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    <title>Duty exemption on re-import of Cut &amp; Polished Diamonds sent abroad for Certification/ Grading</title>
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    <description>Zero duty re-import is allowed for cut and polished diamonds (0.25 carat or more) sent abroad for certification/grading to specified authorized laboratories, provided the exporter has an annual export turnover meeting the Rs 5 crores threshold for each of the last three years and re-import occurs within three months; the facility is subject to procedural guidelines issued by the customs authority.</description>
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      <description>Zero duty re-import is allowed for cut and polished diamonds (0.25 carat or more) sent abroad for certification/grading to specified authorized laboratories, provided the exporter has an annual export turnover meeting the Rs 5 crores threshold for each of the last three years and re-import occurs within three months; the facility is subject to procedural guidelines issued by the customs authority.</description>
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