TaxTMI 
TaxTMI 
Customs notifications amended - Cut and polished precious stones – import and re import
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....low, in the manner specified in the corresponding entry in column 3 of the said Table, namely:- Table Sl.No. Notification No. and Date Amendment 1 2 3 1. 94/96-Customs, dated the 16th December, 1996, G.S.R. 569(E), dated the 16th December, 1996. In the said notification,- (i) in the table,- (a) after Sl. No. 2A and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:- 1 2 3 "2B. Cut and polished precious and semi precious stones exported for treatment abroad as referred to in Paragraph 4A.20.1 of the Foreign Trade Policy, other than those falling under Sl. No. 1"; Duty of Customs which would be leviable if the value of re-imported precious and semi precious stones after treatment w....
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....onomic Zone (SEZ) or other Export Oriented Undertaking (EOU) or Electronic Hardware Technology Park (EHTP) unit or Software Technology Park (STP) unit, as the case may be, without payment of duty for the purpose of manufacture and export therefrom or for use within the unit after giving prior intimation to the said officer, subject to maintenance of proper accounts of removal and receipt of goods and following the procedure of in-bond movement of goods; (4c) The unit may remove the capital goods temporarily within the country without payment of duty for the purposes of test, repair, calibration, refining and return thereof, after giving intimation to the said officer, subject to maintenance of proper accounts of removal and receipt of good....
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....s: Provided that the export value of such spares, components and promotional materials shall not be taken into consideration for fulfilment of Net Foreign Exchange Earnings (NFE) and for availing Domestic Sale Entitlement as specified in paragraph 6.8 of the Foreign Trade Policy."; (4) for paragraph 11A, the following paragraph shall be substituted, namely:- "11A. Notwithstanding anything contained in this notification, if the said officer is satisfied that the unit engaged in the manufacture of textiles and textile articles has left over textile fabric or textile material, he shall allow such unit to clear such unutilized left over textile fabric or textile material into Domestic Tariff Area on payment of duty on transaction value as if....