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

Re-export for repair: obtain GR waiver, document identification and shipping, and submit proof to limit customs duty to repair charges.
Re-export of imported capital machinery for repair requires a GR waiver from the bank confirming no foreign exchange is involved, inclusion of that reference and an explanatory phrase on invoice/ARE-1/Shipping Bill, and a non-removable identification mark recorded in the Shipping Bill. After repair, customs duty is payable on repair charges and a Bill of Entry (exchange control copy) must be submitted to the banker. Proof of export within six months and evidence of re-importation must be furnished to Central Excise; without such proof, duty may be imposed on the machine's value. A declaration on the invoice noting re-export for repair and no commercial value is advised.