job work from china

[ramswaroop vyas]

Dear Experts,

We have imported machine from china and paid all the duties and subsequently taken cenvat credit as per capital goods norms.

after installation we found machine were damage and now we need to sent these machine back to china for rework.

can anybody guide us what procedure can be followed as the same machine will come after repairing.

regards

ram

AI Summary

Company Seeks GR Waiver for Damaged Machine Repair; Must Prove Export/Re-import to Avoid Extra Customs Duty. A company imported a machine from China, paid duties, and claimed CENVAT credit. Upon discovering damage, they sought advice on returning it for repairs. An expert advised applying for a GR Waiver from the bank, ensuring no foreign exchange is involved, and marking the machine for identification. The procedure includes incorporating specific phrases in documentation, paying customs duty on repair charges, and submitting proof of export and re-importation to the Central Excise Authority. Another expert emphasized the importance of identification marks to avoid paying customs duty on the machine's value upon re-importation.