I HAVE A SMALL WOODEN HANDICRAFTS MANUFACTURING UNIT IN YAMUNANAGAR. MY ACCOUNT DOES NOT EVEN FALL IN THE AUDIT ZONE AND IS AROUND 32 LAKHS. I HAVE RECENTLY ORDERED MACHINERY FROM CHINA WHICH IS AROUND 16000 USD. THE CUSTOM DUTY ON MACHINERY IS 25%. I HAVE TO DO JOB WORK ON THESE MACHINERY FOR EXPORTERS. CAN BY ANY MEANS I CAN AVOID THE CUSTOM DUTY. AND SECONDLY IF I IMPORT MDF FROM CHINA AND USE IT AS RAW MATERIAL FOR EXPORTER CAN THE CUSTOM DUTY ON MDF BE SAVED.