Section 4(3) in The Foreign Exchange Management (Export Of Goods And Services) Regulations, 2000
(3)goods imported from foreign suppliers/collaborators free of cost, found surplus after production operations;[(i-a) goods listed at items (1), (2) and (3) of clause (i) to be re-exported by units in Special Economic Zones, under intimation to the Development Commissioner of Special Economic Zones/ concerned Assistant Commissioner or Deputy Commissioner of Special Economic Zones/ concerned Assistant Commissioner or Deputy Commissioner of Customs;] [Inserted by G.S.R. 199(E), dated 27.2.2001 (w.e.f. 27.2.2001).](j)replacement goods exported free of charge in accordance with the provisions of Exim Policy in force, for the time being;(k)[ goods sent outside India for testing subject to re-import into India; [Inserted by G.S.R. 199(E), dated 27.2.2001 (w.e.f. 27.2.2001).](l)defective goods sent outside India for repair and re-import provided the goods are accompanied by a certificate from an authorised dealer in India that the export is for repair and re-import and that the export does not involve any transaction in foreign exchange;(m)exports permitted by the Reserve Bank, on application make to it, subject to the terms and conditions, if any, as stipulated in the permission.]
