Eximkey - India Export Import Policy 2004 2013 Exim Policy
PARA 2.35

Goods imported, in accordance with this Policy, may be exported in the same or substantially the same form without a licence/certificate/ permission provided that the item to be imported or exported is not mentioned as restricted for import or export in the ITC(HS). Exports of such goods imported against payment in freely convertible currency would be permitted against payment in freely convertible currency.

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