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of <h1>Goods Re-Imported for Repairs Exempt from Customs Duties Under Notification No. 98/95-Cus, Conditions Apply.</h1> Notification No. 98/95-Cus, dated 26-5-1995, exempts re-imported goods manufactured in India, or parts thereof, from customs duties if re-imported for repairs. The exemption applies if the goods are re-imported within three years of export and re-exported within six months post-repair, extendable to one year by the Commissioner of Customs. The importer must execute a bond to ensure re-export within the stipulated period, produce goods for identification, and pay duties if re-export does not occur within the allowed timeframe. This notification was later superseded by Notification No. 158/95-Customs on 14-11-1995.
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