Imported parts send for evaluation purposes : Customs

[Carborundum Universal Ltd]

Dear Experts,

We are registered manufacturer in central excise & Export House Status Holder.

We was procurred one machinery in 2010 under EPCG vide notification no.103/2009 without payment of Import duty.

Now said machinery some parts are damaged and the same parts only will be send to supplier for

thier evaluation purposes.

Please update the procedure, formalities and the legal obligation.

Thanks. srb

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

EPCG obligations require procedures for sending duty-free imported machinery parts abroad for supplier evaluation and compliance. Whether a manufacturer with Export House status may send damaged components of machinery imported duty free under the EPCG scheme (notification 103/2009) to the foreign supplier for evaluation, and what procedures, formalities and legal obligations apply, including any requirements for customs permission, documentation for temporary outward movement, and recordkeeping to preserve concessionary treatment.