TaxTMI 
TaxTMI 
Duty drawback on gold and silver jewellery: Procedure for Drawback claim thereof
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....eded by this Trade Facility from the date of issue of the Trade Facility. 2. The drawback rates prescribed for gold and silver jewellery and parts thereof shall not be applicable to goods manufactured or exported in discharge of export obligation against any scheme of the relevant Export & Import Policy of the Foreign Trade Policy of the Government of India, which provides for duty free import/replenishment/procurement from local sources of gold/silver. 3. Since drawback for gold and silver jewellery shall be admissible subject to purity as aforesaid, it is necessary to ascertain the quality and purity of such gold/ silver exported, by subjecting the goods to examination by Bureau of Indian Standards (hereinafter called BIS) approved Assa....
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....of test (i.e. for purity/stone wt etc.). 3. The sample is to be tested by any of the BIS certified assaying centres in Ernakulam or Trichur Districts (as mentioned in annexure-2 of this Trade facility) for: i. Purity and ii. Ascertain wt of stones in the case of studded jewellery. If the ascertained weight, as per test report, of stones of a random sample tallies with the declared weight of that item, then declared weight of the stones in the shipping bill may be accepted for computing the net weight of studded jewellery. 4. A Customs attested copy of the invoice to be sent with the letter. The test memo should be issued in running serial numbers and the details should be recorded in separate register kept at ACC for this purpose. AC/D....
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.... list and present it to Appraiser ACC. The Preventive Officer, while handing over the package shall also make a declaration on the reverse of the Original Shipping Bill in the following lines: - "Certified that I have supervised the drawal of samples from the jewellery covered under Invoice No........... by the staff of ......................................................... (Name of Assaying Centre) and escorted the same packages containing jewellery meant for export from ......................................................... (Name of Assaying Centre) to ACC" Dated signature of the Officer (seal) (g). The examiner/Appraiser (ACC) may examine the cargo after verifying the declaration made by preventive officer and write the examina....