https://www.taxtmi.com/circulars?id=11223 The DGFT states that the shelf life 60% condition in Para 13 of Chapter 1A of ITC(HS) does not apply to re imports of perishable edible/food products under the Foreign Trade Policy re import provision when the goods are re imported for export purposes, provided they meet phytosanitary requirements, the importer undertakes they will not be sold domestically, and the importer submits a certificate to Customs confirming re export. en-us Thu, 04 Aug 2011 00:00:00 +0530 Fri, 05 Aug 2011 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11223 The DGFT states that the shelf life 60% condition in Para 13 of Chapter 1A of ITC(HS) does not apply to re imports of perishable edible/food products under the Foreign Trade Policy re import provision when the goods are re imported for export purposes, provided they meet phytosanitary requirements, the importer undertakes they will not be sold domestically, and the importer submits a certificate to Customs confirming re export. Circulars DGFT Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11223