CBIC lists out goods which can be re-imported for repairs / reconditioning within seven years of exportation without payment of customs duty
Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 60/2018-Customs dated 11th September, 2018 to amend Notification No. 158 / 95- Customs, dated the 14th November, 1995 to allow re-import of certain goods (as per the list provided as annexure to the attached notification), for repairs / reconditioning within seven years from the date of exportation, without payment of basic customs duty subject to the condition that the goods are re-exported back after repairs / reconditioning within one year from the date of re-importation.
For further information please refer the attached document.
Source: Central Board of Indirect Taxes & Customs