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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Notification 177/94-Cus: Gem and Jewellery Sales to Foreign Passengers Allowed in Airport Retail Outlets.</h1> Notification No. 195/94-Cus, dated December 6, 1994, amends Notification No. 177/94-Cus, concerning gem and jewellery manufactured in Export Processing Zones (EPZ) or Free Trade Zones (FTZ). The amendment allows these items, when sold to foreign-bound passengers, to be transferred to retail outlets or showrooms in departure lounges or customs warehouses at specified international airports. This transfer is for the purpose of export and must comply with the Import and Export Policy and the procedures specified by the Collector of Customs.
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