CG sent out for repair and get back

[raj nadh]

Dear Experts,

We are sending a machinery to a DTA for repairing purpose and get back. Pls tell me the procedure we have to adopt.

We are a 100% EOU

Thank you

[YAGAY and SUN]

Dear Anand,

Please check para 6.17 of the FTP read with provisions mentioned in the chapter 6 of the HBP vol.1 in this regard.

Regards

Team YAGAY and SUN

(Management and Indirect Tax Consultants)

[Mahir S]

Circular No. 12/2005-Cus
4th March, 2005

F.No.305/70/2004-FTT(Vol.II)

Refer Board Circular no. 12/2005-Customs dated 04.03.2005 issued vide F.N0. 305/70/2004-FTT(Vol.II) -----

Sub: Fast Track Clearance Procedure.

The relevant portion for capital goods repairs mentioned there is as under :-

2(F) Temporary removal of Capital Goods and parts:

(i) The eligible EOUs may take out their capital goods or parts thereof for repair after intimating the jurisdictional Assistant/Deputy Commissioner of Customs or Central Excise. The intimation shall contain the description such as marks, serial number, model no. etc. of the capital goods or parts, detailed and complete address of the place where these capital goods or parts are to be sent for repair and the estimated period for which these goods would be outside the EOU.

[Mahir S]

Extremely sorry for the Bold and Large fonts typing, which happened unknowingly.

AI Summary

Temporary removal of capital goods requires EOUs to intimate customs with detailed identification and destination before sending for repair.
Temporary removal of capital goods for repair by an EOU is allowed after intimation to the jurisdictional customs/central excise authority, specifying identification details (marks, serial numbers, model numbers), the full address of the repair location in the DTA, and the estimated period the goods will remain outside the EOU.