Repair and replacement rules for capital goods: EOUs may export for repair with customs permission; domestic repairs need prior intimation. EOUs may send capital goods abroad for repair subject to permission of Customs authorities and related foreign exchange payment; no customs permission is required for domestic repair. All units may remove capital goods within the country for test, repair, calibration or refining on the basis of prior intimation to the proper officer, subject to maintaining proper accounts of removals and receipts.