Exemption for capital goods used in jewellery export: conditional duty relief subject to approvals, bonds, accounting and movement controls. Exemption applies to excisable capital goods and inputs brought for use in manufacture of jewellery for export by 100% export oriented undertakings in the Jhandewalan complex, excusing basic and additional excise duty subject to approval by the Board of Approval, direct use for export production, execution of bonds/security, strict bonding and recordkeeping procedures, limits on permissible manufacturing loss, restrictions on domestic clearance, requirement of air freight export through Delhi, and payment of duty on unused goods or production on expiry or breach.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for capital goods used in jewellery export: conditional duty relief subject to approvals, bonds, accounting and movement controls.
Exemption applies to excisable capital goods and inputs brought for use in manufacture of jewellery for export by 100% export oriented undertakings in the Jhandewalan complex, excusing basic and additional excise duty subject to approval by the Board of Approval, direct use for export production, execution of bonds/security, strict bonding and recordkeeping procedures, limits on permissible manufacturing loss, restrictions on domestic clearance, requirement of air freight export through Delhi, and payment of duty on unused goods or production on expiry or breach.
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