Section 29(7) in The Special Economic Zones Rules, 2006
(7)[ A Unit may import the goods exported by it which are either found to be defective or damaged by the overseas buyer or have not been taken delivery of by the overseas buyer or when the payment is not forthcoming from the buyer as per agreed schedule after having taken delivery of goods or when buyers return goods due to change of fashion and other market factors by following the procedure under sub-rule (2) and subject to the following conditions, namely:--(i)the identity of the goods is established at the time of re-import; and(ii)the goods are re-imported within the warranty period or the validity of the maintenance contract or a period of one year from the date of export, which-ever is later.]
