Section 7(1) in The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
(1)The importer who has availed benefit of an exemption notification, prescribing observance of these rules may re-export the unutilised or defective imported goods, within six months from the date of import, with the permission of the jurisdictional Deputy Commissioner of Customs or, as the case may be, Assistant Commissioner of Customs having jurisdiction over the premises where the imported goods shall be put to use for manufacture of goods or for rendering output service:Provided that the value of such goods for re-export shall not be less than the value of the said goods at the time of import.
