Stability and retention samples re-import duty exemption allowed, FOB value excluded from NFE and benefits. An amendment to Para 6.29.3 permits an EOU/EHTP/BTP/STP unit to re-import stability and retention samples it exported without payment of duty, on intimation to Customs; the FOB value of such samples shall not be counted for Net Foreign Exchange calculations or for entitlement to other export benefits.
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Provisions expressly mentioned in the judgment/order text.
Stability and retention samples re-import duty exemption allowed, FOB value excluded from NFE and benefits.
An amendment to Para 6.29.3 permits an EOU/EHTP/BTP/STP unit to re-import stability and retention samples it exported without payment of duty, on intimation to Customs; the FOB value of such samples shall not be counted for Net Foreign Exchange calculations or for entitlement to other export benefits.
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