Customs exemption expansion for gem and jewellery imports to include spares and consumables under OGL and Board approval. Amendment expands the Annexure entry for 'Office equipments' to add spares and consumables, permitting their import for the gem and jewellery sector only as allowed under the relevant Open General Licence and to the extent authorised by the Board of Approval, made under the powers of section 25(1) of the Customs Act, 1962.