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Applicability of Notification No. 45/2017-Cus for reimports from SEZ - Customs - Exim - SEZExtract Sir We have supplied goods from DTA unit to SEZ in GST regime. However due to quality reasons we are intending to re-import the same. Can our DTA units reimport the goods by availing benefit of Notification No. 45/2017-Cus Dt. 30.06.2017 . The said Notification exempts the goods falling within any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified in column (2) of the Table below when re- imported into India, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, and the whole of the, integrated tax , compensation cess leviable thereon respectively under sub-section (7) and (9) of section 3 of the said Customs Tariff Act , as is in excess of the amount indicated in the corresponding entry mentioned therein
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