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Goods imported for use in repairs
Notification
No. 134 dated 22nd June 1994
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 when imported into India for
carrying out repairs, reconditioning or re-engineering , from the whole of the
duty of customs leviable thereon which is specified in the First Schedule to the
Customs Tariff Act, 1975 (55 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 or re-engineering, 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 or re-engineering , as the case may be,
are exported and are not cleared outside the Unit.
TABLE
1.
Capital goods and spares thereof.
2.
Material handling equipments, namely, forklifts, over-head organs, 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, fixture, moulds, dies instruments and accessories and spares
thereof.
10.
Goods imported
for repairs, reconditioning or re-engineering
for export, after such repair, reconditioning or re-engineering
thereof, within three years of the date of importation
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