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        EOUs/ EPZ Units - Rough Diamonds re-export upto 5% of import of indigenous procurement permitted

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        Re-export of rough diamonds permitted for EOU/EPZ licence holders subject to licence conditions and Development Commissioner permission. EOU and EPZ units holding valid Replenishment or Diamond Imprest licences may re-export dead stock, broken stones or rough diamonds up to the EXIM Policy percentage limit on the value of imported or indigenously procured stones; rough diamonds are not restricted and the concession applies to both imported and indigenous stones, subject to prior permission from the Development Commissioner of the relevant EOU/EPZ.
                          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.

                                Re-export of rough diamonds permitted for EOU/EPZ licence holders subject to licence conditions and Development Commissioner permission.

                                EOU and EPZ units holding valid Replenishment or Diamond Imprest licences may re-export dead stock, broken stones or rough diamonds up to the EXIM Policy percentage limit on the value of imported or indigenously procured stones; rough diamonds are not restricted and the concession applies to both imported and indigenous stones, subject to prior permission from the Development Commissioner of the relevant EOU/EPZ.





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                                ActsIncome Tax
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