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    <title>Clarification for re-imports through Post under notification No. 45/17-Cus, dated 30.06.17 and 46/17-cus, dated 30.06.17 - reg.</title>
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    <description>Two notifications dated 30 June 2017 exempt customs duty on re imports of goods exported from India and allocate applicability by export date as a cutoff reflecting the GST transition, superseding the earlier pre GST notification to continue existing concessions; the reference to section 51 serves only to mark the cutoff and does not exclude exports effected under postal provisions, so re imports of goods earlier exported through Post qualify for the same exemptions.</description>
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      <description>Two notifications dated 30 June 2017 exempt customs duty on re imports of goods exported from India and allocate applicability by export date as a cutoff reflecting the GST transition, superseding the earlier pre GST notification to continue existing concessions; the reference to section 51 serves only to mark the cutoff and does not exclude exports effected under postal provisions, so re imports of goods earlier exported through Post qualify for the same exemptions.</description>
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