Customs Duty on Goods sent for job work abroad

By Vijay Kumar

IN the RAC Meeting of Hyderabad Zone recently, a Member asked a question.

Is any custom duty payable and at what rate, when goods sent out to a job worker located outside the country are brought back after getting them processed at the job worker's factory. Is there any time limit for the return of the processed goods?

The Department answered:

With regard to the goods that are to be sent out to a job worker located outside the country and brought back after getting them processed at the job worker's factory, the procedure to be followed and other details are available in Notification No.43/96-Cus, dated 23.07.1996 (Gen. Exemption No.128). Rate of duty on re-imported goods is governed by exemption Notification 94/96-Cusdt.16.12.96 as amended.

Now what is General Exemption No. 128? Has the Government given any serial numbers for its general exemptions and special exemptions? Where did the Department get this number from?