TaxTMI 
TaxTMI 
Exemption to re-import of goods exported under duty drawback, rebate of duty or under bond
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....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 integrated tax (e) under duty exemption scheme (DEEC/ Advance Authorisation/ DFIA) or Export Promotion Capital Goods Scheme (EPCG) ^4[(f) under claim for RoDTEP (g) under claim for RoSCTL] amount of drawback of customs or excise duties allowed at the time of export; amount of excise duty leviable by State at the time and place of importation of the goods. allowed at the time of export; amount of refund of integrated tax, availed at the time of export; amount of integrated tax not paid; amount of integrated tax and compensation cess leviable at the time and place of importation of goods ^5[; amount of Remission of Duties and Taxes on Exported Products (RoDTEP) allowed at the time of export; amount of Rebate of State and Central Taxes and Levies (RoSCTL) allowed at the time of export] and subject to the following conditions applicable for su....
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.... Special Economic Zone and brought to any other place in India. Explanation.- For the purpose of this notification, "Special Economic Zone" has the meaning assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005) ^12[4A. Lubricating oil falling within Chapter 27 of the First Schedule to the Customs Tariff Act, 1975, imported in the engines of any aircraft registered in India or of any aircraft of the 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 cas....
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.... that in case of goods re-imported through courier mode (other than goods specified in sub-regulation (4) of regulation 2 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010), risk-based treatment shall apply;] (e) in the case of goods falling under Sr. No. 2 of the Table there has been no change in ownership of the goods between the time of export of such goods and re-import thererof; (f) in the case of the goods falling under Serial numbers 1 and 3 of the Table and where the value of exported goods was counted towards fulfillment of export obligation, the amount of customs duties leviable on the duty-free inputs obtained from Nominated Agencies but for the exemption availed under the Ministry of Finance (Department of Revenue) Notification No. 56/2000-Customs dated the 5th May, 2000 [vide G.S.R. 399 (E), dated the 5th May, 2000] and Notification No. 57/2000-Customs dated the 8th May, 2000 [vide G.S.R. 413 (E), dated the 8th May, 2000] shall also be paid in addition to amount of duty specified in column (3) of the Table; (g) in the case of goods falling under Sl. No. 4 of the Table, the goods are returned to the owner of the aircra....
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....for Rebate of State 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. 27-07-2023 6. Substituted vide Notification No. 46/2023-Customs dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "4A.20.1" 7. Substituted vide Notification No. 46/2023-Customs dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "any reward scheme of Chapter 3" 8. Substituted vide Notification No. 46/2023-Customs dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, ....