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of <h1>Amendment to Customs Notification: Duty Exemption for Gold Imports for Jewelry Export by Export-Oriented Undertakings.</h1> Notification No. 151/91-Cus., dated November 8, 1991, amends Notification No. 3/88-Cus. under the Customs Act, 1962. The amendment clarifies that imports for manufacturing jewelry for export by a 100% export-oriented undertaking are exempt from certain customs duties. Additionally, gold under Heading No. 71.08 imported by the Mineral and Metals Trading Corporation of India Limited and the State Bank of India for export-oriented undertakings is also exempt, provided specific procedures and conditions are met. This applies to exports from Export Processing Zones and Export Oriented Complexes as per the Import and Export Policy, 1990-1993.
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