Customs exemption for gem and jewellery imports permits duty-free use in Santa Cruz zone subject to export obligations. Duty-free importation into the Santa Cruz Electronic Export Processing Zone of specified capital goods, raw materials, components, spares, consumables, tools, packing materials, prototypes and timely re-imported goods is permitted for authorised gem and jewellery units for manufacture or packaging for export, subject to licensing, RBIs permits where required, execution of an export-obligation bond, maintenance and submission of detailed import/consumption/export accounts, exclusive use within the Zone, surrender rules on cessation, permitted manufacturing wastage, and air export through Bombay Airport.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs exemption for gem and jewellery imports permits duty-free use in Santa Cruz zone subject to export obligations.
Duty-free importation into the Santa Cruz Electronic Export Processing Zone of specified capital goods, raw materials, components, spares, consumables, tools, packing materials, prototypes and timely re-imported goods is permitted for authorised gem and jewellery units for manufacture or packaging for export, subject to licensing, RBIs permits where required, execution of an export-obligation bond, maintenance and submission of detailed import/consumption/export accounts, exclusive use within the Zone, surrender rules on cessation, permitted manufacturing wastage, and air export through Bombay Airport.
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