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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.... Revenue Central Board of Excise & Customs Sub : 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....

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....broad.   It is understood that the exporter pays charges/fee to such certification agencies for certifying such diamonds. It 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 e....

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....p; Difficulty, if any, faced in implementation of the above said instruction, may please be brought to the notice of the Board at the earliest.                                           &nbs....