Customs Tariff 

14. Re-Imports

S.No. Notification No. Subject
1 259/1958-Dated 11-10-1958 Exemption available on challenge cups or trophies won by Defence Units when re-imported.
2 271/1958-Dated 25-10-1958 Exemption available on articles to be re-imported by Army after a tour of service abroad.
3 117/1961-Dated 13-10-1961 Exemption available on engine and parts thereof when re-imported.
4 26/1962-Dated 19-02-1962 Exemption available on catering cabin equipments and food etc. when re-imported by Indian Airlines Corp.
5 174/1966-Dated 24-09-1966 Exemption available on private personal property when re-imported.
6 241/1982-Dated 04-11-1982 Exemption on goods sent for execution of contract approved by RBI when re-imported.
7 158/1995-Dated 14-11-1995 Exemption on goods and parts thereof (manufactured in India no matter whether of Indian or foreign manufacture) when imported/re-imported for repairs, reconditioning, reprocessing, remaking or similar other processes.
8 43/1996-Dated 23-07-1996 Goods re-imported after having done some specific process are eligible to exemption.
9 94/1996-Dated 16-12-1996 Exemption on re-importation of goods exported under claim of drawback or under bond.