Amends notification no. 27/2002 dated 3-1-2002 - Concessional rate of duty on Machinery, equipment or tools taken on lease when re-exported after use - 027/2008

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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.

<h1>Concessional duty on leased machinery applies where temporary imports are re-exported after use under bond and timed conditions.</h1> Concessional customs treatment applies to leased machinery, equipment or tools temporarily imported for contract execution where the importer declares temporary import, re-exports within three months or an authorised extension up to eighteen months, and furnishes a bond with bank guarantee; extensions require payment of duty difference and delayed re-export attracts additional duty calculated by graduated notional rates, and such imports are not eligible for drawback.

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