Actual user condition - Re-export of defective components after ...
Duty Confirmed on Re-Export of Surplus and Written-Off Components; Defective Parts Considered Used for Intended Purpose.
April 20, 2015
Case Laws Customs AT
Actual user condition - Re-export of defective components after being issued for manufacturing would be treated as used for intended purpose - However, demand of duty for re-export of surplus inventory which was re-exported and components written-off confirmed - AT
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