Hello,
If you have no plans of selling them in India then you may opt for a 100% EOU. That will help you in Export Import as well as Income Tax.
Trust this clarifies your query.
Feel free to call / get back in case of further clarifications.
Thanking You.
Regards,
Rohit R Sharma
BCOM, ACA, LLB-GEN, CERT. FAFP