1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Re-imported jewelry not subject to Central Excise duty if initially exported under bond or LUT with no sale.</h1> Re-imported jewelry that was initially exported under bond or LUT for exhibitions or consignments does not incur Central Excise duty, as no sale occurs. According to the Articles of Jewellery (Collection of Duty) Rules, 2016, duty arises only upon the first sale by the manufacturer. Notification No. 94/96-Cus, condition 1(d) requires duty payment upon re-import if not initially paid, but this does not apply if the jewelry was not sold. Such cases may fall under the residuary entry, Sl. No. 3, of the notification, exempting duty payment if all other conditions are met.
TaxTMI 
TaxTMI 
