Customs exemption for gem and jewellery units extended to gold imports via designated supply agencies, subject to procedural and compliance conditions. Amendment substitutes wording to restrict import entitlement to gem and jewellery units and adds paragraph extending the customs exemption to gold imported by designated supply agencies for supply to gem and jewellery units in the Export Processing Zone and export oriented undertakings, subject to the jewellery unit following procedures specified by the Collector of Customs and complying with the conditions in paragraph 1 of the original notification.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for gem and jewellery units extended to gold imports via designated supply agencies, subject to procedural and compliance conditions.
Amendment substitutes wording to restrict import entitlement to gem and jewellery units and adds paragraph extending the customs exemption to gold imported by designated supply agencies for supply to gem and jewellery units in the Export Processing Zone and export oriented undertakings, subject to the jewellery unit following procedures specified by the Collector of Customs and complying with the conditions in paragraph 1 of the original notification.
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