Exemption to re-import of goods in Fourth schedule of the Central Excise Acct, 1944 exported under duty drawback, rebate of duty or under bond

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..... 944) and specified in column (2) of the Table below, when re- imported into India, from so much of the duty of customs leviable thereon which is specified in the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) and 1 [***] the additional duty leviable thereon under sub-sections (1), (3), and (5) of 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 Conditions (1) (2) (3) 1 Goods exported - (a) under claim for drawback of any customs or excise .....

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..... ; (iii) the importer had intimated the details of the consignment re-imported to the Assistant Commissioner of Customs or Deputy Commissioner of Customs in charge of the factory where the goods were manufactured or the premises from where the goods were supplied and to the licensing authority regarding the fact of re-importation and produces a dated acknowledgement of such intimation at the time of clearance of goods; (iv) The manufacturer- exporters may be permitted clearance of such goods without payment of Central Excise duty or integrated tax and compensation cess under transit bond to be executed with the Customs authorities at the port of importation, such bond will be cancelled on the production of certificate issued by t .....

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..... r that nothing contained in this notification shall apply to re-imported goods which had been exported - (a) by a hundred per cent export-oriented undertaking or a unit in a Free Trade Zone as defined under section 3 of the Central Excise Act, 1944 (1 of 1944) ; (b) 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) . 2. This notification shall come into force with effect from the 1st day of July, 2017. Explanation. - For the purposes of this notification,- (a) the goods shall not be deemed to be the same if these are re-imported after being subjected to re-manufacturing or reprocessing through melting, .....

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