Drawback rates for gold and silver jewellery limited to specified export modes after customs quality and net-content examination. Two new notes restrict drawback rates for tariff items 711301 (gold jewellery) and 711302 (silver jewellery) to exports by airfreight, post parcel or authorised courier through specified Customs Houses after examination by a Customs Appraiser/Superintendent (Jewellery Expert) to verify quality and net metal content; drawback is excluded where goods fulfil export obligations under schemes permitting duty free import, replenishment or local procurement of gold/silver. The Schedule substitutes and inserts tariff items and corresponding drawback rates across Chapters 64, 70, 71, 83, 94 and 95.
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Provisions expressly mentioned in the judgment/order text.
Drawback rates for gold and silver jewellery limited to specified export modes after customs quality and net-content examination.
Two new notes restrict drawback rates for tariff items 711301 (gold jewellery) and 711302 (silver jewellery) to exports by airfreight, post parcel or authorised courier through specified Customs Houses after examination by a Customs Appraiser/Superintendent (Jewellery Expert) to verify quality and net metal content; drawback is excluded where goods fulfil export obligations under schemes permitting duty free import, replenishment or local procurement of gold/silver. The Schedule substitutes and inserts tariff items and corresponding drawback rates across Chapters 64, 70, 71, 83, 94 and 95.
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