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of <h1>India Exempts Rough Diamonds from Customs Duty Until March 31, 2001, Under Notification No. 27/2001-Customs</h1> The Central Government of India has issued Notification No. 27/2001-Customs, exempting rough diamonds and other precious or semi-precious stones from customs duty when imported into India. This exemption, effective until March 31, 2001, applies to imports made under specific licenses such as Replenishment, Diamond Imprest, Bulk, and Gem Replenishment Licences, as outlined in the Export and Import Policy and Handbook of Procedures. Importers must execute a bond, provide a bank guarantee, and maintain detailed import and export records to qualify for the exemption, ensuring compliance with stipulated export obligations.
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