Customs duty exemption for gold imports under Export Promotion and Replenishment Scheme enables duty-free import by designated entities. Gold under the relevant customs tariff heading imported by or on behalf of designated importing entities for supply under the Gold and Silver Jewellery and Articles Export Promotion and Replenishment Scheme is exempted from the whole of customs duty in the First Schedule and from the whole of the additional duty leviable under the Customs Tariff Act; the exemption is issued under the Customs Act and supersedes the earlier notification.
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 gold imports under Export Promotion and Replenishment Scheme enables duty-free import by designated entities.
Gold under the relevant customs tariff heading imported by or on behalf of designated importing entities for supply under the Gold and Silver Jewellery and Articles Export Promotion and Replenishment Scheme is exempted from the whole of customs duty in the First Schedule and from the whole of the additional duty leviable under the Customs Tariff Act; the exemption is issued under the Customs Act and supersedes the earlier notification.
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