CAAR explains Custom duty exemption on Good exported & subsequently re-imported

In re Baker Hughes Singapore Pte. (CAAR Delhi) M/s Baker Hughes Singapore Pte., Survey No. 2301/818 and 2408/819, Ahmedabad Highway , Near Petrol Pump, Barmer, Rajasthan-344001, having WC No. 0394056469 and PAN-AAACB8516F (applicant, in short) has filed an application dated 06.01.2023, received on 06.01.2023, seeking advance ruling under section 28-H of the Customs Act, 1962, before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short). The application was accordingly registered under Serial No. 01/2023 dated 06.01.2023. 2. Re-import of goods/equipment from a Special ...