https://www.taxtmi.com/circulars?id=63484 The notification prescribes a proforma legal Undertaking as a condition for export/re export authorisations of SCOMET items for repair/replacement or temporary demo/display/exhibition/tender purposes, detailing scenario specific conditions requiring declaration of origin and recipient, prohibition on value addition and onward transfer, custody and non commercial use during temporary exports, mandatory return within the stipulated period (with DGFT discretion for extensions), execution formalities on stamp paper, and post import reporting to DGFT using Annexure I with supporting documents for monitoring compliance. en-us Tue, 18 Feb 2020 00:00:00 +0530 Wed, 19 Feb 2020 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63484 The notification prescribes a proforma legal Undertaking as a condition for export/re export authorisations of SCOMET items for repair/replacement or temporary demo/display/exhibition/tender purposes, detailing scenario specific conditions requiring declaration of origin and recipient, prohibition on value addition and onward transfer, custody and non commercial use during temporary exports, mandatory return within the stipulated period (with DGFT discretion for extensions), execution formalities on stamp paper, and post import reporting to DGFT using Annexure I with supporting documents for monitoring compliance. Circulars DGFT Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63484