Jobbing, repairing etc. for re-export
4.2.7
Import of goods, including those mentioned as restricted in ITC(HS) but excluding prohibited items, supplied free of cost, may be permitted for the purpose of jobbing without a licence/certificate/ permission as per the terms of notification issued by Department of Revenue from time to time.
Similarly, import of goods for carrying out repairs, re-conditioning, re-engineering, testing etc. shall be allowed as per the terms and conditions of the Customs notification even though the goods may be restricted for imports under the Foreign Trade Policy/ITC(HS) Classification of Imports and Exports Book.
The above provisions shall, however, be subject to all conditionality or requirement of licence or permission, as may be required, under Schedule II of ITC (HS).