Customs exemption for consumables under Replenishment Authorisation allows duty-free imports for manufacture of jewellery and polished diamonds. Exemption permits import of specified consumables listed in Annexure I for jewellery and Annexure II for cut and polished diamonds against a Replenishment Authorisation, exempting those imports from the whole of customs duty and specified additional duty, subject to ceilings linked to the FOB value of the exporter's preceding financial year exports and conditional upon use in manufacture by the authorisation holder.