6.28

Replacement / Repair of Imported / Indigenous Goods

(a) Units may send capital goods abroad for repair with permission of Customs authorities. Any foreign exchange payment for this purpose will also be allowed. However, no permission will be required for sending capital goods for repair within country.

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

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

(ii) Transfer goods for quality testing / R&D purpose to any recognised laboratory / institution upto Rs.5 lakh per annum without payment of duty and/or taxes as applicable in such cases 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.