Applicability of Notification No. 45/2017-Cus for reimports from SEZ

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..... Applicability of Notification No. 45/2017-Cus for reimports from SEZ
Query (Issue) Started By: - arbs sarma Dated:- 19-11-2021 Last Reply Date:- 23-12-2021 Customs - Exim - SEZ
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..... ustoms
Sir We have supplied goods from DTA unit to SEZ in GST regime. However due to quality reasons we are intending to re-import the same. Can our DTA units reimport the goods by availing benefi .....

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..... t of Notification No. 45/2017-Cus Dt. 30.06.2017. The said Notification exempts the goods falling within any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified i .....

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..... n 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 said First Schedule, and the whole of the, integrated tax , .....

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..... compensation cess leviable thereon respectively under sub-section (7) and (9) of section 3 of the said Customs Tariff Act, as is in excess of the amount indicated in the corresponding entry mentioned .....

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..... therein Reply By raghunandhaanan rvi: The Reply: In my view, CN 45/2017 is available
Discussion Forum - Knowledge Sharing .....

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