https://www.taxtmi.com/forum/issue?id=119352 The key operative position is that while the export notification may permit sending the motor to the overseas manufacturer, re import duties apply and the motor's value must be included in the cost of the imported capital equipment for customs valuation purposes, creating duty liability on the total invoice value; importers may challenge assessment orders and should ensure any required GR waiver to close the IDMPS. en-us Tue, 15 Oct 2024 16:56:18 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119352 The key operative position is that while the export notification may permit sending the motor to the overseas manufacturer, re import duties apply and the motor's value must be included in the cost of the imported capital equipment for customs valuation purposes, creating duty liability on the total invoice value; importers may challenge assessment orders and should ensure any required GR waiver to close the IDMPS. Discussion-Forum Customs Tue, 15 Oct 2024 16:56:18 +0530 https://www.taxtmi.com/forum/issue?id=119352