Specified goods used for manufacture of Jewellery for export
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....r cent export oriented undertaking in the Special Export Oriented Complex for the manufacture of jewellery at Jhandewalan, New Delhi (hereinafter referred to as the said Complex), from the whole of the duty of Customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty, if any leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- (i) the importer has been authorised to establish a hundred per cent export oriented undertaking in the said Complex for the purpose of manufacture of jewellery for export out of India; (ii) the importer is covered, wherever, required, by a general or specific permit issued i....
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.... manufacture of the jewellery for export; (viii) the importer agrees to bring the said goods into the said Complex and use them within the said Complex in the manufacture of jewellery for export out of India; (ix) the importer agrees to export out of India all the jewellery manufactured within the said Complex for the period stipulated by the Board of Approval or such extended period as may be specified by the Board of Approval; (x) on expiry of the period referred to in condition (ix) above, the importer shall pay the following duties, namely :- (a) duty of customs on capital goods on depreciated value but at the rates of duty of customs prevalent at the time of import; (b) duty of customs on raw materials and on components ....
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