Re-import of Jewelry - CBEC's Customs Manual 2023 - Customs

..... only at the time of first sale by the 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) o .....

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Re-import of Jewelry - CBEC s Customs Manual 2023 - Customs

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..... riately underresiduary entry at Sl. No. 3 of the said notification as the goods were allowed to be exported under simple LUT which was even not required to be registered with Central Excise authority. Hence,in effect, claim of re-import under conditi .....

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Re-import of Jewelry - CBEC s Customs Manual 2023 - Customs

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