Replenishment authorisation for duty free import of jewellery inputs granted based on export performance certified by a chartered accountant. Replenishment Authorisation may be issued for duty free import of consumables, tools, machinery and equipment for jewellery on production of a Chartered Accountant certificate indicating export performance; entitlement is a percentage of the FOB value of exports of the preceding year-precious metals other than gold and platinum at two percent, cut and polished diamonds and jewellery made of gold and platinum at one percent, and rhodium finished silver jewellery at three percent.
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.
Replenishment authorisation for duty free import of jewellery inputs granted based on export performance certified by a chartered accountant.
Replenishment Authorisation may be issued for duty free import of consumables, tools, machinery and equipment for jewellery on production of a Chartered Accountant certificate indicating export performance; entitlement is a percentage of the FOB value of exports of the preceding year-precious metals other than gold and platinum at two percent, cut and polished diamonds and jewellery made of gold and platinum at one percent, and rhodium finished silver jewellery at three percent.
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