Section 3(1)(d) in The Foreign Trade (Exemption From Application Of Rules In Certain Cases) Order,1993
(d)by transhipment or imported and bonded on arrival for re-export as ships stores to any country outside India except Nepal and Bhutan or imported and bonded on arrival for re-export as aforesaid but subsequent released for use of diplomatic personnel, consular officers in India and the officials of the United Nations Organisation and its specialised agencies who are exempt from payment of duty under the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 3, dated 8th January, 1957, and the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), respectively;