TaxTMI 
TaxTMI 
Exemption to re-import of goods in Fourth schedule of the Central Excise Acct, 1944 exported under duty drawback, rebate of duty or under bond
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....Table below, when re- imported into India, from so much of the duty of customs leviable thereon which is specified in the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) and 1[***] the additional duty leviable thereon under sub-sections (1), (3), and (5) 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 rebate of Central excise duty (d) under bond without payment of Central Excise duty....
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....uthority regarding the fact of re-importation 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 re-imported goods into their factory or the premises from where the goods were supplied. 2 Goods other than those falling under Sl. No. 1 Nil : Provided that the Assistant Commissioner of Customs/ Deputy Commissioner of Customs is satisfie....
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....stoms Act, 1962 (52 of 1962). 2. This notification shall come into force with effect from the 1st day of July, 2017. Explanation. - For the purposes of this notification,- (a) the goods shall not be deemed to be the same if these are re-imported after being subjected to re-manufacturing or reprocessing through melting, recycling or recasting abroad; 5[(b) "Foreign Trade Policy" means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31st March, 2023;] 6[(c) "RoDTEP" means the Scheme for Remission of Dut....