Exemption for gold imports extended to authorised suppliers, subject to Collector-prescribed procedures and export undertaking conditions. The notification amends paragraph 1 to limit the exemption to inputs imported for use in manufacture of jewellery for export by a hundred per cent export oriented undertaking and inserts paragraph 2 extending that exemption to gold imported under Heading No. 71.08 by designated suppliers for supply to hundred per cent export oriented undertakings in Special Export Oriented Complexes and Export Processing Zones under the stated export scheme, subject to Collector-specified procedures and compliance with paragraph 1 conditions.
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Provisions expressly mentioned in the judgment/order text.
Exemption for gold imports extended to authorised suppliers, subject to Collector-prescribed procedures and export undertaking conditions.
The notification amends paragraph 1 to limit the exemption to inputs imported for use in manufacture of jewellery for export by a hundred per cent export oriented undertaking and inserts paragraph 2 extending that exemption to gold imported under Heading No. 71.08 by designated suppliers for supply to hundred per cent export oriented undertakings in Special Export Oriented Complexes and Export Processing Zones under the stated export scheme, subject to Collector-specified procedures and compliance with paragraph 1 conditions.
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