Exemption to Goods when re-imported into India for repairs or for re-conditioning

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and for the purpose specified in Column (2) of the Table hereto annexed, when re-imported into India from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the ^6[ integrated tax leviable thereon under sub-section (7) of section 3, ] of the said Customs Tariff Act, subject to the conditions laid down in the corresponding entry in Column (3) of the said Table. TABLE Sl.No. Description of goods Conditions 1 2 3 1. Goods manufactured in India and parts of such goods whether from of Indian or foreign manufacture and re-imported into India for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....months as the Commissioner of Customs may allow; 3. The ^3[Assistant Commissioner of Customs or Deputy Commissioner of Customs] is satisfied as regards identity of the goods. 4. The importer executes a bond to the effect - (a) that such reprocessing, refining or remaking or similar processes shall be carried out in any ^8[ premises registered under relevant Goods and Services Act ]  or in a Customs bond under provisions of section 65 of the Customs Act, 1962 (52 of 1962); (b) that he shall maintain a due account of the use of the said re-imported goods received in the premises specified in item (a) above and shall produce the said accounts duly certified by the officer of Central Excise or Customs as the case may be, inchar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation in case of Nepal and Bhutan. 2. Goods are re-exported within one year of the date of re-importation; 3. The Assistant/Deputy Commissioner of Customs is satisfied as regards identity of the goods; 4. The importers at the time of importation executes a bond undertaking to - (a) export the goods after repairs or reconditioning within the period as stipulated; (b) pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the duty levied at the time of re-import and the duty leviable on such goods at the time of importation but for the exemption contained herein.]   ^11[Annexure S.No. Heading or sub-heading or tariff item....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and designed for use with an automatic data processing machine of heading 8471 11. 8528 71 00 Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Not designed to incorporate a video display or screen 12. 8528 72 colour TVs 13. 8531 20 00 Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) 14. 9018 11 00 Electro-cardiographs 15. 9018 12 Ultrasonic scanning apparatus 16. 9018 13 Magnetic resonance imaging apparatus 17. 9018 19 10 Electro encephalographs 18. 9018 19 20 Echo cardiograph 19. 9021 40 Hearing aids 20. 9022 Appara....