https://www.taxtmi.com/circulars?id=877 Notification 158/95-Customs provides a duty exemption for Indian-origin goods re-imported for repair, reconditioning, reprocessing, refining, remaking or similar processes, subject to time limits for re-importation and re-export, identity verification by Customs, and execution of bonds (with specified bank guarantee support) securing export and payment of any duty differential on non-compliance; processing must occur under Central Excise control or customs bond, waste/scrap must be destroyed or duty-paid, and loss in quantity during specified processes is exempt from customs duty. en-us Thu, 14 Dec 1995 00:00:00 +0530 Thu, 17 Jul 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=877 Notification 158/95-Customs provides a duty exemption for Indian-origin goods re-imported for repair, reconditioning, reprocessing, refining, remaking or similar processes, subject to time limits for re-importation and re-export, identity verification by Customs, and execution of bonds (with specified bank guarantee support) securing export and payment of any duty differential on non-compliance; processing must occur under Central Excise control or customs bond, waste/scrap must be destroyed or duty-paid, and loss in quantity during specified processes is exempt from customs duty. Circulars Customs Thu, 14 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=877