TaxTMI 
TaxTMI 
Hi ,
is there any notification/circular regarding re-export under repair and return ?
Goods were Imported and now being exported for repair
Any notification regarding Re-exports
24 Nov 2017 
3 Replies 
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Duty drawback available for re-exported goods for repair, enabling refund of customs duty and associated tax cess.
Duty drawback is available where imported goods are re-exported for repair and return, and the refund covers both customs duties and the integrated tax and compensation cess paid on the imported goods; the Re-export Rules, 1995 were amended to expand the definition of drawback to include refund of duty, tax or cess and administrative guidance in the Customs Manual and relevant circulars and notification explain the procedural and substantive claim mechanics. (AI Summary)
Duty drawback is available where imported goods are re-exported for repair and return, and the refund covers both customs duties and the integrated tax and compensation cess paid on the imported goods; the Re-export Rules, 1995 were amended to expand the definition of drawback to include refund of duty, tax or cess and administrative guidance in the Customs Manual and relevant circulars and notification explain the procedural and substantive claim mechanics. (AI Summary)