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.

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.