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TMI BlogExemption to Goods when re-imported into India for repairs or for re-conditioningX X X X Extracts X X X X X X X X Extracts X X X X ..... e to the Customs Tariff Act, 1975 (51 of 1975) and for the purpose specified in Column (2) of the Table hereto annexed, when re-imported into India 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 6[ integrated tax leviable thereon under sub-section (7) of section 3, ] of the said Customs Tariff Act, subject to the conditions laid down in the corresponding entry in Column (3) of the said Table. TABLE Sl.No. Description of goods Conditions 1 2 3 1. Goods manufactured in India and parts of such goods whether from of Indian or foreign manufacture and re-imported into India for repairs or for reconditioning 9[other than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Customs or Deputy Commissioner of Customs] is satisfied as regards identity of the goods. 4. The importer executes a bond to the effect - (a) that such reprocessing, refining or remaking or similar processes shall be carried out in any 8[ premises registered under relevant Goods and Services Act ] or in a Customs bond under provisions of section 65 of the Customs Act, 1962 (52 of 1962); (b) that he shall maintain a due account of the use of the said re-imported goods received in the premises specified in item (a) above and shall produce the said accounts duly certified by the officer of Central Excise or Customs as the case may be, incharge of the factory or the bonded permises to the effect that the goods tendered for re-import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Assistant/Deputy Commissioner of Customs is satisfied as regards identity of the goods; 4. The importers at the time of importation executes a bond undertaking to - (a) export the goods after repairs or reconditioning within the period as stipulated; (b) pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the duty levied at the time of re-import and the duty leviable on such goods at the time of importation but for the exemption contained herein.] 11[Annexure S.No. Heading or sub-heading or tariff item Description of Goods 1. 8443 31 00 Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reproducing apparatus: Not designed to incorporate a video display or screen 12. 8528 72 colour TVs 13. 8531 20 00 Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) 14. 9018 11 00 Electro-cardiographs 15. 9018 12 Ultrasonic scanning apparatus 16. 9018 13 Magnetic resonance imaging apparatus 17. 9018 19 10 Electro encephalographs 18. 9018 19 20 Echo cardiograph 19. 9021 40 Hearing aids 20. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before it was read as:- "Nepal" 6. 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" 7. Substituted vide Not. 43/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017, before it was read as, " officer of Central Excise " 8. Substituted vide Not. 43/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017, before it was read as, "factory under Central Excise control following the procedure laid down under rule 173 MM of the Central Excise Rules, 1944" 9. Inserted vide Notification No. 60/2018 - Customs dated 11-09-2018 10. Inserted vide Notification No. 60/2018 - Customs dated 11-09-2018 11. Inserted vide Notification No. 60/2018 - Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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