Customs Act, 1962 — Chapter V: Levy of, and Exemption from, Customs Duties
25B. Outward processing of goods
Notwithstanding section 20, where the Central Government is satisfied it is necessary in the public interest, it may, by notification, exempt goods re-imported after being exported for repair, further processing or manufacture from the whole or part of customs duty, subject to: (a) re-importation after such repair, processing or manufacture within one year of the export clearance order; (b) the exported goods being identifiable in the re-imported goods; and (c) any other conditions specified in the notification.
