Customs tariff coverage expanded to include platinum and silver for jewellery inputs, extending exemption scope for export manufacture. The amendment inserts the words 'platinum and silver falling under Chapter 71 of the Customs Tariff Act' into Notification No. 49/97-Cus, thereby extending that notification's application to platinum and silver when imported for manufacture of plain and studded jewellery for export.
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Customs tariff coverage expanded to include platinum and silver for jewellery inputs, extending exemption scope for export manufacture.
The amendment inserts the words "platinum and silver falling under Chapter 71 of the Customs Tariff Act" into Notification No. 49/97-Cus, thereby extending that notification's application to platinum and silver when imported for manufacture of plain and studded jewellery for export.
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