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of <h1>Customs Duty Exemption for Jewelry Exporters: Conditions Include Export Commitment, Permits, and Bonded Manufacturing</h1> The notification exempts specified goods imported for manufacturing jewelry intended for export by a 100% export-oriented undertaking from customs duties, under certain conditions. The importer must commit to exporting jewelry worth at least fifty crores annually by the second year, obtain necessary permits and licenses, and conduct manufacturing in a customs bond. Gold of 0.999 fineness must be imported through designated agencies. The importer must maintain records, fulfill export obligations, and ensure that goods and jewelry remain within the undertaking. Any failure to meet conditions or cessation of operations requires transferring materials as specified by the government. Import and export are restricted to certain airports.
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