Exemption to specified goods exported from India and re-imported after being subjected to specified processes

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..... /96-Customs [Notfn. No. 43/96-Cus. dt.23.7.96]. In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), on which a manufacturing process was un .....

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..... both ways: Provided that the proper officer of customs is satisfied, - (a) of the identity of goods; (b) that the goods are re-imported within a period of one year or such extended period as the Commissioner of Customs may, having regard to the circumstances of each case, allow, from the date of their exportation from India for carrying out the said processes; (c) that the goods were n .....

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