sir
we are a 100 % EOU
we already exported one container to us market ,but due to product problem the container is rejected and they send us the material in india. so the my question is
1.what will be procedure OF IMPORT the container and clear from indian customs ?
2.it should be any duty part ,if yes we can take cenvat credit of that ?
Gorakhnath Kharade
Re-importation of returned exports: procedure for customs clearance and whether cenvat credit applies on duties incurred. Query concerns a 100% Export Oriented Unit whose exported container was rejected abroad and returned; the unit asks about the re importation and customs clearance procedure for the returned goods and whether any customs duty will be payable and, if so, whether Cenvat credit may be taken in respect of that duty. (AI Summary)