RE-export of imported goods on which BCD IS EXEMPTED, Central Excise

[SANDESH SHINDE]

Dear Sir,

Please advise us the procedure to re-export of such imported goods on which Basic Custom Duty is exempted. Further please also advise us the credit availed of CVD and ADDl cvd whether it will be required to reverse such credit

Posts / Replies

[JSW CEMENT LIMITED]

Kindly go through the below notification No.27/2008-Customs New Delhi, the 1st March, 2008

[raghunandhaanan r vi]

Dear Sir,

To my knowledge reversal of credit does not arise If

1. Export of imported goods under Bond / LUT without duty

2. It is settled law that export of goods are tax free

3. CBEC Circular No. 345/2/2000 TRU dated 29.08.2000 may be referred

4. You may also refer CESTAT Ruling 2016 (335) ELT 104 (Tri-Mumbai) = 2016 (3) TMI 395 - CESTAT MUMBAI in this regard.

Thanks