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TMI BlogApplicability of Additional Customs duty on goods re-imported under Customs Notification No. 94/96-Customs dated 16.12.1996 exported earlier for exhibition purpose/ consignment basisX X X X Extracts X X X X X X X X Extracts X X X X ..... : 20.06.2019 PUBLIC NOTICE NO. 22/2019 SUBJECT : Applicability of Additional Customs duty on goods re-imported under Customs Notification No. 94/96-Customs dated 16.12.1996 exported earlier for exhibition purpose/ consignment basis - eg.. Kind attention of all importers/exporters and members of Trade is invited to Board's Circular 17/2019 dated 19.06.2019 regarding applicability of Addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ariff Act, 1985, As per section 3 of the Central Excise Act, 1944, all goods produced or manufactured in India are leviable to duty of Central Excise at rates prescribed in the First Schedule to the Central Excise Tariff Act, 1985. As per Rule 4 of the Central Excise Rules, 2002, such duties are however collected by the Government at the time of removal from the place of manufacture/ warehouse of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of LUT to Customs without the need to get the LUT ratified by jurisdictional central excise authorities vide Circular Nos. 1021/9/2016-CX dated 21 and 1042/30/2016-CX dated 26.07.2016. 3. Re-import of jewellery which was exported under bond/LUT for exhibition abroad or on consignment basis, per se indicates that there was no sale involved. Thus, there was no liability to pay Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 condition 1(d) or 3 does not materially alter the situation. Therefore, no duty is payable in such cases of re-import provided all other conditions of the notification are met. 4. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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