Online Export Import Data Search

Complete Training Video : Click Here

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.



Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Exim Help

What is New?

Date: 19-04-2018
Notification No.33/2018-Customs (N.T.)
Exchange Rates Notification No.33/2018-Custom(NT) dated 19.4.2018

Date: 18-04-2018
Notification No. 22/2018-Customs (ADD)
seeks to impose definitive anti-dumping duty on imports of Glassware, originating in, or exported from People's Republic of China and Indonesia. .

Date: 17-04-2018
Notification No. 21/2018-Customs (ADD)
seeks to extend the levy of anti-dumping duty, imposed on imports of Soda Ash originating in or exported from Russia and Turkey under Notification No. 8/2013-Customs (ADD), dated the 18.04.2013 for a further period of one year (i.e. 16.04.2019) or till the conclusion of the sunset review investigations initiated by the Designated Authority vide initiation notification No.7/4/2018-DGAD dated the 16th April, 2018, whichever is earlier.

Date: 16-04-2018
DGFT Notification No.02/2015-2020
Incorporatoin of new HS Codes for laying down import policy for Kabuli Chana, Bengal gram and Others under Exim Code 0713 of Chapter 07 of ITC (HS), 2017, Schedule - I (Import Policy).

Date: 16-04-2018
DGFT Notification No.03/2015-2020
Amendment in import policy conditions under Exim Code 9022 of Chapter 90 of ITC (HS), 2017, Schedule - I (Import Policy).

Date: 13-04-2018
Notification No.32/2018-Customs (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver.

Date: 12-04-2018
A.P. (DIR Series) Circular No.23
Liberalised Remittance Scheme (LRS) for Resident Individuals – daily reporting of transactions

Date: 11-04-2018
Trade Notice No- 2/2018-19
Launch of facility to check status of Importer Exporter Code (IEC) application made to DGFT

Date: 10-04-2018
Notification No. 43/2018-Customs
seeks to increase tariff rate of basic customs duty (BCD) on tariff items covered under tariff sub head 0404 10 ie. Whey and modified Whey, whether or not concentrated or containing added sugar or other sweetening matter, and under tariff item 0404 90 00 ie. Other Whey from present 30% to 40% by invoking section 8A (1) of the Customs Tariff Act, 1975.

Date: 10-04-2018
Notification No. 44/2018-Customs
seeks to amend notification No. 50/2017 Customs dated 30.06.2017 so as to maintain effective rate of BCD on Whey, concentrated, evaporated or condensed, liquid or semi-solid (0404 10 10) and Other Whey (0404 90 00) at 30%.

Exim Guru Copyright © 1999-2018 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.


C/o Infodrive India
E-2, 3rd Floor, Kalkaji Main Road
New Delhi - 110019, India
Phone : 011 - 40703001