PARA 6.28.2
- Document type
- Procedure
- Reference no.
- 06
- Dated
Replacement/ Repair of imported/ indigenous goods
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.
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.