Exemption for jewellery manufacturing expanded to include silver jewellery studded with specified gemstones, relieving certain factories from listed conditions. Amendment inserts a new sub-clause providing that every manufacturing factory or premises engaged in the manufacture or production of articles of jewellery, other than articles of silver jewellery but inclusive of silver jewellery studded with diamond, ruby, emerald or sapphire and falling under the relevant tariff classification, shall be exempted from sub-clauses (i) and (ii) of clause (8) of the principal notification.
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Provisions expressly mentioned in the judgment/order text.
Exemption for jewellery manufacturing expanded to include silver jewellery studded with specified gemstones, relieving certain factories from listed conditions.
Amendment inserts a new sub-clause providing that every manufacturing factory or premises engaged in the manufacture or production of articles of jewellery, other than articles of silver jewellery but inclusive of silver jewellery studded with diamond, ruby, emerald or sapphire and falling under the relevant tariff classification, shall be exempted from sub-clauses (i) and (ii) of clause (8) of the principal notification.
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