https://www.taxtmi.com/circulars?id=61560 Applicability of additional customs duty on re-imported jewellery turns on whether central excise liability arose by reason of a sale. Jewellery exported under bond or simple LUT without sale does not attract repayment on re-import because excise liability under the Articles of Jewellery Collection Rules arises at first sale; such re-imports fall under the notification's residuary entry and, if other notification conditions are met, no additional customs duty is payable. Exports under rebate, however, implicate repayment of the rebate on re-import. en-us Wed, 19 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61560 Applicability of additional customs duty on re-imported jewellery turns on whether central excise liability arose by reason of a sale. Jewellery exported under bond or simple LUT without sale does not attract repayment on re-import because excise liability under the Articles of Jewellery Collection Rules arises at first sale; such re-imports fall under the notification's residuary entry and, if other notification conditions are met, no additional customs duty is payable. Exports under rebate, however, implicate repayment of the rebate on re-import. Circulars Customs Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61560