A machine was originally imported from Japan at Rs. 250 lakh in July, 20XX on payment of all duties of customs. The said machine was exported (sent back) to the supplier for repairs in December, 20XX and re-imported without any re-manufacturing or re-processing in October of next year after repairs. Since the machine was under warranty period, the repairs were carried out free of cost. However, the fair cost of repairs carried out (including the cost of material Rs. 6 lakh) would have been Rs. 9 lakh. Actual insurance and freight charges (to and fro) were Rs. 3 lakh. The rate of basic customs duty is 10% and the integrated tax is 12%. Ignore GST compensation cess. Compute the amount of customs duty payable (if any) on re-import of the machine after repairs. The ownership of the machine has not changed during the period.
Note: The importer intends to avail of exemption, if any, about re-importation of goods that had been exported for repairs abroad.

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