Customs duty exemption for qualifying gold imports under export-linked jewellery schemes enables full duty relief when policy conditions are met. Exemption from customs duties is granted for specified grades of gold and for gold findings, mountings or solders when imported under the Scheme F or the corresponding Export and Import Policy paragraph; qualifying items are gold of minimum fineness 0.995 under heading 71.08 and findings, mountings or solders up to 0.920 fineness in Chapter 71, and the exemption covers both basic customs duty and the special customs duty otherwise leviable.
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 qualifying gold imports under export-linked jewellery schemes enables full duty relief when policy conditions are met.
Exemption from customs duties is granted for specified grades of gold and for gold findings, mountings or solders when imported under the Scheme F or the corresponding Export and Import Policy paragraph; qualifying items are gold of minimum fineness 0.995 under heading 71.08 and findings, mountings or solders up to 0.920 fineness in Chapter 71, and the exemption covers both basic customs duty and the special customs duty otherwise leviable.
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