https://www.taxtmi.com/circulars?id=1177 Permits EOU/EPZ/STP units to make free replacement of exported goods found defective, damaged or unfit prior to physical re-import subject to GR Waiver, with such goods to be subsequently brought back; allows re-import where foreign buyers fail to take delivery. Allows receipt of free replacement for imported defective goods prior to re-export; if supplier does not insist on re-export, goods may be destroyed with customs permission or cleared into the DTA on payment of full customs duty. en-us Fri, 10 Sep 1999 00:00:00 +0530 Mon, 21 Jul 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1177 Permits EOU/EPZ/STP units to make free replacement of exported goods found defective, damaged or unfit prior to physical re-import subject to GR Waiver, with such goods to be subsequently brought back; allows re-import where foreign buyers fail to take delivery. Allows receipt of free replacement for imported defective goods prior to re-export; if supplier does not insist on re-export, goods may be destroyed with customs permission or cleared into the DTA on payment of full customs duty. Circulars Customs Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1177