EOUs can re-import exported samples without duty
As per Para 6.29.3 of the Handbook of Procedures (Vol.1),
An EOU may export free samples, without any limit, including samples made in wax moulds, silver mould and rubber moulds through all permissible mode of export including through courier agencies/post.
Now the following is added,
For statutory requirement of Stability & Retention sample with manufacturer, an EOU/EHTP/BTP/STP unit may re-import without payment of duty, those samples, which were exported by it, under intimation to Custom Authorities, and FOB value of such samples shall not be counted for NFE purpose and other export benefits, if any.
Customs, willing, of course.
Public Notice No. , Dated: February 17, 2009