Replacement/ Repair of Goods 7.26.6

SEZ units may transfer goods for quality testing/R & D purpose to any recognized laboratory/ institution, upto Rs 5 lakhs per annum without payment of duty, on giving suitable undertaking to the customs for return of the goods. However, if the goods have been consumed/destroyed in the process of testing etc. a certificate from the laboratory/ institution to this effect shall be furnished to the Customs.