Notification No. 134/94-Cus Dated 22-06-94
Exemption on goods imported for carrying out repairs, reconditioning or re-engineering, testing, caliberation or maintenance (Including Service).-
In exercise of the powers conferred by sub-section
(1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of
the notification of the Government of India in the Ministry of Finance,
Department of Revenue No. 103-Customs, dated the 5th December, 1970, the Central
Government, being satisfied that it is necessary in the public interest so to
do, hereby exempts goods specified in the Table annexed hereto, when imported
into India for carrying out repairs, reconditioning, reengineering, testing,
caliberation or maintanance (including service), from the whole of the duty of
customs leviable thereon which is specified in the First Scheduled to the
Customs Tariff Act, 1975 (51 of 1975), and from the whole of the 1[integrated
tax leviable thereon under sub-section (7) of section 3] OLD[additional duty
leviable thereon under section 3] of the said Customs Tariff Act, Subject to the
conditions that -
(a) the repairs, reconditioning, reengineering, testing, caliberation or
maintanance (including service), as the case may be, is undertaken in accordance
with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and
(b) the goods repaired, reconditioned, reengineered, tested, caliberated or
maintained (including service), as the case may be, are exported and are not
cleared outside the Unit.
THE TABLE
1. Capital goods and spares thereof.
2. Material handling equipments, namely, fork lifts, over-head cranes, mobile
cranes, crawler cranes, hoists and stackers and spares thereof.
3. Captive power generating sets and their spares, fuel, lubricants and other
consumables for such generating sets.
4. Office equipments, spares and consumables thereof.
5. Raw materials.
6. Components.
7. Consumables.
8. Packaging materials.
9. Tools, Jigs, gauges, fixtures, moulds, dies, instruments and accessories and
spares thereof.
10. Goods imported for repairs, reconditioning or re-engineering for export,
after such repair, reconditioning or re-engineering thereof, within three years
of the date of importation.
2[2. Nothing contained in this notification shall have effect after the 3[30th September, 2024] [helldodold[31st March, 2024.]]helldod]
1. Substituted Vide: Notification No.43/2017-Customs Dated 30/06/2017
2 Inserted vide : Notification No.12/2023-Customs Dated 01/02/2023 [w.e.f. 02.02.2023]
3. Substituted Vide:- Notification No. 07/2024-Customs Dated 29/01/2024
as amended by Notification No. 119/95-Cus dt 6-7-1995.