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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Re-import of Exported Goods for Repairs Now Simplified u/r 173MM; Faster Approval by Assistant Commissioner.</h1> The circular addresses the re-import of exported goods for repairs under rule 173MM of the Central Excise Rules, 1944. It amends the procedure by authorizing the jurisdictional Assistant Commissioner of Central Excise to grant permission for such re-imports, replacing the previous requirement for approval by the Commissioner. This change aims to simplify the process and reduce delays for exporters. Applications should be processed within 24 working hours and permissions granted within 48 working hours if compliant. The Assistant Commissioner is also designated as the 'proper officer' for managing waste disposal and duty remission related to these processes.