Applicability of Notification No. 45/2017-Cus for reimports from SEZ

[arbs sarma]

Sir

We have supplied goods from DTA unit to SEZ in GST regime. However due to quality reasons we are intending to re-import the same. Can our DTA units reimport the goods by availing benefit of Notification No. 45/2017-Cus Dt. 30.06.2017.

The said Notification exempts the goods falling within any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified in column (2) of the Table below when re- imported into India, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, and the whole of the, integrated tax , compensation cess leviable thereon respectively under sub-section (7) and (9) of section 3 of the said Customs Tariff Act, as is in excess of the amount indicated in the corresponding entry mentioned therein

[Raghunandhaanan rvi]

In my view, CN 45/2017 is available

AI Summary

Re-import exemption: goods returned from SEZ to DTA for quality reasons can claim duty and integrated tax relief. The question is whether goods sent from a DTA unit to an SEZ under GST and returned for quality reasons qualify for exemption under Notification No. 45/2017-Cus; the advisory response states that the Notification's exemption for customs duty and integrated tax/compensation cess in excess of specified amounts is available to the DTA unit on re importation, subject to the Notification's scope and conditions.