Replenishment rates for gem and jewellery define permissible import items and conditions tied to exported FOB composition. Appendix-4F sets replenishment rates as percentages of FOB for defined gem and jewellery export categories and specifies corresponding permitted import items. It establishes documentary and compositional conditions: studding values are determined by exporter declaration subject to customs appraisal, replenishment for uncut/unset stones and pearls is allowed proportionally to their FOB content in the export, interchangeability of studding materials is not permitted, and certain entries do not require production of customs-attested invoices. Classification and eligibility depend on specified composition thresholds and ancillary item percentages.
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Provisions expressly mentioned in the judgment/order text.
Replenishment rates for gem and jewellery define permissible import items and conditions tied to exported FOB composition.
Appendix-4F sets replenishment rates as percentages of FOB for defined gem and jewellery export categories and specifies corresponding permitted import items. It establishes documentary and compositional conditions: studding values are determined by exporter declaration subject to customs appraisal, replenishment for uncut/unset stones and pearls is allowed proportionally to their FOB content in the export, interchangeability of studding materials is not permitted, and certain entries do not require production of customs-attested invoices. Classification and eligibility depend on specified composition thresholds and ancillary item percentages.
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