https://www.taxtmi.com/circulars?id=1045 Clearance of samples by export oriented units into the Domestic Tariff Area for display or sale is permitted subject to undertakings to customs, payment of applicable duties where sale occurs, and debiting such clearances against DTA entitlements; for courier export, samples may be sealed before customs and handed to an authorised courier agent with proof of export required. en-us Fri, 27 Mar 1998 00:00:00 +0530 Mon, 04 Aug 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1045 Clearance of samples by export oriented units into the Domestic Tariff Area for display or sale is permitted subject to undertakings to customs, payment of applicable duties where sale occurs, and debiting such clearances against DTA entitlements; for courier export, samples may be sealed before customs and handed to an authorised courier agent with proof of export required. Circulars Customs Fri, 27 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1045