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Re-import of jewellery exempt from excise and integrated tax when exported for exhibition or consignment. Re-importation of jewellery exported under bond/LUT for exhibition or on consignment is not a sale and therefore not liable to Central Excise at re-import; condition 1(d) of Notification No. 94/96-Cus requiring payment on re-import does not apply and such cases fall under the residuary entry at Serial No. 3. Likewise, sending specified goods out for exhibition or consignment is not a supply under CGST and not zero-rated under IGST, so LUT/bond filing and integrated tax payment on re-import under Serial No. 1(d) of Notification No. 45/2017-Cus are not applicable; returned goods re-imported within six months fall under Serial No. 5.
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.
<h1>Re-import of jewellery exempt from excise and integrated tax when exported for exhibition or consignment.</h1> Re-importation of jewellery exported under bond/LUT for exhibition or on consignment is not a sale and therefore not liable to Central Excise at re-import; condition 1(d) of Notification No. 94/96-Cus requiring payment on re-import does not apply and such cases fall under the residuary entry at Serial No. 3. Likewise, sending specified goods out for exhibition or consignment is not a supply under CGST and not zero-rated under IGST, so LUT/bond filing and integrated tax payment on re-import under Serial No. 1(d) of Notification No. 45/2017-Cus are not applicable; returned goods re-imported within six months fall under Serial No. 5.
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