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TMI BlogApplicability of Additional Customs duty on goods re-imported under Customs Notification No. 94/96-Customs dated 16.12.1996 exported earlier for exhibition purpose/ consignment basisX X X X Extracts X X X X X X X X Extracts X X X X ..... Department of Revenue Central Board of Indirect Taxes Customs (Directorate General of Export Promotion) New Delhi, dated 19th June, 2019 To, All Pr. Chief Commissioners/ Chief Commissioners of Customs/ Customs (Prev.) All Pr. Chief Commissioners/ Chief Commissioners of Central Tax/ Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. It is to recall that during the 2016-17 Union Budget, Central Excise duty of 1% (without input tax credit) or 12.5% (with input tax credit) was imposed on articles of jewellery falling under heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 . As per section 3 of the Central Excise Act, 1944 , all goods produced or manufactured in India are leviable to duty of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the following month. Prior to imposition of Central Excise duty on jewellery, the same was exported without Bond/LUT as clarified by Circular no. 928/18/2010-CX dated 28.06.2010 . On imposition of Central Excise duty, such jewellery was exported under self declaration and submission of LUT to Customs without the need to get the LUT ratified by jurisdictional central excise authorities vide C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een sold and have been re-imported, hence the said condition requiring payment of Central Excise duty in such cases appears to be not applicable even if the re-import is taken to be falling under condition 1(d) of the notification. However, such cases appear to fall more appropriately under residuary entry at Sl. No. 3 of the said notification as the goods were allowed to be exported under simple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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