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TMI BlogRe-importation of indigenously manufactured/imported goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... earlier are being re-imported after exportation for particular purposes. Similarly, even if goods are indigenously manufactured which had been exported earlier under various export incentive schemes or duty drawback claim or even without any export incentive claim, when these are re-imported they attract the Customs duty leviable on like import goods (as the duty is on the act of importation) unle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export incentives etc. availed have to be paid, on re- importation. Thus, if the goods were exported on payment of GST, without claiming any rebate, and without claiming any export incentives such as Drawback or benefits of the duty exemption schemes, EPCG schemes, and where the indigenously manufactured goods are being returned then no Customs duties are leviable. Further, when the indigenously m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t notification are fulfilled. [Refer Notification No.45/2017-Cus, dated 30.06.2017] (ii) Similar duty exemption provisions in case of re-import of the goods falling within the Fourth Schedule to the Central Excise Act, 1944 (1of 1944) are contained in Notification No.47/2017-Cus, dated 30.06.2017. (iii) Goods manufactured in India or parts thereof that are re-imported for repairs or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e terms of warranty given by the manufacturers and in accordance with the established trade practice and Drawback or other incentives have not been availed. However, certain Custom duties equivalent to the cost of alterations/renovations/additions/repairs, if any, are payable. [Refer Notification No.174/66-Cus. dated 24-9-1966] as amended vide Notification 44/2017-Cus dated 30.06.2017 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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