Exemptions

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....ly: (a) trade samples of goods and publicity material supplied free of payment; (b) personal effects of travellers, whether accompanied or unaccompanied; (c) ship's stores, trans-shipment cargo and goods supplied under the orders of Central Government or of such officers as may be appointed by the Central Government in this behalf or of the military, naval or air for....

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....orate General of Civil Aviation (DGCA) on the request of Irrevocable Deregistration and Export Request Authorisation (IDERA) holder under 'Cape Town Convention' or any other termination or cancellation of the lease agreement between the lessor and lessee subject to permission by DGCA/Ministry of Civil Aviation for such export/s.] (f) goods imported free of cost on re-export basis; ....

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....oner of Customs (h) replacement goods exported free of charge in accordance with the provisions of Foreign Trade Policy in force, for the time being. (i) goods sent outside India for testing subject to re-import into India; (j) defective goods sent outside India for repair and re-import provided the goods are accompanied by a certificate from an authorised dealer in Indi....