https://www.taxtmi.com/notifications?id=19774 Amendment restricts the exemption to goods "when imported into India by the gem and jewellery units" and adds that the exemption also applies to gold under Heading No. 71.08 imported by designated trading and banking agencies for supply to gem and jewellery units in Export Processing Zones and specified export-oriented undertakings, provided that where gold is imported on behalf of a jewellery unit the unit follows procedures specified by the Collector of Customs and complies with the conditions in paragraph 1 of the notification. en-us Fri, 08 Nov 1991 00:00:00 +0530 Mon, 24 Aug 2009 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=19774 Amendment restricts the exemption to goods "when imported into India by the gem and jewellery units" and adds that the exemption also applies to gold under Heading No. 71.08 imported by designated trading and banking agencies for supply to gem and jewellery units in Export Processing Zones and specified export-oriented undertakings, provided that where gold is imported on behalf of a jewellery unit the unit follows procedures specified by the Collector of Customs and complies with the conditions in paragraph 1 of the notification. Notifications Customs Fri, 08 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/notifications?id=19774