Exemption to goods imported for carrying out repairs etc - 134/1994 - Customs -Tariff

Exemption to goods imported for carrying out repairs etc. [Notification No. 134/94-Cus.] Dated 22.6.1994 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India, in the Ministry of Finance, Department of Revenue No.103-Customs, dated the 5th December, 1970, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in the Table annexed hereto, when imported into India for carrying out 1 [ repairs, reconditioning, reengineering, testing, caliberation or maintenance (including service) ] from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the 4 [ integrated tax leviable thereon under sub-section (7) of section 3, ] of the said Customs Tariff Act, subject to the conditions that - (a) the 2 [repairs, reconditioning or reengineering, testing, caliberation or maintenance (including service)] as the case may be, is undertaken in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and (b) the goods 3 [ repaired, reconditioned, reengineered, tested, caliberated or maintained (including service) ] as the case may be, are exported and are not cleared outside the Unit. THE TABLE 1. Capital goods and spares thereof. 2. Material handling equipments, namely, fork lifts, over-head cranes, mobile cranes, crawler cranes, hoists and stackers and spares thereof. 3. Captive power plants, including captive generating sets and their spares, fuel, lubricants and other consumables for such plants and sets. 4. Office equipments, spares and consumbles thereof. 5. Raw Materials. 6. Components. 7. Consumables. 8. Packaging materials. 9. Tools, Jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares thereof. 10. Goods imported for repairs, reconditioning or reengineering for export, after such repair, reconditioning or reengineering thereof, within three years of the date of importation. 5 [ 2. Nothing contained in this notification shall have effect after the 7 [ 31st March, 2029 ] . ] ------------------------------------- Notes:- (As amended by Notification) No. 119/95-Cus, dated 6-7-1995. 1. For the words repairs, reconditioning or reengineering , the words repairs, reconditioning, reengineering, testing, caliberation or maintanance (including service) has been Substituted vide Notification No. 119/95-Cus, dated 6-7-1995. 2. In the opening portion and in condition (a) for the words repairs, reconditioning or reengineering , the words repairs, reconditioning, reengineering, testing, caliberation or maintenance (including service) has been Substituted vide Notification No. 119/95-Cus, dated 6-7-1995. 3. In condition (b), for the words repaired, reconditioned or reengineered , the words repaired, reconditioned, reengineered, tested, caliberated or maintained (including service) has been Substituted vide Notification No. 119/95-Cus, dated 6-7-1995. 4. Substituted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, before it was read as, additional duty leviable thereon under section 3 5. Inserted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 6. Substituted vide Notification No. 07/2024-Customs dated 29-01-2024 before it was read as, 31st March, 2024 7. Substituted vide Notification No. 38/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, 6 [ 30th September, 2024 ]