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of <h1>India Exempts Certain Re-Imported Goods from Customs Duties under Notification No. 47/2017, Effective July 2017.</h1> The Government of India, through Notification No. 47/2017, exempts certain re-imported goods from customs duties under specific conditions. These goods, listed in the Fourth Schedule of the Central Excise Act, 1944, include those exported under duty drawback, rebate, or bond. Conditions for exemption include non-closure of DEEC books, unredeemed authorizations, and timely re-importation. The notification excludes goods exported by 100% export-oriented units or from warehouses. Effective from July 1, 2017, it specifies that re-imported goods must not be re-manufactured or reprocessed. Amendments to this notification were made in July 2023.
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