Gem and Jewellery manufactured in the EPZ/FTZ and sold to foreign bound passengers transferred through showrooms at International Airports - Amendment to Notification No. 177/94-Cus. - 195/94 - Customs -Tariff
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Transfer of export bound gems and jewellery permitted to airport showrooms for handover to foreign passengers under specified procedures. Gem and jewellery manufactured in an EPZ/FTZ may be transferred to retail outlets or showrooms in the departure lounge or customs warehouse at specified international airports for sale and handover to foreign bound passengers for export; such transfers must conform to the Import and Export Policy and follow the procedure specified by the Collector of Customs.
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.
Transfer of export bound gems and jewellery permitted to airport showrooms for handover to foreign passengers under specified procedures.
Gem and jewellery manufactured in an EPZ/FTZ may be transferred to retail outlets or showrooms in the departure lounge or customs warehouse at specified international airports for sale and handover to foreign bound passengers for export; such transfers must conform to the Import and Export Policy and follow the procedure specified by the Collector of Customs.
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