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Date: 16-12-1996
Notification No: CUSTOMS Notification No 94/1996
Issuing Authority: Indian Customs  
Type: Tariff
File No:
Subject: Notification No. 94 dated 16th December 1996
Notification No. 94 dated 16th December 1996

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 9(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





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 Excise duties levied by a State.

Amount of Excise duties 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:

(l) DEEC book has not been finally closed and export in question is delogged from DEEC book.

(ll) In the case of EPCG scheme the period of full export performance has not expired and necessary endorsements regarding re-import have been made.

(lll) The importer had intimated the details of the consignment re-imported to the Assistant Commissioner of Central Excise in charge of the factory where the goods were manufactured and to the licensing authority regarding the fact of reimportation 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 the Central Excise authorities about receipt of re-imported goods into their factory.


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 or not), insurance and freight charges, both ways.


Goods other than those falling under Sl. No.1 and 2.


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)] 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), 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 there of;

Provided further that nothing contained in this notification shall apply to re-imported goods which had been exported -

(a)      by a hundred percent export oriented undertaking or a unit in a Free Trade Zone as defined under section 3 of the Central Excise Act, 1944( 1 of 1944);

(b)      from a public warehouse or a private warehouse appointed or licensed, as the case may be, under section 57 or section 58 of the Customs Act, 1962 (52 of 1962).

Explanation: For the purposes of this notification, the goods shall not be deemed to be the same if these are re-imported after being subjected to remanufacturing or reprocessing through melting, recycling or recasting abroad.



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