Cus Ntf No.135/1999 Date 27th December, 1999

Re-import of Exported Goods allowed under DEPB Scheme
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) the Central Government, being satisfied that it if necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance(Department of Revenue), No.94/96-Customs, dated the 16th December, 1996, namely:

In the said notification,-

(a) In the Table after serial No.2 and entries relating thereto, the following shall be inserted namely:

1.	2.	3.
"2A.	Goods imported under Duty Entitlement Pass-book (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 Pass Book 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 being re-imported,";

(b) In the first proviso, in clause (a),

(i) For the bracket, letters and words "(EPCG) are re-imported within three years", the brackets, letters and words ""(EPCG) or Duty Entitlement Pass Book Scheme (DEPB)] are re-imported within three years"" shall be substitued; and

(ii) For the brackets, letters and words "(EPCG),re-importation of such goods takes place", the brackets, letters and words "(EPCG) or Duty Entitlement Passbook Scheme (DEPB), re-importation of such goods takes place" shall be substituded.

Sd/-
(Sandeep Ahuja)
Under Secretary to the Government of India

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