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of <h1>Duty-Free Import Rules for Prototype Machinery: Conditions and Compliance for Re-export and Demonstration</h1> Machinery imported as prototypes of engineering goods for further manufacture or as capital goods for export can be imported duty-free up to Rs. 10,000. These items should be defaced to prevent resale and can be cleared with a Bank Guarantee or duty deposit, along with an undertaking for re-export within nine months. High-value machinery requires an undertaking for demonstration purposes at declared locations, with possible customs sealing during transport to ensure compliance.
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