Duty-free removal of jewellery articles permitted for processing and display when not involving sale, subject to documentation.

A manufacturer or principal manufacturer may remove inputs, semi-finished or finished articles without payment of duty for non-sale purposes (including processing, testing, repair, re conditioning, hallmarking, exhibition display or samples) only under a challan, issue voucher or other signed document prepared by them or their authorised agent. The document must state the manufacturer's name and registration number, description and quantity of articles, the carrier's name, signature and proof of identity, and the date of removal. The manufacturer must account for articles removed and returned under this rule.

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