payment of duty, namely:—

(a) capital goods and parts thereof for repairs and return thereof;

(b) goods for display, export promotion, exhibition and return thereof;

(c) goods for job work, test, repair, refining and calibration and return thereof;

(d) laptop or notebook computers or video projection systems for use by authorized employees of a Unit or Developer;

(e) any other goods with the prior approval of the Authorized Officer.

(2) A Unit may transfer goods to Domestic Tariff Area or abroad for repair or replacement or testing or calibration, quality testing and research

and development purposes under intimation to the Specified Officer and on maintenance of records for movement of such goods.

(3) A Unit may transfer goods for quality testing or research and development purposes, to any recognized laboratory or institution, without

payment of duty, on giving an undertaking to the authorized officer for the return of such goods:

Provided that if such goods have been consumed or destroyed in the process of testing or at the time of research and development, a certificate from the laboratory or institution to that effect shall be furnished to the Specified Officer by the Unit.