https://www.taxtmi.com/circulars?id=58219 Authorisations for re-export or return of imported SCOMET items to the original foreign supplier or OEM are permitted where reasons like obsolescence, order cancellation, or dead-on-arrival are proven; applications must include proof of import, evidence supporting the reason for return, proof of contractual obligation to return, and an undertaking specifying items and SCOMET category. No End Use or End Use Certificate is required, exports to UNSC sanctioned or high risk entities are prohibited, and approvals are granted by the Chairman IMWG and later placed before IMWG for confirmation. en-us Wed, 12 Dec 2018 00:00:00 +0530 Thu, 13 Dec 2018 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58219 Authorisations for re-export or return of imported SCOMET items to the original foreign supplier or OEM are permitted where reasons like obsolescence, order cancellation, or dead-on-arrival are proven; applications must include proof of import, evidence supporting the reason for return, proof of contractual obligation to return, and an undertaking specifying items and SCOMET category. No End Use or End Use Certificate is required, exports to UNSC sanctioned or high risk entities are prohibited, and approvals are granted by the Chairman IMWG and later placed before IMWG for confirmation. Circulars DGFT Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58219