Re-imported exhibition goods classified under entry 5 of June 30, 2017 notification, eligible for 'Nil' duty, not entry 1(d).

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....Re-import of goods - Denial of exemption - Since the goods exported are already held to not to be ‘Goods Supplied’ but for exhibition, the goods exported on LUT bond gets apparently out of the scope of entry 1(d) of the notification dated 30.6.2017. Thus shall fall under entry 5 of the said notification to which applies ‘Nil’ duty. - AT....