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Regarding difficulty being faced by <a href='http://www.eximguru.com/exim/eou/default.aspx'>EOU</a>/ EPZ/ STP units in regard to
replacement of goods exported or imported and found damaged or defective or
otherwise unfit for use
Circular No. 60 dated 10th September 1999
It has been
brought to the notice of the Board by the Ministry of Commerce that EOU/ EPZ/
EHTP/ STP units are facing difficulties in sending replacement of goods exported
and found defective, damaged or otherwise unfit for use and in getting
replacement of goods imported & found defective/ damaged or unfit for use.
2. The matter has
been examined. I am directed to say that following instructions may be followed
in this regard:
(A) Goods
exported and found defective, damaged or otherwise unfit for use by foreign
buyer.
(i) The
units may be allowed to make free replacement of the goods exported and found
defective, damaged or otherwise unfit for use prior to physical re-import of the
such goods subject to grant of GR Waiver by Reserve Bank of India. However, such
defective, damaged or otherwise unfit for use goods shall be subsequently
brought back to the country.
(ii) The units
may be allowed to re-import part consignment/ full consignment not necessarily
for the purpose of re-export in case of failure of the foreign buyer so take the
delivery.
(B) Goods
imported and found defective/ damaged or otherwise unfit for use.
(i) The
units may be allowed to receive free replacement of the goods imported and found
defective, damaged or otherwise unfit for use, prior to re-export of the same.
However, re-export of such defective/ damaged or otherwise unfit for use goods
may be subsequently made later.
(ii) In case,
the supplier of such defective, damaged or otherwise unfit for use goods does
not insist on re-export of such goods, the same may not be re-exported subject
to condition that such goods shall be either destroyed with the permission
of Assistant Commissioner of Customs/ Central Excise in charge of unit or
cleared into DTA on payment of full customs duty.
3. The instructions
may be given wide publicity in the form of Public Notice.
4. Kindly
acknowledge receipt of this Circular. Difficulties, if any, faced in the
implementation of the above changes, may be brought to the notice of the Board
immediately.
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