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<h1>India Exempts Re-Imported Goods for Repairs from Customs Duties; Conditions Apply Under Specified Timeframes and Documentation.</h1> The notification exempts certain goods re-imported into India for repairs, reconditioning, reprocessing, refining, or similar processes from customs duties under specified conditions. Goods must be re-imported within a set timeframe from exportation (ranging from one to ten years depending on the type and destination) and re-exported within six months to a year after re-importation, with possible extensions. Importers must execute a bond to ensure compliance with these conditions and are required to maintain records of the goods' processing. Specific goods listed in an annexure are also covered under these exemptions.