Customs Exemption Not Applicable for Re-Imported Goods Assembled or Fitted with Others per Notification No. 94/96-Cus.
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....Exemption on Re import - notification no. 94/96-Cus dated 16.12.1996 - Benefit of said notification would not be available in a case where any goods exported are re-imported after fitment to and assemblage with other goods....
TaxTMI