Para 6.12B
- Document type
- Procedure
- Dated
- Category
- HB Vol.1 ( upto 31/03/2002)
Replacement of Capital Goods
6.12B 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