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    <title>IMPORT OF SAMPLES</title>
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    <description>Commercial samples imported to solicit orders or demonstrate products may be admitted duty free under the Geneva Convention and Indian notifications if supplied free of charge, not prohibited items, and if unit and aggregate value and quantity limits are met. Prototypes and demonstration machinery have specific exceptions requiring destruction or re export within prescribed periods or provision of deposits/bank guarantees and undertakings; sale of samples by travellers attracts duty. Exhibition imports and EOU imports qualify subject to prior permissions and policy conditions.</description>
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