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<h1>Goods Re-Imported for Repair Exempt from Customs Duties Under Section 25B of Customs Act, 1962, with Conditions</h1> Section 25B of the Customs Act, 1962, allows the Central Government to exempt goods re-imported after being exported for repair, further processing, or manufacture from customs duties, if deemed necessary in the public interest. This exemption is subject to conditions: the goods must be re-imported within one year from the export clearance date, the exported goods must be identifiable in the re-imported goods, and any additional conditions specified in the notification. This provision was introduced by the Finance Act, 2018.