Re-Export of goods imported under reward schemes which are defective or unfit for use - Re-credit of duty -Reg

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..... f Customs/Customs (Prev.)/Customs &Central Excise / Central Excise. DG, CEIB, New Delhi. DG, Central Excise Intelligence/ DGRI/ DG (Export Promotion) /DGI/ DG, NACEN/ DG (Systems & Data Management), Chief Departmental Representative, Customs, Excise & Service Tax Appellate Tribunal, West Block-2, R.K. Puram, New Delhi. Sir/Madam, Sub: Re-Export of goods imported under reward schemes which a .....

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..... Circular no. 21/2006-Cus dt. 10.8.2006 clarified that the goods imported under Served From India Scheme (SFIS) and Vishesh Krishi and Gram Udyog Yojana (VKGUY) can be re-exported if the goods are found to be defective or unfit for use. The exporter in such cases was to be given a credit entitlement Certificate equal to 98% of the debit made at the time of import by the Jurisdictional Commissioner .....

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..... the date of import; c. The Deputy Commissioner/Assistant Commissioner of Customs, as the case may be, is satisfied about the identity of the goods; and d. The goods were not put into use after import. 4. In such cases, on re-export of goods, 98% of the credit amount debited in the above said duty credit scrips shall be generated by the concerned Custom House in the form of a Certificate. The .....

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