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of <h1>Re-imported Jewellery Exempt from Central Excise and Integrated Tax Under Notifications No. 94/96-Cus and 45/2017-Cus</h1> The Customs Manual 2025 outlines that re-imported jewellery, initially exported under bond/LUT for exhibitions or consignment, incurs no Central Excise duty as no sale occurred. Notification No. 94/96-Cus exempts duty payment upon re-import if no initial sale took place. Similarly, the activity of sending goods abroad for exhibition does not constitute a supply under the CGST Act, thus requiring no integrated tax or LUT/bond under the IGST Act. Re-imported goods, not accepted by consignees, fall under Sl. No. 5 of Notification No. 45/2017-Cus, exempting them from integrated tax if re-imported within six months.
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