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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Gem and Jewellery Units Get Duty-Free Clearance on Used Packing Materials and Capital Goods Under Section 11</h1> Gem and Jewellery units operating under Export Oriented Units, Export Processing Zones, and the Jhandewalan Special Export Oriented Complex are granted procedural relaxations regarding clearance of used packing materials and capital goods into the Domestic Tariff Area. Used packing materials may be cleared duty-free subject to conditions imposed by Customs and Export-Import Policy provisions. Capital goods can be cleared upon payment of duty on depreciated value calculated from commencement of commercial production, with depreciation norms aligned to existing guidelines. Temporary removal of machinery parts and tools for repair is permitted duty-free upon an undertaking and conditions set by Customs. Exchange of hand-made plain gold, silver, and platinum jewellery from any Indian location is allowed against equivalent weight and purity of the respective metals, without wastage or manufacturing loss claims, and without deemed export benefits to the Domestic Tariff Area units involved. Implementation difficulties are to be reported to the Board promptly.
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