9.24A EOU / EPZ / EHTP / STP units may, on the basis of records maintained by them and on prior intimation to customs authority:

Supply or sell in the DTA, annually, samples of goods produced by it for display / market promotion, upto 1% of the value of previous year"s export or maximum of Rs.10 lakhs in case of new unit going into production, on payment of applicable duties.

Samples may also be exported through courier agencies authorised by the Commissioner of Customs.

Samples may also be allowed to be removed from the unit, without payment of duty, on furnishing a suitable undertaking to Custom authority for return of such goods.

EOU / EPZ / EHTP / STP units may, on the basis of records maintained by them and on prior intimation to customs authority: