5.42 Import of new / second hand prototypes / second hand samples not exceeding ten in number in a year on payment of duty may be allowed without a licence to an Actual Users, industrial engaged in the production of or having industrial licence / letter of intent or research in the item for which prototype is sought for product development or research, as the case may be, upon a self - declaration to that effect, to the satisfaction of the customs authorities. Applications for grant of licence / CCP for import of additional requirements of prototypes / samples not exceeding ten in number in a year shall be considered by the Licensing Authority concerned on merits.