2.47

Import of new/second hand prototypes/ second hand samples not exceeding ten in number in a year on payment of duty may be allowed without a licence/ certificate/ permission to an Actual User (industrial) engaged in the production of or having industrial licence/letter of intent for research in the item for which prototype is sought for product development or research, as the case may be, upon a self-declaration to that effect, to the satisfaction of the customs authorities.

Applications for grant of licence/ certificate/ permission/CCP for import of additional requirements of prototypes/ samples not exceeding ten in number in a year shall be considered by the Licensing Authority concerned on merits.