[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 47/2017 – Customs
New Delhi, the 30
th
June, 2017
G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962) the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts the goods falling within the Fourth Schedule to the Central Excise
Act, 1944 (1of 1944) and specified in column (2) of the Table below, when re- imported into India,
from so much of the duty of customs leviable thereon which is specified in the First Schedule of the
Customs Tariff Act, 1975 (51 of 1975) and the whole of the additional duty leviable thereon under sub-
sections (1), (3), and (5) of section 3 of the said Customs Tariff Act, 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 Conditions
(1) (2) (3)
1 Goods exported -
(a) under claim for
drawback of any customs
or excise duties levied by
the Union
(b) under claim for
drawback of any excise
duty levied by a State
(c) under claim for rebate
of Central excise duty
(d) under bond without
payment of Central
Excise duty
(e) under duty exemption
scheme (DEEC/ Advance
Authorisation/ DFIA) or
Export Promotion Capital
Goods Scheme (EPCG)
amount of drawback of customs or excise duties
allowed at the time of export;
amount of excise duty leviable by State at the time and
place of importation of the goods. allowed at the time
of export;
amount of rebate of Central Excise duty,
availed at the time of export;
amount of Central Excise duty not paid;
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; Advance
Authorisation/DFIA has not been redeemed and the
authorization holder has not been discharged from the
export obligation by DGFT;
(ii) in case of EPCG scheme the period of full export
performance has not expired and necessary
endorsements regarding reimport have been made;
(iii) the importer had intimated the details of the
consignment re-imported to the Assistant
Commissioner of Customs or Deputy Commissioner
of Customs in charge of the factory where the goods
were manufactured or the premises from where the
goods were supplied 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 may be permitted
clearance of such goods without payment of Central
Excise duty or integrated tax and compensation cess
under transit bond to be executed with the Customs
authorities at the port of importation, such bond will
be cancelled on the production of certificate issued by
the jurisdictional Customs authority about receipt of
re-imported goods into their factory or the premises
from where the goods were supplied.
2 Goods other than those
falling under Sl. No. 1
Nil :
Provided that the Assistant Commissioner of Customs/ Deputy Commissioner of Customs is satisfied
that-
(a) the goods other than those exported under Duty Exemption Scheme(DEEC/Advance
Authorisation/DFIA) or Export Promotion Capital Goods Scheme(EPCG) or Duty Entitlement
Passbook Scheme (DEPB) or any reward scheme of Chapter 3 of Foreign Trade Policy are
re-imported within three years after their exportation or within such extended period, not
exceeding two years, as the Principal Commissioner of Customs or Commissioner of Customs
as the case may be, on sufficient cause being shown for the delay may be allowed.
(b) in the case of goods exported under the Duty Exemption Scheme(DEEC/Advance
Authorisation/DFIA) or Export Promotion Capital Goods Scheme(EPCG) or Duty Entitlement
Passbook Scheme (DEPB) or any reward scheme of Chapter 3 of Foreign Trade Policy, re-
importation of such goods takes place within one year of exportation or such extended period
not exceeding one more year as the Principal Commissioner of Customs or Commissioner of
Customs, as the case may be, on sufficient cause being shown for the delay may allowed;
(c) the goods are the same which were exported:
Provided further that nothing contained in this notification shall apply to re-imported goods which
had been exported -
(a) by a hundred per cent 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).
2. This notification shall come into force with effect from the 1
st
day of July, 2017.
Explanation. - For the purposes of this notification,-
(a) 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;
(b) 'Foreign Trade Policy' means Foreign Trade Policy, 2015 - 2020 notified by the
Government of India in the Ministry of Commerce and Industry published in the Gazette
of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification No. 01/2015-
2020, dated the 1
st
April, 2015.
(F. No. 354/119/2017-TRU)
(Ruchi Bisht)
Under Secretary to the Government of India
