https://www.taxtmi.com/caselaws?id=783357 Second-hand or used goods may be imported for repair, refurbishing, reconditioning, re-engineering and similar processing only if they remain the same identifiable article and are not transformed into a new product with a different essential character; manufacturing beyond that scope is not covered. Duty exemption under Notification No. 134/94-Customs is available for specified repair-type imports subject to Section 65 compliance and re-export, but it cannot be combined with the MOOWR warehousing regime for the same transaction. Waste generated during the process must be handled under the applicable environmental and waste-management rules, with authorised disposal and record-keeping. Duty treatment of waste or scrap is governed by Section 65 depending on export or home consumption. en-us Wed, 26 Nov 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783357 Second-hand or used goods may be imported for repair, refurbishing, reconditioning, re-engineering and similar processing only if they remain the same identifiable article and are not transformed into a new product with a different essential character; manufacturing beyond that scope is not covered. Duty exemption under Notification No. 134/94-Customs is available for specified repair-type imports subject to Section 65 compliance and re-export, but it cannot be combined with the MOOWR warehousing regime for the same transaction. Waste generated during the process must be handled under the applicable environmental and waste-management rules, with authorised disposal and record-keeping. Duty treatment of waste or scrap is governed by Section 65 depending on export or home consumption. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783357