Rule 7 - Re-export or clearance of unutilised or defective goods - Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016.

7. Re-export or clearance of unutilised or defective goods. (1) The manufacturer who has availed benefit of an exemption notification, obtaining the benefit under these rules may re-export the unutilised or defective imported goods, with the permission of the jurisdictional Deputy Commissioner of Central Excise or, as the case may be, Assistant Commissioner of Central Excise within 1 [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. (2) The manufacturer who has availed benefit of an exemption notification, obtaining the benefit under these rules may also clear the unutilised or defective imported goods, with the permission of the jurisdictional Deputy Commissioner of Central Excise or, as the case may be, Assistant Commissioner of Central Excise within a period of 2 [six] months from the date of import on payment of import duty equal to the difference between the duty leviable on such goods but for the exemption availed and that already paid, if any, at the time of importation, along with interest, at the rate fixed by notification issued under section 28AA of the Act , for the period starting from the date of importation of the goods on which the exemption was availed and ending with the date of actual payment of the entire amount of the difference of duty that he is liable to pay. ---------------------- Notes;- 1. Substituted vide Not. 100/2016 - Dated 14-7-2016 before it was read as, three 2. Substituted vide Not. 100/2016 - Dated 14-7-2016 before it was read as, three