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            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.

            <h1>Export Oriented Units sample clearance: permitted removal, sale, re-import and courier export under specified conditions.</h1> EOUs may supply or sell samples in DTA on payment of duties, or remove samples duty-free on furnishing an undertaking to re bring them within a stipulated period. EOUs may export free samples without limit and re import exported samples for stability/retention without duty under intimation to Customs, and such re imported samples' FOB value will not count for NFE or export benefits. Samples may be sent returnable to other EOUs for 30 days and exported via courier with departmental sealing and subsequent proof of export to the jurisdictional officer.

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