Benefit of section 80HHC for export of processed minerals--Clarification regarding export of cut and polished dimensional blocks, granite or other rocks

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....uction under section 80HHC is available, as at present, in respect of "cut and polished minerals and rocks including cut and polished granites" with effect from 1-4-1991 by virtue of insertion of item (x) in the Twelfth Schedule to the Income-tax Act, 1961. The export of dimensional blocks of granite is presently ineligible for the benefit of section 80HHC in view of the CBDT Circular No. 693, dat....