TMI BlogExemption to Goods when re-imported into India for repairs or for re-conditioningX X X X Extracts X X X X X X X X Extracts X X X X ..... falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and for the purpose specified in Column (2) of the Table hereto annexed, when re-imported into India from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the 6 [ integrated tax leviable thereon under sub-section (7) of section 3, ] of the said Customs Tariff Act, subject to the conditions laid down in the corresponding entry in Column (3) of the said Table. TABLE Sl.No. Description of goods Conditions 1 2 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uses (a) to (c) above 1. Such re-importation takes place within one year from the date of exportation. 2. Goods are re-exported within six months of date of re-importation or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow; 3. The 3 [ Assistant Commissioner of Customs or Deputy Commissioner of Customs ] is satisfied as regards identity of the goods. 4. The importer executes a bond to the effect - (a) that such reprocessing, refining or remaking or similar processes shall be carried out in any 8 [ premises registered under relevant Goods and Services Act ] or in a Customs bond under provisions of section 65 of the Customs Act, 1962 (52 of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 [ 3. Goods as specified in Annexure, manufactured in India and re-imported into India for repairs or for reconditioning 1. Such re-importation takes place within 7 years from the date of exportation; Provided that such re-importation takes place within 10 years from the date of exportation in case of Nepal and Bhutan. 2. Goods are re-exported within one year of the date of re-importation; 3. The Assistant/Deputy Commissioner of Customs is satisfied as regards identity of the goods; 4. The importers at the time of importation executes a bond undertaking to (a) export the goods after repairs or reconditioning within the period as stipulated; (b) pay, on demand, in the event of his fail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 6 8518 40 00 Audio-frequency electric amplifiers 7. 8518 50 00 Electric sound amplifier sets 8. 8525 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders 9. 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on generators, control panels and desks, screens, examination or treatment tables, chairs and the like 21. 9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeter, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 22. 9028 30 Gas, liquid or electricity supply or production meters, including calibrating meters therefor - Electricity meters ..... X X X X Extracts X X X X X X X X Extracts X X X X
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