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TMI BlogExemption to re-imported goods exported under various Export Promotion SchemesX X X X Extracts X X X X X X X X Extracts X X X X ..... o, 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, the additional duty leviable thereon under section 3 of the said Customs Tariff Act and special duty of customs leviable under sub-section 9 (1) of section 68 of the Finance (No.2) Act, 1996 (33 of 1996), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egarding the fact of re-importation and produces a dated acknowledgement of such intimation at the time of clearance of goods. (IV) The manufacturer-exporters who are registered with Central Excise Department may be permitted clearance of such goods without payment of Central Excise duty under transit bond to be executed with the Customs authorities, such bond will be cancelled on the production of certificate issued by Central Excise authorities about receipt of re imported goods into their factory. 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of maintenance, repair or overhaul of the aircraft in a Special Economic Zone and brought to any other place in India. Explanation .- For the purpose of this notification, Special Economic Zone has the meaning assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005). Nil. ] 3. Goods other than those falling under 3 [ Sl. Nos. 1, 2, 2A, 2B and 2C. ] Nil. Provided that the Assistant Commissioner of Customs is satisfied that - 6 [(a) in the case of Bhutan, the machinery and equipment [other than those exported under the Duty Exemption Scheme (DEEC) or Export Promotion Capital Goods Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of export obligation, the amount of customs duties leviable on the duty free inputs obtained Nominated Agencies but for the exemption availed under the Ministry of Finance (Department of Revenue) notification No. 56/2000-Customs dated the 5 th May, 2000 [vide G.S.R. 399 (E), dated the 5 th May, 2000] and notification No.57/2000-Customs dated the 8 th May, 2000 [vide G.S.R. 413 (E), dated the 8 th May, 2000] shall also be paid in addition to amount of duty specified in column (3) of the Table: 4 [ (e) in the case of goods falling under Sl. No. 2C of the TABLE, the goods are returned to the owner of the aircraft without any sale. ] Provided further that nothing contained in this notification shall apply to re-imported goods wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rve Bank of India as Nominated Agency.] ***************** Notes:- As amended by Notification No. 135/99, 44/06 and 84/2007 dated 6/7/2007, 106/2009 dated 14/9/2009 1. Corrected vide M.F. (D.R) Corrigendum GSR No. 16(E), dated 5-1-2000. 2. Inserted vide Notification No. 52/2012-Customs, dated 13/09/2012 3. Substituted vide Notification No. 52/2012-Customs, dated 13/09/2012 before it was read as:- Sl. Nos. 1 and 2 4. Inserted vide Notification No. 52/2012-Customs, dated 13/09/2012 5. Clause b and c substituted vide Not. 33/2015 - Dated 15-5-2015 , before it was read as, under: (b) 'Foreign Trade Policy' means Foreign Trade Policy, 2009 - 2014 notified by the Government of India i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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