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of <h1>Exemption on excise duty for jewelry manufacturing exports in Delhi rescinded from July 1, 2017. Approval and documentation required.</h1> The notification exempts excisable capital goods, components, and materials used in manufacturing jewelry for export from excise duty under certain conditions. It applies to 100% export-oriented undertakings in the Special Export Oriented Complex in New Delhi. Conditions include approval by the Board of Approval, direct use in jewelry manufacturing for export, and restrictions on domestic sales. The notification outlines procedures for duty-free procurement, movement, and accounting of goods, with specific requirements for bonds, documentation, and verification. The exemption was rescinded by a subsequent notification effective July 1, 2017.
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