Re-import of Jewelry

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..... e manufacturer as per provisions under the Articles of Jewellery (Collection of Duty) Rules, 2016, inspite of leviability of Central Excise duty that had already arisen at the time of manufacture. Condition 1(d) of the notification no. 94/96-Cus requires payment at the time of re-import of Central Excise duty not paid initially at the time of export. As in the present case, no duty was required to .....

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