6.28.2

EOU/EHTP/STP/BTP units may, on the basis of records maintained by them and prior intimation to Customs authorities:-

(a) Transfer goods to DTA/abroad for repair/replacement, testing or calibration and return.

(b) Transfer goods for quality testing/R&D purpose to any recognised 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 be furnished to the Customs.