| Date: |
03-06-1997
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| Notification No: |
Customs Circular No 14/1997
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Clarification of the Customs notification No. 158/95-Cus dated 14.11.95 for exemption to reimport of Indian goods and parts therefor repairs, reconditioning, reprocessing, remaking or similar other process
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Clarification of the Customs notification No. 158/95-Cus dated 14.11.95
for exemption to reimport of Indian goods and parts therefor repairs,
reconditioning, reprocessing, remaking or similar other process
Circular No. 14 dated 3rd June 1997
I am directed to
refer to notification No. 158/ 95 Customs dated 14.11.1995 for exemption from
the whole of duties of Customs on goods manufactured in India, when reimported
into India for the purpose of repairs, reconditioning, reprocessing, refining,
remaking or similar other process and to say that doubt has arisen whether the
period of six months shall be calculated from the date of filling the Bill of
Entry or the date of actual clearance of goods.
It is seen that
sometimes the process of establishing the identity of goods takes some time and
if it is delayed considerably reckoning 6 months from the date of filing the
Bill of Entry would defeat the purpose of this beneficial notification. Board is
of the opinion that the time period of six months, as stipulated in the said
notification, for the purpose of re- export, is to be calculated from the date
of actual clearance of the goods and not from the date of filling of Bill of
Entry.
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