9.24B a) Transfer goods to DTA for repair / replacement, testing or calibration and return.

b) Transfer goods for quality testing / R & D purpose to any recognised laboratory / institution upto a maximum of Rs. 2 lakh per annum for items appearing in the negative list of imports and Rs.5 lakh per annum for other items, without payment of duty, on giving suitable undertaking to the customs for return of the goods. However, if the goods have been consumed / destroyed in the process of testing etc. a certificate from the laboratory / institution to this effect be furnished to the Customs.