Rule 7A - Re-export of unutilised goods - Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

7A. Re-export of unutilised goods - The manufacturer obtaining the benefit under these rules may re-export the unutilised or defective imported goods, with the permission of the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise within six months from the date of import: Provided that the value of such goods for re-export shall not be less than the value of the said goods at the time of import. ----------------------------------------------- Notes:- 1. Substituted vide Notification No. 22/2012-Cus(NT), dated 17/03/2012