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    <title>Gems &amp; Jewellary Scheme</title>
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    <description>An amendment to Para 8.14(a), Chapter 8, HBP Vol. I adds a new entry establishing that an overseas company with a branch office in India which meets the specified annual average turnover in diamonds during the preceding three licensing years is entitled to claim an LUT benefit calculated as a proportion of that annual average turnover for the preceding three licensing years.</description>
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      <description>An amendment to Para 8.14(a), Chapter 8, HBP Vol. I adds a new entry establishing that an overseas company with a branch office in India which meets the specified annual average turnover in diamonds during the preceding three licensing years is entitled to claim an LUT benefit calculated as a proportion of that annual average turnover for the preceding three licensing years.</description>
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