Re-import of goods exported under duty drawback, rebate of duty or under bond - Exempted

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....f the powers conferred by sub-section (1) of section 25 of the Customs Act 1962, (52 of 1962) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling within any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified in Column (2) of the Table hereto annexed (hereinafter referred to as the said ....

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....ty Amount of drawback of customs or excise duties allowed at the time of export Amount of excise duty leviable by the State at the time and place of importation of the goods. Amount of rebate of Central Excise duty availed at the time export. Amount of Central Excise duty not paid 2. Goods, other than those falling under Sl. No. 1, exported for repairs abroad. Duty of customs which would be....

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....(c) there has been no change in the ownership of the goods [covered under description of the goods against Sl. No. 2 in column (2) of the said Table] between the time of their export and re-import : Provided further that nothing contained in this notification shall apply to re-imported goods which had been exported - (a) by a hundred percent export oriented undertaking or a unit in a Free Trade ....