Exemption to re-import of goods exported under duty drawback, rebate of duty or under bond

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....ed into India, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, and the ^1[***], integrated tax , compensation cess leviable thereon respectively under sub-section (7) and (9) of section 3 of the said Customs Tariff Act, as is in excess of the amount indicated in the corresponding entry in column (3) of the said Table. Table Sl.No. Description of goods Conditions (1) (2) (3) 1 Goods exported - (a) under claim for drawback of any customs or excise duties levied by the Union  (b) under claim for drawback of any excise duty levied by a State (c) under claim for refund of integrated tax paid on export goods  (d) under bond without payment of inte....

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....ere the goods were manufactured or the premises from where the goods were supplied and to the licensing authority regarding the fact of reimportation and produces a dated acknowledgement of such intimation at the time of clearance of goods;   (iv) The manufacturer- exporters may be permitted clearance of such goods without payment of Central Excise duty or integrated tax and compensation cess under transit bond to be executed with the Customs authorities at the port of importation, such bond will be cancelled on the production of certificate issued by the jurisdictional Customs authority about receipt of reimported goods into their factory or the premises from where the goods were supplied.  2 Goods, other than....

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....e Indian Air Force No drawback of duty of customs or refund of integrated tax, as the case may be, was allowed on the duty paid lubricating oil in the engines of such air-craft at the time of its departure from India. Explanation: "lubricating oil" means any oil as is ordinarily used for lubrication, excluding any hydrocarbon oil which has its flash point below 93.3° centigrade; 4B. Fuel other than Aviation Turbine Fuel in the tanks of the aircrafts of an Indian Airline or of the Indian Air Force (i) The quantity of the said fuel is equal to the quantity of the same type of fuel which was taken out of India in the tanks of the aircrafts of the same Indian Airline or of the Indian Air Force, as the case may be, and on ....

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....e Policy are ^14[re-imported within five years] after their exportation or within such extended period, not exceeding two years, as the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, on sufficient cause being shown for the delay may be allowed; (c) in the case of goods exported under the Duty Exemption Scheme(DEEC/Advance Authorisation/DFIA) or Export Promotion Capital Goods Scheme(EPCG) or Duty Entitlement Passbook Scheme (DEPB) or ^7[any scheme of Chapter 4] of Foreign Trade Policy, re-importation of such goods takes place within one year of exportation or such extended period not exceeding one more year as the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, on suffic....

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....cent, export-oriented undertaking or a unit in a Free Trade Zone as defined under section 3 of the Central Excise Act, 1944 (1 of 1944); (b) which had been exported from a public warehouse or a private warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the Customs Act, 1962 (52 of 1962); (c) which fall under the Fourth Schedule to the Central Excise Act, 1944 (1of 1944). 2. This Notification will apply to the exports for which order permitting clearance and loading under section 51 of the Customs Act, 1962, has been given on or after 01st day of July, 2017. 3. This notification shall come into force with effect from the 1st day of July, 2017. Explanation. - For the purposes of this notifica....

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....te and Central Taxes and Levies as notified by the Ministry of Textiles.] (F. No. 354/119/2017-TRU) (Ruchi Bisht) Under Secretary to the Government of India   ************** NOTES:- 1. Omitted vide F. No. 354/119/2017-TRU - G.S.R. 942(E) - Dated 22-7-2017, before it was read as, "whole of the, " 2. Substituted vide Notification No. 36/2021-Customs dated 19-07-2021 before it was read as, "Duty of customs" 3.  Inserted vide Notification No. 36/2021-Customs dated 19-07-2021 4. Inserted vide Notification No. 46/2023-Customs dated 26-07-2023 w.e.f. 27-07-2023 5. Inserted vide Notification No. 46/2023-Customs dated 26-07-2023 w.e.f. 27....