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of <h1>Customs Act Update: Amendments to Notification No. 159/86-Customs Grant Exemptions for Gems and Jewelry Exporters on Specific Imports.</h1> The Central Government has amended Notification No. 159/86-Customs, dated March 1, 1986, under the Customs Act, 1962, to provide exemptions for specific items imported by registered exporters of gems and jewelry. These amendments include changes in tariff rates and conditions for exemption. The notification now includes a list of additional items eligible for exemption, such as jewellers' machines, soldering equipment, and various tools and materials used in jewelry manufacturing. Importers must ensure these goods are used for export purposes, failing which they must pay the difference in duty.
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