Section 3(c) in The Courier Imports and Exports (Clearance) Regulations, 1998
(c)"samples" means any bonafide commercial samples and prototypes of goods supplied free of charge of a value not exceeding ten thousand rupees for exports or [five thousand rupees for imports] [Substituted by Notification No. G.S.R. 645(E), dated 21.9.1999 (w.e.f. 9.11.1998)] which are for the time being not subject to any prohibition or restriction on their export out of or import into India and for which no transfer of foreign exchange is involved;
