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

AI Summary

Debate on Notification No. 45/2017-Cus: Can DTA units claim tax exemptions for goods reimported from SEZ due to quality issues? A query was raised regarding the applicability of Notification No. 45/2017-Cus for reimporting goods from a Special Economic Zone (SEZ) back to a Domestic Tariff Area (DTA) unit due to quality issues. The notification exempts certain goods from customs duties and taxes when reimported into India. A respondent opined that the benefits of Notification No. 45/2017-Cus are applicable in this scenario, suggesting that the DTA unit can avail the exemption for the reimported goods.