Machinery Re-import for Repairing purpose

[Asked by Guest]

Dear Experts,

We are a manufacturing unit & import a machine for assemble finished goods. Now after 8 year used machine required some maintenance & overhauling. for that purpose we are re-export the machine for repairing purpose. On time of import machine we avail cenvat credit.

Now please tell to us how can we send the machine for repairing purpose & any cenvat should be reverse or not & on time of return machine what duty applicable on us.

Please tell us detail procedure on above matter.

[YAGAY and SUN]

Dear Neeraj,

Following procedure is required to be followed.

1. While preparation of documents you should mentioned the cross reference of Bill of Entry through which this machinery was imported into India.
2. You would have to get the GR Waiver Form from your AD.
3. After getting it repaired you would have to pay customs duty on the value of repair charges billed by the foreign party.

Regards,

YAGAY and SUN

Dear Yagay and Sun,

Sir, tell me what are required document on time of re-export machine ? and any permission required from excise authority or not. on time of re-export machinery excise duty payable or cenvat reverse which we have availed on time of import in 2007-08?

AI Summary

Machinery re export for repair requires Bill of Entry cross reference, a GR waiver, and customs duty on repair charges.
Advisory: when re exporting the imported machinery for repair, prepare export documents cross referencing the original Bill of Entry, obtain a GR waiver form from your authorised dealer, and on the machine's return pay customs duty calculated on the value of repair charges billed by the foreign repairer; the reply does not expressly address excise permissions or CENVAT reversal.