIONS RELATING TO SPECIAL ECONOMIC ZONE

76A. Notification of special economic zone.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

76B. Application of provisions.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

76C. Establishment and control.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

 76D. Admission of goods.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

 76E. Exemption from duties of customs.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

 76F. Levy of duties of customs.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

 76G. Authorised operations.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

76H. Goods utilised with a special economic zone.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

 76-I. Drawback on goods admitted to a special economic zone.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

76J. Duration of stay.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

76K. Security.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

76L. Transfer of ownership.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

 76M. Removal of goods.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

 76N. Closure of a special economic zone.– [Repealed by the Finance Act, 2007 (22 of 2007), section 99 (w.e.f. 11.05.2007)]

 

1.      Chapter XA (containing sections 76A to 76N) omitted by Act 22 of 2007, section 99 (w.e.f. 11.05.2007). Earlier Chapter XA (containing sections 76A to 76N) was inserted by Act 20 of 2002, section 126 (w.e.f. 11.05.2004). Chapter XA, before omission by Act 22 of 2007, stood as under:

“Chapter XA

SPECIAL PROVISIONS RELATING TO SPECIAL ECONOMIC ZONE

76A. Notification of special economic zone. The Central Government may, by notification in the Official Gazette, specify special economic zones comprising specifically delineated areas where any goods admitted shall be regarded, in so far as duties of customs are concerned, as being outside the customs territory of India as provided in this Chapter.

76B. Application of provisions. The provisions of this Chapter and other Chapters shall apply to goods admitted to a special economic zone, but in the event of conflict between the provisions of this Chapter and other Chapters, the provisions of this Chapter shall prevail.

76C. Establishment and control. (1) The Central Government may make rules specifying the requirements relating to goods or class of goods admissible to a special economic zone, the nature of operations to which such goods or class of goods may be subjected to, the conditions to be fulfilled and the procedures to be followed in this regard.

(2) The Board may specify, in the regulations made in this behalf, arrangements for customs control in a special economic zone.

(3) The proper officer shall have the right to carry out checks, at any time, on the goods kept or stored in a special economic zone.

76D. Admission of goods. Subject to such conditions as may be specified in the rules made in this behalf, any goods imported directly from outside India or procured from within India shall be authorised for admission to a special economic zone.

76E. Exemption from duties of customs. Without prejudice to the provisions of sections 76F, 76G and 76H, any goods admitted to a special economic zone shall be exempt from duties of customs.

76F. Levy of duties of customs. Subject to the conditions as may be specified in the rules made in this behalf,-

(a) any goods admitted to a special economic zone from the domestic tariff area shall be chargeable to export duties at such rates as are leviable on such goods when exported;

(b) any goods removed from a special economic zone for home consumption shall be chargeable to duties of customs including anti-dumping, countervailing and safeguard duties under the Customs Tariff Act, 1975, where applicable, as leviable on such goods when imported; and

(c) the rate of duty and tariff valuation, if any, applicable to goods admitted to, or removed from, a special economic zone shall be the rate and tariff valuation in force as on the date of such admission or removal, as the case may be, and where such date is not ascertainable, on the date of payment of the duty.

76G. Authorised operations. All goods admitted to a special economic zone shall undergo such operations including processing or manufacturing as may be specified in the rules made in this behalf.

76H. Goods utilised with a special economic zone. (1) The Central Government may make rules in this behalf to enumerate the cases in which goods to be utilised inside a special economic zone may be admitted free of duties of customs and lay down the requirements which shall be fulfilled.

(2) Goods utilised contrary to the provisions of rules made under sub-section (1) shall be chargeable to duties of customs in the same manner as provided under clause (b) of section 76F as if they have been removed for home consumption.

76-I. Drawback on goods admitted to a special economic zone. Any goods admitted to a special economic zone from the domestic tariff area for the purposes authorised under this Chapter shall be eligible for drawback under section 75 as if such goods are export goods for the purposes of that section.

76J. Duration of stay. Any goods admitted to a special economic zone shall not be allowed to remain within such zone beyond such time as may be specified in the rules made in this behalf.

76K. Security. Any goods admitted free of duty to a special economic zone or goods under transhipment to and from such zone without payment of duty shall be subject to execution of such bond and such surety or security as may be specified in the rules made in this behalf.

76L. Transfer of ownership. Any goods admitted to, or produced or manufactured in, a special economic zone shall be allowed for transfer of ownership subject to such conditions as may be specified in the rules made in this behalf.

76M. Removal of goods. Any goods admitted to, or produced or manufactured in, a special economic zone may be removed in accordance with such procedure as may be specified in the rules made in this behalf.

76N. Closure of a special economic zone. In the event of closure of a special economic zone by the Central Government, by notification in the Official Gazette, the goods admitted to, or produced or manufactured in, such zone shall be removed within such time and in such manner as may be specified in the rules made in this behalf.”