Replacement/repair of imported /indigenous goods - CBEC's Customs Manual 2023 - Customs

30. Replacement/repair of imported /indigenous goods: 30.1 EOUs may send capital goods abroad for repair with permission of Customs authorities. Any foreign exchange payment for this purpose will also be allowed. However, no permission will be required for sending capital goods for repair within the country. 30.2 Removal of capital goods by all units irrespective of status within the country for the purpose of test, repair, calibration and refining on the basis of prior intimation to the proper officer subject to maintenance of proper accounts of removal and receipts of goods is also allowed. [Refer Circular No. 17/2006-Cus, dated 1-6-2006]