https://www.taxtmi.com/circulars?id=1526 Certification charges and related freight paid to foreign certifying agencies shall not be included as additional value for the purpose of Notification No. 55/2001-Cus; re-imported cut and polished diamonds certified abroad remain eligible for duty-free import provided the notification's other conditions, including matching value and physical characteristics to prevent substitution, are met. en-us Fri, 05 Sep 2003 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1526 Certification charges and related freight paid to foreign certifying agencies shall not be included as additional value for the purpose of Notification No. 55/2001-Cus; re-imported cut and polished diamonds certified abroad remain eligible for duty-free import provided the notification's other conditions, including matching value and physical characteristics to prevent substitution, are met. Circulars Customs Fri, 05 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1526