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    <title>Single letter of approval (LoA) for all categories under Chapter 71 of ITC HS</title>
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    <description>Single Letter of Approval may be issued to Gems &amp; Jewellery units for eligible plain and/or studded jewellery under Chapter 71, while units must continue to follow extant instructions on manufacturing, trading and inter unit transfers. Units must indicate projected values of indigenous and imported capital goods in applications and may import or procure machinery within approved plant and machinery value. Manufacture and export of plain/studded jewellery is permitted only within prescribed gold carat limits and specified findings/components containing gold are governed by an existing DGFT notification.</description>
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