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        Case ID :
        Customs

        Seeks to amend notification No. 158/95-Customs dated 14th November, 1995 to allow re-import of certain indigenously manufactured electronic goods, for repair and reconditioning within seven years from the date of exportation, without payment of basic customs duty subject to the condition that the goods are re­-exported back after repair and reconditioning within one year from the date of re-importation - 60/2018 - Customs -Tariff

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        Duty exempt re-importation for repair: specified indigenously manufactured electronics allowed back under time and bond conditions. Amendment permits duty-exempt re-importation of specified Annexure goods manufactured in India for repair or reconditioning, subject to conditions: re-import within seven years of export (ten years for Nepal and Bhutan); re-export within one year of re-importation; customs satisfaction as to identity; and execution of a bond to export within the stipulated period and to pay, on demand, the duty difference on failure to comply.
                      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.

                            Duty exempt re-importation for repair: specified indigenously manufactured electronics allowed back under time and bond conditions.

                            Amendment permits duty-exempt re-importation of specified Annexure goods manufactured in India for repair or reconditioning, subject to conditions: re-import within seven years of export (ten years for Nepal and Bhutan); re-export within one year of re-importation; customs satisfaction as to identity; and execution of a bond to export within the stipulated period and to pay, on demand, the duty difference on failure to comply.


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