R&d cess act 1986
This query is : Resolved
06 February 2012
whether import of manufacturing process attract R&D ces?
06 February 2012
AS PER CURRENT FOREIGN TRADE POLICY Validity of import / export Authorisation from date of issue shall be as follows, unless specified otherwise:
(i) Advance Authorisation / DFIA
(including Advance Authorisation
for annual requirement, and
Replenishment Authorisation for
Gem & Jewellery as per Chapter-
4 of FTP) 24 months
(ii) a For Zero duty EPCG
Authorisations (other than spares) 9 months
(ii) b For 3% EPCG Authorisations
(other than spares) 36 months
(iii) EPCG Authorisation for Spares, refractories, catalyst and
consumables Co-terminus with EOP of EPCG Authorisation
(iv) Others including CCP and DEPB,
unless otherwise specified 24 months
(v) Advance Authorisation / DFIA for deemed export (including Advance Authorisation for annual requirement) 24 months or Co-terminus with contracted
duration of project execution,
whichever is later.
(vi) Export Licence / Authorisation 12 months
(However, EFCmay decide toissue ExportAuthorisation fora longer duration
in case of R&Dstudies based on recommendation of technical authority)
For More Information :
https://www.eximguru.com/exim/dgft/exim-procedures/2010-2011/chapter_2_general_provisions_regarding_exports_imports.aspx
(i) Advance Authorisation / DFIA
(including Advance Authorisation
for annual requirement, and
Replenishment Authorisation for
Gem & Jewellery as per Chapter-
4 of FTP) 24 months
(ii) a For Zero duty EPCG
Authorisations (other than spares) 9 months
(ii) b For 3% EPCG Authorisations
(other than spares) 36 months
(iii) EPCG Authorisation for Spares, refractories, catalyst and
consumables Co-terminus with EOP of EPCG Authorisation
(iv) Others including CCP and DEPB,
unless otherwise specified 24 months
(v) Advance Authorisation / DFIA for deemed export (including Advance Authorisation for annual requirement) 24 months or Co-terminus with contracted
duration of project execution,
whichever is later.
(vi) Export Licence / Authorisation 12 months
(However, EFCmay decide toissue ExportAuthorisation fora longer duration
in case of R&Dstudies based on recommendation of technical authority)
For More Information :
https://www.eximguru.com/exim/dgft/exim-procedures/2010-2011/chapter_2_general_provisions_regarding_exports_imports.aspx
06 February 2012
R & D Cess in applicable on technology transfer. In most of the cases manufacturing process transfer involves transfer of manufacturing technology..
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