Exemption for excisable goods transferred to export only SEEPZ jewellery units, subject to authorisation, bond and accounting rules. Exemption of excise duty applied to excisable goods transferred directly from factories or warehouses in India to authorised gem and jewellery manufacturing units in SEEPZ for use solely in manufacture of goods intended exclusively for export, subject to authorisation, direct movement, export only use, prohibition on clearance into the Domestic Tariff Area except limited permitted clearances against a Special Import Licence with duty payment, handing over of precious inputs on cessation, specified wastage allowances, one year stock limits, mandatory airfreight export, and strict in bond procedural, accounting and bond requirements including re warehousing certification and duty demands for unaccounted goods; the notification was later rescinded.