https://www.taxtmi.com/notifications?id=24675 Customs duty and integrated tax are exempted for re-imported cut and polished diamonds certified by laboratories or agencies notified in the Foreign Trade Policy, provided exporters meet eligibility criteria, each diamond meets a minimum carat weight, re-import occurs within the prescribed period (with specified extensions where applicable), certification/grading reports are produced, and the re-imported stones match the export invoice in value and dimensions subject to specified tolerances. Authorised national offices of the notified laboratories may act on behalf of exporters if core conditions are met. en-us Fri, 09 Mar 2012 00:00:00 +0530 Fri, 21 Mar 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=24675 Customs duty and integrated tax are exempted for re-imported cut and polished diamonds certified by laboratories or agencies notified in the Foreign Trade Policy, provided exporters meet eligibility criteria, each diamond meets a minimum carat weight, re-import occurs within the prescribed period (with specified extensions where applicable), certification/grading reports are produced, and the re-imported stones match the export invoice in value and dimensions subject to specified tolerances. Authorised national offices of the notified laboratories may act on behalf of exporters if core conditions are met. Notifications Customs Fri, 09 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/notifications?id=24675