Repair, reconditioning and re-engineering - CBEC's Customs Manual 2025 - Customs

29. Repair, reconditioning and re-engineering: 29.1 EOU/EHTP/STP/BTP units may be set up with approval of UAC to carry out reconditioning, repair, remaking, testing, calibration, quality improvement, upgradation of technology and re- engineering activities for export in foreign currency. Provisions of 6.07, 6.08, 6.09, 6.12, 6.13 of FTP and para 6.29(a), (b), (c) and (d) of the FTP and para 6.28 of the HBP shall not, however, apply to such activities. In other words the unit undertaking these activities are not permitted sale in DTA and some other benefits.