Benefit on ROTDEP and Duty Drawback for Goods imported and Repacked

[Abhijeet Mane]

Is the company eligible to avail benefits under the RoDTEP and Duty Drawback schemes if the goods are imported, repacked, and subsequently exported outside India?

AI Summary

Eligibility of Imported Goods for Duty Drawback and RoDTEP: Section 74 Allows Drawback, RoDTEP Excludes Imported Goods A company inquired about eligibility for benefits under the RoDTEP and Duty Drawback schemes for goods that are imported, repacked, and exported from India. Responses clarified that while the Duty Drawback under Section 74 is applicable if the exported goods are the same as those imported, RoDTEP is not available for such goods as it is only applicable to goods of Indian origin. Additionally, the Foreign Trade Policy specifies that imported goods intended for export are not eligible for RoDTEP rebates.