Re-Export of goods imported under reward schemes which are defective or unfit for use - Re-credit of duty -Reg

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....ustoms/ Customs & Central Excise All Commissioners of Customs/Customs (Prev.)/Customs &Central Excise / Central Excise. DG, CEIB, New Delhi. DG, Central Excise Intelligence/ DGRI/ DG (Export Promotion) /DGI/ DG, NACEN/ DG (Systems & Data Management), Chief Departmental Representative, Customs, Excise & Service Tax Appellate Tribunal, West Block-2, R.K. Puram, New Delhi. Sir/Madam, ....

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..... The matter has been examined by the Board. The Board had earlier vide Circular no. 21/2006-Cus dt. 10.8.2006 clarified that the goods imported under Served From India Scheme (SFIS) and Vishesh Krishi and Gram Udyog Yojana (VKGUY) can be re-exported if the goods are found to be defective or unfit for use. The exporter in such cases was to be given a credit entitlement Certificate equal to 98% of ....

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.... goods were imported; b. The goods are re-exported within 6 months from the date of import; c. The Deputy Commissioner/Assistant Commissioner of Customs, as the case may be, is satisfied about the identity of the goods; and d. The goods were not put into use after import. 4. In such cases, on re-export of goods, 98% of the credit amount debited in the above said duty credit scrips shal....