If a person purchase second hand Machinery /Spares/ Equipment etc. from ALANG Bhavnagar (Gujarat) ( the Machinery /Spares/ Equipment etc are prchased from Shipbracking ) and export as it is or after refrebricating /re-machining can MEIS be allowed to claim in respect of such export?
Export incentive eligibility under MEIS does not extend to exports of second-hand or refurbished machinery. The forum response affirms that MEIS is available only for the export of manufactured goods; exports of second hand machinery, spares or equipment sourced from shipbreaking yards are not eligible for MEIS even if exported as is or after re fabrication or re machining. The querent noted that FTP and the Handbook do not explicitly state this exclusion; the respondent reiterated the ineligibility and sought HSN details for transactional clarity. (AI Summary)