Imports - Exemption to specified goods when imported by units in EPZ/FTZ/EHTP - Amendment to Notification Nos. 95/93-Cus., 96/93-Cus. and 133/94-Cus. - 86/97 - Customs -Tariff
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Import duty exemption for EPZ/FTZ/EHTP goods where items used for training, destroyed in unit, or reimported for repair. The notifications substitute 'Commissioner of Customs' with 'Assistant Commissioner of Customs', add a condition exempting duty-subject to Assistant Commissioner satisfaction-where goods are used for training, destroyed within the unit/complex, or where scrap or waste arising in production is destroyed within the unit/complex, and amend the goods table to include 're-conditioning or re-engineering' plus entries for goods re-imported due to buyer failure and goods imported for repair/re-conditioning/re-engineering and exported within three years.
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.
Import duty exemption for EPZ/FTZ/EHTP goods where items used for training, destroyed in unit, or reimported for repair.
The notifications substitute "Commissioner of Customs" with "Assistant Commissioner of Customs", add a condition exempting duty-subject to Assistant Commissioner satisfaction-where goods are used for training, destroyed within the unit/complex, or where scrap or waste arising in production is destroyed within the unit/complex, and amend the goods table to include "re-conditioning or re-engineering" plus entries for goods re-imported due to buyer failure and goods imported for repair/re-conditioning/re-engineering and exported within three years.
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