Re-imported Goods - Applicability of General Exemption Notifications Covering "Imported Goods" to goods re-imported - Clarification.

Document Text

F. No. 528/83/92-Cus. (TU) 05-07-1993 Sub: - Applicability of General Exemption Notifications Covering "Imported Goods" to goods re-imported - Clarification - Regarding. I am directed to say that a number of instances have been brought to the notice of the Board where the filed formations have denied the benefit of an exemption notification to goods which had been re-imported after repairs etc., even though the re-imported goods fulfill all the conditions of the exemption notifications. This view has presumably been taken in the light of certain decisions of the CEGAT holding that import and re-import are two separate events. 2. The matter has been examined by the Board in consultation with the Law Ministry. Examining the issues on their own merits, the Law Ministry has concluded, inter alia, that re-import would mean import again, and that the expression "import" as defined in clause (23) of Section 2 of the Customs Act, 1962 includes re-import also. The Board agrees with the aforesaid views and in keeping with the intention also, it is hereby clarified that all general exemption notifications extending exemptions to any goods imported into India would equally apply to goods which are re-imported subject of course to the re- imported goods satisfying all the conditions prescribed in the said notifications. All pending assessments may be finalized accordingly.

HS Codes Referenced

Acts & Provisions Referenced

• Customs Act, 1962 includes re-import also.

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