Dutiability on Certification Charges incurred on Cut and Polished Diamond Re-imported after Certification under Exemption Notification No. 55/2001-Cus dated 16-03-2001- Reg

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....Dutiability on Certification Charges incurred on Cut and Polished Diamond Re-imported after Certification under Exemption Notification No. 55/2001-Cus dated 16-03-2001- Reg. It has been brought to the notice of the Board that benefit of notification No. 55/ 2001-Customs, dated 16-05-2003 is being denied on cut and polished diamonds re-imported after Certification / grading from specified laborat....

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....was not the intention of the Government to charge duty on such charges and freight expenses incurred by the exporter. The condition in the notification that such diamonds re-imported will match with the value, circumference, height and weight of the diamond exported has been incorporated, only with the intention of preventing any substitution of diamonds in the process of such certification. It is....