Notification No. 94/96-Cus Dated 16-12-96
Exemption on re-importation of goods exported under claim of drawback or under bond.-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. 97/95-Customs,
dated the 26th May, 1995 the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby 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 hereto annexed (hereinafter
referred to as the said Table) when re- imported into India, from so much of the
duty of customs leviable thereon which is specified in the said First Schedule,
the additional duty leviable thereon under section 3 of the said Customs Tariff
Act and special duty of customs leviable under sub-section (1) of section 68 of
the Finance (No. 2) Act, 1996 (33 of 1996), as is in excess of the amount
indicated in the corresponding entry in column (3) of the said Table.
| Sl. No. | Description of goods | Amount of duty |
|---|---|---|
| (1) | (2) | (3) |
| 1 | Goods exported - (a) under claim for drawback of any customs or excise duties levied by the Union |
Amount of drawback of customs or excise duties allowed at the time of export |
| (b) under claim for drawback of any excise duty levied by a State | Amount of excise duty leviable by State at the time and place of importation of the goods | |
| (c) under claim for rebate of Central excise duty | Amount of rebate of Central Excise duty availed at the time of export | |
| (d) under bond without payment of Central excise duty | Amount of Central Excise duty not paid | |
| (e) under duty exemption scheme (DEEC) or Export Promotion Capital Goods Scheme (EPCG) | Amount of excise duty leviable at the time and place of importation of
goods and subject to the following conditions applicable for such goods
- (I) DEEC book has not been finally closed and export in question is delogged from DEEC book. (II) In case of EPCG scheme the period of full export performance has not expired and necessary endorsements regarding reimport have been made. (III) The importer had intimated the details of the consignment re-imported to the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] in charge of the factory where the goods were manufactured and to the licensing authority regarding the fact of re-importation and produces a dated acknowledgement of such intimation at the time of clearance of goods. (IV) The manufacturer- exporters who are registered with Central Excise Department may be permitted clearance of such goods without payment of Central Excise duty under transit bond .to be executed with the customs authorities, such bond will be cancelled on the production of certificate issued by Central Excise authorities about receipt of re-imported goods into their factory. |
|
| 2 | Goods, other than those falling under Sl. No. 1 exported for repairs abroad | Duty of customs which would be leviable if the value of re-imported goods after repairs were made up of the fair cost of repairs carried out including cost of materials used in repairs (whether such costs are actually incurred for not), insurance and freight charges, both ways. |
| 2A | Goods [exported] under Duty Entitlement Passbook (DEPB) Scheme. | Amount of Central Excise duty leviable at the time and place of importation of goods plus amount of drawback of Excise duties allowed at the time of exports, subject to the condition that the importer produces a Duty Entitlement Passbook before the proper officer of Customs for debit of an amount equal to the amount of Duty Entitlement Passbook Scheme (DEPB) credit which was permitted by the Government of India in the Ministry of Commerce for the products exported at the time of export of the consignment which is being re-imported. |
| 1[2B | Cut and polished precious and semi
precious stones exported for treatment abroad as referred to in
Paragraph 4A.20.1 of the Foreign Trade Policy, other than those falling
under Sl. No. 1 |
Duty of Customs which would be leviable if the value of re-imported precious and semi precious stones after treatment were made up to the fair cost of treatment carried out including cost of materials used in such treatment, whether such costs are actually incurred or not, insurance and freight charges, both ways.] |
| 3 | Goods other than those falling under Sl. Nos. 1 and 2 | NIL |
Provided that the Assistant Commissioner of Customs is satisfied that-
(a) the goods [other than the goods exported under the Duty Exemption Scheme (DEEC)
or the Export Promotion Capital Goods Scheme (EPCG) or Duty Entitlement
Passbook Scheme (DEPB)] are re-imported within three years after their
exportation or within such extended period, not exceeding two years, as the
Commissioner of Customs may on sufficient cause being shown for the delay,
allow, and in the case of goods exported under the Duty Exemption Scheme (DEEC)
or the Export Promotion Capital Goods Scheme (EPCG), or Duty Entitlement
Passbook Scheme (DEPB), re-importation of such goods takes place within one
year of exportation or such extended period not exceeding one more year as may
be allowed by the Commissioner of Customs on sufficient cause being shown;
(b) the goods are the same which were exported;
(c) in the case of goods falling under Sr. No. 2 of the Table there has been
no change in ownership of the goods between the time of export of such goods
and re-import thererof:
3[(d) in the
case of the goods falling under Serial numbers 1, 2A and 3 of the Table and
where the value of exported goods was counted towards fulfillment of export
obligation, the amount of customs duties leviable on the duty free inputs
obtained from Nominated Agencies but for the exemption availed under the
Ministry of Finance (Department of Revenue) notification No. 56/2000-Customs
dated the 5th May, 2000 [vide G.S.R. 399 (E), dated the 5th
May, 2000] and notification No. 57/2000-Customs dated the 8th
May, 2000 [vide G.S.R. 413 (E), dated the 8th May, 2000] shall also
be paid in addition to amount of duty specified in column (3) of the Table:]
Provided further nothing contained in this notification shall apply to
re-imported goods which had been exported -
2[Explanation.-For
the purposes of this notification,-
(a)
goods shall not be deemed to be the same if they are re-imported from abroad
after being subjected to remanufacturing or reprocessing through melting,
recycling or recasting;
(b) ‘Foreign Trade Policy’ means Foreign Trade Policy, 1st September, 2004 31st March, 2009, published by the Government of India in the Ministry of Commerce and Industry vide notification No. 1(RE-2006)/ 2004-2009, dated the 7th April, 2006, as amended from time to time.]
[“(c) “Nominated agencies” means the Metals and Minerals Trading Corporation limited (MMTC), the Handicraft and Handloom Corporation (HHEC), the State Trading Corporation (STC), the Project and Equipment Corporation of India Ltd. (PEC) and any other agency authorised by Reserve Bank of India (RBI).]
1. Inserted vide Notification No. 44/2006- Cus. Dated. 17/05/2006
2. Substituted vide Notification No. 44/2006- Cus. Dated. 17/05/2006
3. Inserted vide Notification
No. 84/2007-Cus Dated 6/7/2007
as amended by [Notification Nos. 135/99-Cus dt 27-12-1999, 44/2006-Cus dt. 17/05/2006 and 84/2007-Cus dt. 6/7/2007.]