Notification No. 134/94-Cus., dated 22-6-1994
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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.
Goods imported for carrying out repairs, reconditioning, reengineering, testing,
caliberation or maintenance (including services).
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. 103-Customs, dated the 5th December, 1970, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in the Table annexed hereto, when imported into India for carrying out repairs, reconditioning, reengineering, testing, caliberation or maintenance (including service), from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the conditions that -
(a) the repairs, reconditioning, reengineering, testing, caliberation or maintenance (including service) as the case may be, is undertaken in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and
(b) the goods repaired, reconditioned, reengineered, tested, caliberated or maintained (including service) as the case may be, are exported and are not cleared outside the Unit.
THE TABLE
1. Capital goods and spares thereof.
2. Material handling equipments, namely, fork lifts, overhead cranes, mobile cranes, crawler cranes, hoists and
stackers and spares thereof.
3. Captive power generating sets and their spares, fuel, lubricants and other consumables for such generating sets.
4. Office equipments, spares and consumables thereof.
5. Raw materials.
6. Components.
7. Consumables.
8. Packaging materials.
9. Tools, Jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares thereof.
10. Goods imported for repairs, reconditioning or reengineering for export, after such repair, reconditioning or reengineering thereof, within three years of the date of importation.
Notification No. 134/94-Cus., dated 22-6-1994 as amended by Notification No. 119/95-Cus., dated 6-7-1995.
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