Re export and clearance of unutilised imported goods require permission and payment of duty differential plus interest. Manufacturers who availed import duty exemption may re export unutilised or defective imported goods with prior approval of the jurisdictional Deputy or Assistant Commissioner of Central Excise within six months, provided re export value is not less than import value; alternatively they may clear such goods within six months with prior permission on payment of the duty differential and interest at the rate notified for the period from importation to payment.