9-A.18 The units may re-import, after repairs abroad, machinery/equipment exported by them for specific purpose on the basis of maintenance of records. Any foreign exchange payment for this purpose will also be allowed.
SEZ units may, on the basis of records maintained by them and on prior intimation to Customs Authorities:
- Transfer goods to DTA for repair/replacement, testing or calibration and return.
- Transfer goods for quality testing/R & D purpose to any recognised laboratory/ institution up to a maximum of Rs. 2 lakhs per annum for items appearing in the negative list of imports and Rs.5 lakhs per annum for other items, 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.