Permission to take out plain semi-finished jewellery to DTA for job-work allowed with return within thirty days and stone restrictions. Gem and jewellery units in SEZs may take out plain semi-finished jewellery into the DTA for job-work provided the returned goods-finished or semi-finished, including studded jewellery-contain quantity and purity equal to the goods taken out and are brought back within thirty days; diamonds, precious and semiprecious stones and studded jewellery are not permitted out for sub-contracting. The prescribed Board procedure for such removals must be followed, publicity given by public notice, and implementation difficulties reported to the Board.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Permission to take out plain semi-finished jewellery to DTA for job-work allowed with return within thirty days and stone restrictions.
Gem and jewellery units in SEZs may take out plain semi-finished jewellery into the DTA for job-work provided the returned goods-finished or semi-finished, including studded jewellery-contain quantity and purity equal to the goods taken out and are brought back within thirty days; diamonds, precious and semiprecious stones and studded jewellery are not permitted out for sub-contracting. The prescribed Board procedure for such removals must be followed, publicity given by public notice, and implementation difficulties reported to the Board.
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