Re-import duty on treated cut and polished stones assessed including fair cost of treatment, insurance and freight both ways. Amendments add a new exemption entry for cut and polished precious and semi-precious stones re-imported after treatment abroad, prescribing that duty be levied on a value that includes the fair cost of treatment (including materials whether actually incurred), and insurance and freight both ways; clarifies that goods subjected to remanufacturing or reprocessing by melting, recycling or recasting abroad are not the same on re-import; and defines the referenced Foreign Trade Policy.