https://www.taxtmi.com/acts?id=41734 Appendix-4F sets replenishment rates as percentages of FOB for defined gem and jewellery export categories and specifies corresponding permitted import items. It establishes documentary and compositional conditions: studding values are determined by exporter declaration subject to customs appraisal, replenishment for uncut/unset stones and pearls is allowed proportionally to their FOB content in the export, interchangeability of studding materials is not permitted, and certain entries do not require production of customs-attested invoices. Classification and eligibility depend on specified composition thresholds and ancillary item percentages. en-us Mon, 08 May 2023 15:41:22 +0530 Mon, 08 May 2023 15:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41734 Appendix-4F sets replenishment rates as percentages of FOB for defined gem and jewellery export categories and specifies corresponding permitted import items. It establishes documentary and compositional conditions: studding values are determined by exporter declaration subject to customs appraisal, replenishment for uncut/unset stones and pearls is allowed proportionally to their FOB content in the export, interchangeability of studding materials is not permitted, and certain entries do not require production of customs-attested invoices. Classification and eligibility depend on specified composition thresholds and ancillary item percentages. Act-Rules DGFT Mon, 08 May 2023 15:41:22 +0530 https://www.taxtmi.com/acts?id=41734