https://www.taxtmi.com/circulars?id=965 The six-month period for re-imported Indian goods to qualify for customs duty exemption for repairs, reconditioning, reprocessing, remaking or similar processes is to be calculated from the date of actual clearance of the goods and not from the date of filing the Bill of Entry, to avoid defeating the purpose of the beneficial notification when identity-establishment is delayed. en-us Tue, 03 Jun 1997 00:00:00 +0530 Thu, 31 Jul 2025 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=965 The six-month period for re-imported Indian goods to qualify for customs duty exemption for repairs, reconditioning, reprocessing, remaking or similar processes is to be calculated from the date of actual clearance of the goods and not from the date of filing the Bill of Entry, to avoid defeating the purpose of the beneficial notification when identity-establishment is delayed. Circulars Customs Tue, 03 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=965