Re-import of goods exported under duty drawback, rebate of duty or under bond - Exempted - 097/95 - Customs -Tariff

Superseded vide Notification No. 94/96-Cus. dt.16.12.96 Re-import of goods exported under duty drawback, rebate of duty or under bond - Exempted Notification No. 97/95-Cus. Dated 26-5-1995 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act 1962, (52 of 1962) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling within any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified in Column (2) of the Table hereto annexed (hereinafter referred to as the said Table) when re-imported into India, from so much of the duty of customs leviable thereon which is specified in the said First Schedule and the additional duty leviable thereon under 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 Amount of duty (1) (2) (3) 1. Goods exported - under claim for drawback of any customs or excise duties levied by the Union Amount of drawback of customs or excise duties allowed at the time of export. under claim for drawback of any excise duty levied by a State under claim for rebate of Central Excise duty Amount of rebate of Central Excise duty availed at the time of export. under bond without payment of Central Excise duty Amount of drawback of customs or excise duties allowed at the time of export Amount of excise duty leviable by the State at the time and place of importation of the goods. Amount of rebate of Central Excise duty availed at the time export. Amount of Central Excise duty not paid 2. Goods, other than those falling under Sl. No. 1, exported for repairs abroad. Duty of customs which would be leviable if the value of re-imported goods after repairs were made up of the fair cost of repairs carried out including cost of materials used in repairs (whether such costs are actually incurred or not), insurance and freight charges, both ways. 3. Goods, other than those falling under Sl. Nos. 1 and 2 Nil. Provided that the Assistant Commissioner of Customs is satisfied that, - (a) the goods [covered under description of goods in column (2) of the said Table] are re-imported within three years after their exportation or within such extended period, not exceeding two years, as the Commissioner of Customs may on sufficient cause being shown for the delay, allow; (b) the goods [covered under description of goods in column (2) of the said Table] are the same which were exported; and (c) there has been no change in the ownership of the goods [covered under description of the goods against Sl. No. 2 in column (2) of the said Table] between the time of their export and re-import : Provided further that nothing contained in this notification shall apply to re-imported goods which had been exported - (a) by a hundred percent export oriented undertaking or a unit in a Free Trade Zone as defined under section 3 of the Central Excises and Salt Act, 1944 (1 of 1994); (b) under the Duty Exemption Scheme specified under Chapter VII of the Export and Import Policy; (c) under the Export Promotion Capital Goods Scheme specified in Chapter VI of the Export and Import Policy; (d) from a public warehouse or a private warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the Customs Act, 1962 (52 of 1962). Explanation - (1) For the purposes of this notification, Export and Import Policy means the Export and Import Policy, 1-4-1992 - 31-3-1997, published under the Ministry of Commerce, Public Notice No.1-ITC(PN), 1992-97, dated 31st March, 1992 as amended. (2) For the purpose of this notification, the goods shall not be deemed to be the same if these are re-imported after being subjected to remanufacturing or reprocessing through melting, recycling or recasting abroad.