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    <title>Import and export of gems and jewellery</title>
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    <description>Import and export of gems and jewellery are permitted through courier: imports (including samples) by EOUs and SEZ units are allowed, and exports of cut and polished diamonds, gems and jewellery under any FTP scheme from EOUs, SEZs or DTA are allowed through courier, subject to a per consignment value limit specified by the customs manual.</description>
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