Special provisions relating to Gems and Jewellery EOUs

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Full Text of the Document

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....f the EOU can import gold in primary form, upto 10 Kgs in a financial year through personal carriage, as per guidelines prescribed by RBI and DOR; (ii) The items of gems and jewellery to be taken out temporarily into DTA without payment of duty for the purpose of display and to be returned thereafter; (iii) Personal carriage of gold/ silver/ platinum jewellery, cut & polished diamonds, semi-pr....