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    <title>Re-Export of goods imported under reward schemes which are defective or unfit for use - Re-credit of duty -Reg</title>
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    <description>Re-export credit entitlement is extended to reward-scheme scrips when imported goods are defective or unfit for use; re-export may be permitted by the Commissioner of Customs subject to re-export from the same port, re-export within six months, identity verification by the Deputy/Assistant Commissioner, and non-use of goods. On re-export, Customs will issue a Certificate generating re-credit equivalent to ninety-eight percent of the debit in the original duty credit scrip, detailing the original scrip and the goods; the exporter must then apply to the Regional Authority for action under the Handbook of Procedure.</description>
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    <pubDate>Tue, 29 Sep 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/circulars?id=7693</link>
      <description>Re-export credit entitlement is extended to reward-scheme scrips when imported goods are defective or unfit for use; re-export may be permitted by the Commissioner of Customs subject to re-export from the same port, re-export within six months, identity verification by the Deputy/Assistant Commissioner, and non-use of goods. On re-export, Customs will issue a Certificate generating re-credit equivalent to ninety-eight percent of the debit in the original duty credit scrip, detailing the original scrip and the goods; the exporter must then apply to the Regional Authority for action under the Handbook of Procedure.</description>
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      <pubDate>Tue, 29 Sep 2009 00:00:00 +0530</pubDate>
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