Outward processing of goods limits customs duty on re-imported goods after repair or processing, subject to strict notification conditions. Outward processing of goods permits the Central Government, in public interest, to notify an exemption from customs duty for specified goods re-imported after export for repair, further processing or manufacture. The exemption applies notwithstanding section 20 and is subject to conditions that the goods be re-imported within one year of export clearance, that the exported goods be identifiable in the re-imported goods, and that any additional conditions in the notification be satisfied.