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        Customs

        Re-import of goods - Denial of exemption - Since the goods...

        Re-imported exhibition goods classified under entry 5 of June 30, 2017 notification, eligible for 'Nil' duty, not entry 1(d).

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Re-import of goods - Denial of exemption - Since the goods exported are already held to not to be ‘Goods Supplied’ but for exhibition, the goods exported on LUT bond gets apparently out of the scope of entry 1(d) of the notification dated 30.6.2017. Thus shall fall under entry 5 of the said notification to which applies ‘Nil’ duty. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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