Replacement / Repair of imported / indigenous goods

6.27.2

EOU / EHTP / STP / BTP units may, on 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 Customs for return of goods. However, if goods have been consumed / destroyed in process of testing etc. a certificate from laboratory / institution to this effect be furnished to Customs.