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        Case ID :
        SEZ

        Clarification on whether import, re-melt, re-make and export of imported finished jewellery is an authorized activity in SEZ

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        Import and remaking of jewellery authorised in SEZs; permitted for units with manufacturing LOA and includes re imports. Import, re-melt, re-make and export of imported finished jewellery are authorised manufacturing activities in an SEZ where the unit holds a letter of approval for manufacturing jewellery; the term import expressly includes re-import of exported jewellery.
                          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.

                                Import and remaking of jewellery authorised in SEZs; permitted for units with manufacturing LOA and includes re imports.

                                Import, re-melt, re-make and export of imported finished jewellery are authorised manufacturing activities in an SEZ where the unit holds a letter of approval for manufacturing jewellery; the term import expressly includes re-import of exported jewellery.


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