Customs exemption amendments expand repair and re import relief, add office and drawings exemptions, and amend parts wording. The amendments revise annexures to omit repair phrase references, substitute 'parts of' for 'of production' in specified entries, and insert time limited provisions permitting goods received for repairs or reconditioning within three years of exportation to be admitted for export after such work. For zone/complex regimes the amendments permit re imported goods within one year for re export after repairs or reconditioning and add exemptions for office equipment and drawings/blueprints/charts, with one office equipment exemption qualified by an Open General Licence and Board of Approval permission.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption amendments expand repair and re import relief, add office and drawings exemptions, and amend parts wording.
The amendments revise annexures to omit repair phrase references, substitute "parts of" for "of production" in specified entries, and insert time limited provisions permitting goods received for repairs or reconditioning within three years of exportation to be admitted for export after such work. For zone/complex regimes the amendments permit re imported goods within one year for re export after repairs or reconditioning and add exemptions for office equipment and drawings/blueprints/charts, with one office equipment exemption qualified by an Open General Licence and Board of Approval permission.
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