Import of Goods for Re-export after processing, repairing etc.- Period of re-export to be reckoned from date of clearance

Re-export time limit: six-month period measured from actual customs clearance, not bill of entry filing.

The six-month period for re-imported Indian goods to qualify for customs duty exemption for repairs, reconditioning, reprocessing, remaking or similar processes is to be calculated from the date of actual clearance of the goods and not from the date of filing the Bill of Entry, to avoid defeating the purpose of the beneficial notification when identity-establishment is delayed.