Section 3(2)(k) in The Foreign Trade (Exemption From Application Of Rules In Certain Cases) Order,1993
(k)export of samples of lubricating oil additives, lube oil; crude oil and other related petroleum products and raw materials used to manufacture lube additives by the Lubrizols India Limited, the Hindustan Petroleum Corporation Limited and the Bharat Petroleum Corporation Limited, from their installation in India to the Lubrizol's Laboratories in the United States of America and the United Kingdom for evaluation and testing purposes.