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        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>Temporary import exemption for leased machinery: conditional duty relief subject to re-export, bond, and tax liabilities.</h1> Exemption covers leased machinery, equipment or tools temporarily imported for contract execution, subject to declaration at import, classification under specified service entries, re-export within prescribed periods or approved extensions, and execution of a bond with bank guarantee. The bond obliges the importer to pay integrated tax on related services, re-export the goods within the stipulated period, present goods for identification before re-export, and pay any balance customs duty with interest if re-export is not completed within the allowed timeframe. Goods under this concession are not eligible for drawback.

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