Customs duty timing fixed to date of payment with exemptions for jewellery exchange, packing, repairs, and depreciated capital goods. The notifications amend exemption conditions by (i) changing duty reference to rates 'in force on the date of payment of such duty', (ii) permitting exchange of plain hand-made gold, silver or platinum jewellery into specified zones subject to prescribed conditions, (iii) allowing duty-free clearance of used packing materials and parts/tools for repair and return, and (iv) permitting clearance of capital goods on payment of duty assessed on their depreciated value, subject to exclusions and a depreciation period from commencement of commercial production or first use to payment date.