https://www.taxtmi.com/caselaws?id=439021 The Authority for Advance Rulings concluded that the applicant is not eligible for the exemptions sought under Serial Number 5 of Notification No. 45/2017-Cus. The goods exported from units in FTWZ do not qualify for the exemption under the Notification. The movement of goods from FTWZ to DTA does not constitute "re-import," and the attempt to equate warehousing with "export/re-export" was deemed unwarranted. Therefore, the applicant's claim for exemption from customs duty, IGST, and compensation cess on re-import of equipment from SEZ/FTWZ into DTA was denied. en-us Fri, 28 Apr 2023 00:00:00 +0530 Wed, 14 Jun 2023 22:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439021 The Authority for Advance Rulings concluded that the applicant is not eligible for the exemptions sought under Serial Number 5 of Notification No. 45/2017-Cus. The goods exported from units in FTWZ do not qualify for the exemption under the Notification. The movement of goods from FTWZ to DTA does not constitute "re-import," and the attempt to equate warehousing with "export/re-export" was deemed unwarranted. Therefore, the applicant's claim for exemption from customs duty, IGST, and compensation cess on re-import of equipment from SEZ/FTWZ into DTA was denied. Case-Laws Customs Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439021