Section 46(8) in The Special Economic Zones Rules, 2006
(8)A Unit may export goods, including gems and jewelery, for display or sale in the permitted shops set up abroad or in the show rooms of their distributors or agents:[Provided that the items not sold abroad may be re-imported within a period of three hundred and sixty five days from the date of their export.] [Substituted by Notification No. G.S.R. 562 (E) dated 3.8.2009 (w.e.f. 10.2.2006).]
