(a). The provisions of paragraph 11.9 and 11.11 of the Policy relating to export of replacement/ repaired goods would also apply equally to SEZ units, save that, cases not covered by the provisions of paragraph 11.9 and 11.11 will be considered on merits by the Development Commissioner.

(b). The goods sold in the DTA and found to be defective may be brought back for repair/replacement under intimation to Development Commissioner.

(c). Goods or parts thereof on being imported/ indigenously procured and found defective or otherwise unfit for use or which have been damaged or become defective after import/ procurement may be returned and replacement obtained or destroyed. In the event of replacement, the goods may be brought back from the foreign suppliers or their authorised agents in India or the indigenous suppliers.

(d). Goods may be transferred to DTA for repair/ replacement, testing or calibration, quality testing and R & D purpose under intimation to Customs authorities.