Section 27(1) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(1)Subject to the provisions of Export and Import Policy, the zone unit shall be allowed to take out the samples of the goods manufactured or produced by it into domestic tariff area for the purposes of display or market promotion on payment of duty as per the provision clause (b) of section 76F of the Act or for the purposes of export without payment of duty.
