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of <h1>Gold up to 0.995 purity under Tariff Heading 71.08 exempt from customs if RBI permit, bond and export obligation met</h1> Notification dated 6 May 1992 exempts from customs duty gold (up to 0.995 purity) under tariff heading 71.08 when imported into India under the Government's Scheme for Export of Gold Jewellery and Articles, subject to conditions: the importer must hold a general or specific permit from the Reserve Bank of India and must execute a bond, in prescribed form and sum, undertaking to export jewellery/articles with gold content equivalent to the imported gold within the stipulated or extended period; failure to do so triggers payment on demand of duty on the shortfall in gold quantity.
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