Customs exemption for gold imports extended to designated suppliers for gem units, subject to Collector-specified procedures and conditions. Amendment substitutes the beneficiary wording to require importation 'by the gem and jewellery units' and adds a paragraph extending the exemption to gold under Heading 71.08 imported by designated agencies for supply to gem and jewellery units under the Export Processing Zone/EOU/SEZ export scheme, provided that where gold is imported on behalf of a jewellery unit the exemption applies only if Collector-specified procedures are followed and the jewellery unit complies with the conditions in paragraph 2 of the notification.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for gold imports extended to designated suppliers for gem units, subject to Collector-specified procedures and conditions.
Amendment substitutes the beneficiary wording to require importation "by the gem and jewellery units" and adds a paragraph extending the exemption to gold under Heading 71.08 imported by designated agencies for supply to gem and jewellery units under the Export Processing Zone/EOU/SEZ export scheme, provided that where gold is imported on behalf of a jewellery unit the exemption applies only if Collector-specified procedures are followed and the jewellery unit complies with the conditions in paragraph 2 of the notification.
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