Section 3(1)(h) in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
(h)"samples" means any bonafide commercial samples and prototypes of goods supplied free of charge of a value not exceeding fifty thousand rupees per consignment for exports or ten thousand rupees per consignment for imports, which are for the time being not subject to any prohibition or restriction on their export out of or import into India and for which no transfer of foreign exchange is involved;