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Customs - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Benefit of exemption - re-import of goods for repair or ...

Case Laws     Customs

December 18, 2019

Benefit of exemption - re-import of goods for repair or reconditioning - when the goods are reimported for an activity which amounts to manufacture, such re-importation will not fall under the impugned notification. Therefore, the exemption benefit of the notification cannot be extended to the appellant.

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