Repairs of Defectives on Re-export Basis

Allows duty free import of capital goods, raw material for the purpose of repair work on defective goods on re-export basis. The defective goods must be exported back within three years of import.

The current notification No. 134-Customs dated 22 June 1994 supersedes the notification No. 103-Customs dated 05 December 1970.

Ntfn 134 In exercise of the powers conferred by sub-section (1) of
22.06.94 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, calibration 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 integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act, subject to the conditions that -

(a) repairs, reconditioning, reengineering, testing, calibration 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, calibrated or maintained (including serviced), 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 lift, overhead cranes, mobile cranes, crawler cranes, hoists and stackers and spares thereof.

3. Captive power plants, including captive generating sets and their spares, fuel lubricants and other consumables for such plants and sets as recommended by the Board of Approval.

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 parts thereof.

10. Goods imported for repairs, reconditioning or reengineering and export thereof within three years of the date of importation.

Notification History: Original No/Date: 134/22.06.94

Amended by 119/06.07.95 - The scope of exemption notification extended to include testing, calibration or maintenance (including service); 43/30.06.2017.