Temporary removal for testing and repairs permitted without duty; EOUs may use unit-wise annual blanket permission instead of transaction approvals. Goods other than capital goods, including partially processed items, may be removed from an EOU without payment of duty for test, repair, replacement, calibration, refining, processing, display or job-work under bond; the listed activities are to be treated as equivalent to job-work and the unit-wise annual blanket permission procedure for sub-contracting will apply, eliminating the need for transaction-wise permissions from the Deputy/Assistant Commissioner, subject to stated conditions.