Customs exemption amendment updates GST registration, wastage rules for jewellery, re import conditions, and adds specified machinery list. Amendment updates Notification No. 52/2003-Customs to reflect GST registration in place of Central Excise Rules, revises cross references to contemporary customs notifications and the Foreign Trade Policy, removes Central Excise designations, modifies duty payment language to reflect exemption viability, prescribes allowable wastage for jewellery manufacture per the Handbook of Procedures, restates re importation time limits for repair/reconditioning with a one year re export requirement, adds Annexure VII enumerating specified machinery and apparatus, and includes integrated tax and compensation cess among leviable duties where applicable.
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Customs exemption amendment updates GST registration, wastage rules for jewellery, re import conditions, and adds specified machinery list.
Amendment updates Notification No. 52/2003-Customs to reflect GST registration in place of Central Excise Rules, revises cross references to contemporary customs notifications and the Foreign Trade Policy, removes Central Excise designations, modifies duty payment language to reflect exemption viability, prescribes allowable wastage for jewellery manufacture per the Handbook of Procedures, restates re importation time limits for repair/reconditioning with a one year re export requirement, adds Annexure VII enumerating specified machinery and apparatus, and includes integrated tax and compensation cess among leviable duties where applicable.
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