Repair/Replacement of damaged imported capital goods with the overseas supplier.

[SHIVKUMAR SHARMA]

Dear Experts

Last week we have Import the Capital goods from UK in India & the same is received in damaged condition.now we want to return the same to our overseas supplier for repair/replacement. we have not taken cenvat credit on it. you are requested to please suggest me the correct procedure have to be followed by me for excise & customs at your earliest possible.

Thanks with regards

SHIVKUMAR SHARMA

AI Summary

Re-export of defective imports may be permitted subject to specified customs conditions and re-credit procedures and permission form required.
Re-export of imported capital goods found defective is permitted by Customs if re-export occurs from the port of import within a limited time, the goods were not put to use, Customs is satisfied as to identity, and Customs issues a re-credit certificate recording scrip particulars and amount debited; re-credit is limited to a specified percentage and the certificate has limited validity, with remittances and accounting to follow prevailing import-export guidelines. Permission is obtained by formal application on the prescribed Customs form with full transactional particulars.