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<h1>Customs Act 1962: Exemption for Re-imported Goods under Export Promotion Schemes with Specific Conditions and Amendments.</h1> The notification issued on December 16, 1996, under the Customs Act, 1962, exempts re-imported goods, previously exported under various Export Promotion Schemes, from certain customs duties. This applies to goods exported under claims for customs or excise duty drawbacks, rebates, or under specific schemes like DEEC and EPCG. Conditions for exemption include re-importation timelines, unchanged ownership, and compliance with relevant documentation. Goods exported for repairs or treatment abroad, and parts replaced during aircraft maintenance in Special Economic Zones, are also covered. The notification specifies exclusions and conditions for eligibility, and has been amended multiple times since its issuance.