Eximkey - India Export Import Policy 2004 2013 Exim Policy
Replacement of Capital Goods

5.16.1

The Capital Goods imported under the scheme and found defective or otherwise unfit for use may be re-exported and Capital Goods in replacement thereof be imported under the scheme. In such cases, while allowing re-export, the Customs shall recredit the duty benefit availed which can be debited again at the time of import of such replaced Capital Goods

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