Customs notification No. 94/96 dt.16.12.1996

Posted on 10 April 2023 Category : Notifications

Notification No. 94/96-Cus., dated 16-12-1996

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As per GST Law 2017, IGST is exempted on movement of goods under this notification as per specified terms and conditions.

Reimported goods - exported under duty drawback, rebate or bond.
Exemption to re-import of goods exported under duty drawback rebate of duty or under bond
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 (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.
TABLE
Sl. No. Description of goods Amount of duty
(1) (2) (3)
1 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 any excise duty levied by a State Amount of excise duty 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 -
(I) DEEC book has not been finally closed and export in question is delogged from DEEC book.
(II) In case of EPCG scheme the period of full export performance has not expired and necessary endorsements regarding reimport have been made.
(Ill) The importer had intimated the details of the consignment re-imported to the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] in charge of the factory where the goods were manufactured and to the licensing authority regarding the fact of re-importation 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 thecustoms authorities, such bond will be cancelled on the production of certificate issued by Central Excise authorities about receipt of re-imported goods into their factory.

2 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 acutally incurred for not), insurance and freight charges, both ways.
2A Goods [exported] under Duty Entitlement Passbook (DEPB) Scheme.
Amount of Central Excise duty leviable at the time and place of importation of goods plus amount of drawback of Excise duties allowed at the time of exports, subject to the condition that the importer produces a Duty Entitlement Passbook before the proper officer of Customs for debit of an amount equal to the amount of Duty Entitlement Passbook Scheme (DEPB) credit which was permitted by the Government of India in the Ministry of Commerce for the products exported at the time of export of the consignment which is being re-imported.
3 Goods other than those falling under Sl. Nos. 1 and 2 NIL

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) or Duty Entitlement Passbook Scheme (DEPB) 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), or Duty Entitlement Passbook Scheme (DEPB), 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 thererof:
Provided further 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 re-manufacturing or reprocessing through melting, recycling or recasting abroad.

Notification No. 94/96-Cus., dated 16-12-1996 as amended by Notification No. 135/99-Cus., dated 27-12-1999.and corrigendum G.S.R No.16(E) 5-1-2000