Customs duty exemption for goods imported into India for re export to Bhutan (and vice versa) ensures duty free transit re exports. Exemption is granted for goods imported into India from a foreign country for export to Bhutan, and for goods imported from Bhutan for export to a foreign country, from the whole of the customs duty under the First Schedule and the whole of the additional duty under section 3 of the Customs Tariff Act, 1975; and, when exported to the final destination, from the whole of the customs duty under the Second Schedule to the Customs Tariff Act, 1975.
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.
Customs duty exemption for goods imported into India for re export to Bhutan (and vice versa) ensures duty free transit re exports.
Exemption is granted for goods imported into India from a foreign country for export to Bhutan, and for goods imported from Bhutan for export to a foreign country, from the whole of the customs duty under the First Schedule and the whole of the additional duty under section 3 of the Customs Tariff Act, 1975; and, when exported to the final destination, from the whole of the customs duty under the Second Schedule to the Customs Tariff Act, 1975.
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