Customs duty exemption for outward processing goods re-imported after repair, further processing or manufacture under prescribed conditions. Section 25B permits the Central Government, by notification and in public interest, to exempt specified goods re-imported after export for repair, further processing or manufacture from the whole or part of customs duty. The exemption is subject to conditions including re-import within one year of the export clearance order, identification of the exported goods in the re-imported goods, and any other conditions specified in the notification. The provision addresses outward processing of goods and customs duty treatment on re-import.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for outward processing goods re-imported after repair, further processing or manufacture under prescribed conditions.
Section 25B permits the Central Government, by notification and in public interest, to exempt specified goods re-imported after export for repair, further processing or manufacture from the whole or part of customs duty. The exemption is subject to conditions including re-import within one year of the export clearance order, identification of the exported goods in the re-imported goods, and any other conditions specified in the notification. The provision addresses outward processing of goods and customs duty treatment on re-import.
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