Export definition excludes in India counter sales, limiting reopening of past assessments unless relief was clearly granted. A clarificatory amendment specifies that export out of India excludes sales in shops, emporia or other establishments in India not involving customs clearance; the amendment is retrospective and, while it would normally affect completed assessments, past completed assessments will not be reopened except where records clearly show counter sales were given relief under section 80HHC, in which case the Assessing Officer must rectify the mistake.