TaxTMI 
TaxTMI 
Exemption to goods of foreign origin for repairs and returns, for use on articles for export.
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....t, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon specified in the said Schedule and from the whole of the 1[integrated tax leviable thereon under sub-section (7) of section 3] of the second mentioned Act subject to the conditions, if any, laid down in the corresponding entry in column (3) thereof. TABLE S.No. Description of goods Conditions 1 2 3 1. Articles of foreign origin (i) The importer makes a declaration at the time of import that the said goods are being imported for repairs and return; (ii) the said goods are re-exported within six months of the date of importation or within such extended period not exceeding one year, as the Assistant Commissioner of Customs or Depu....
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....pment if the same is not re-exported within six months from the date of importation or such extended period not exceeding nine months from the date of importation as the said Assistant Commissioner may allow; 3. Omitted 4. Photographic, filming, sound-recording and radio equipments, raw films, video tapes 3[, sound-recording tapes, costumes and props] (i) A certificate is produced to the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the time of clearance of the goods from a duly authorised officer of the External Publicity Division of the Ministry of External Affairs, Government of India, in respect of short films and documentaries and the Ministry of Information and Broadcasting, Government of India, in respec....
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....e said Foundation; (b) the said Foundation has obtained clearance of the Government of India in respect of the said expedition; and (c) the goods imported are for the bona fide requirements of the expedition; and (iii) an undertaking is given by the Indian Mountainerring Foundation, New Delhi, to the effect that - (a) the goods [except such of the consumable stores as may be consumed or other articles as may be lost during the course of the expedition in India or mountaineering equipments as are purchased by the Indian Mountaineering Foundation, New Delhi with the prior approval of Ministry of Finance (Department of Revenue)] shall be re-exported within six months from the date of their importation or within such extended period as the ....