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M. Jewellery

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Any jewellery/ articles manufactured by a mechanised process and unstudded, (not applicable under Advance Authorisation)

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Advance Authorisation for gold imports requires inspection, staged export obligation compliance, and regular reporting under FTP norms.
Standard Input-Output Norms under the Foreign Trade Policy prescribe the input entitlement for jewellery and articles manufactured by a mechanised process ... Summary

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Acts Income Tax