Section 3(1)(k) in The Foreign Trade (Exemption From Application Of Rules In Certain Cases) Order,1993
(k)from any country, which are exempted from customs duty on re-importation under section 20 of the Customs, 1962 (52 of 1962) or under Customs Notification Nos. 113, dated 16th May, 1957, 103, dated 25th March 1958, 260 and 261, dated 11th October, 1958, 269, 271, 273, 274, 275 and 276, dated 25th October, 1958 and 204, dated 2nd August, 1976, of the Government of India, Ministry of Finance (Department of Revenue), or Notification No. 174, dated 24th September, 1966, or Notification No. 103, dated 16th May, 1978 of the Government of India, Ministry of Finance (Department of Revenue and Insurance) or Notification No. 80, dated 29th August, 1970;