Customs duty exemption for precious metals imported under export-linked schemes, subject to policy compliance and export obligations. Customs duty exemption is granted for gold, silver and platinum imported under specified Foreign Trade Policy schemes, including replenishment imports for export through exhibitions, export promotion tours and branded jewellery, and imports under the Export Against Supply by Nominated Agencies scheme. The exemption covers the customs duty specified in the table and the whole of the additional duty, subject to compliance with Foreign Trade Policy and Handbook of Procedures conditions, prescribed documentation, proof of exports where relevant, and execution of a bond undertaking the required export obligation within the stipulated period.
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.
Customs duty exemption for precious metals imported under export-linked schemes, subject to policy compliance and export obligations.
Customs duty exemption is granted for gold, silver and platinum imported under specified Foreign Trade Policy schemes, including replenishment imports for export through exhibitions, export promotion tours and branded jewellery, and imports under the Export Against Supply by Nominated Agencies scheme. The exemption covers the customs duty specified in the table and the whole of the additional duty, subject to compliance with Foreign Trade Policy and Handbook of Procedures conditions, prescribed documentation, proof of exports where relevant, and execution of a bond undertaking the required export obligation within the stipulated period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
