2.48
Export of Replacement Goods
Goods or parts thereof on being exported and found defective/damaged or otherwise unfit for use may be replaced free of charge by the exporter and such goods shall be allowed for export by Customs authorities, provided that replacement goods are not mentioned as restricted/SCOMET items for exports in ITC (HS). If the export item is ‘restricted’/ under SCOMET, the exporter shall require a export license for replacement.