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          Duty free import of commercial samples allowed under specified schemes subject to notification conditions and export baggage compliance. Duty free importation of commercial samples is permitted under specified notifications for display use items, Carnet arrangements for Government sponsored trade fairs, and for samples of goods manufactured by Export Oriented Units, provided that procedural and documentary conditions including export baggage requirements under the Foreign Trade Policy and Handbook of Procedures are complied with.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Duty free import of commercial samples allowed under specified schemes subject to notification conditions and export baggage compliance.

                                  Duty free importation of commercial samples is permitted under specified notifications for display use items, Carnet arrangements for Government sponsored trade fairs, and for samples of goods manufactured by Export Oriented Units, provided that procedural and documentary conditions including export baggage requirements under the Foreign Trade Policy and Handbook of Procedures are complied with.


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