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Special provisions relating to Gems and Jewellery EOUs - CBEC's Customs Manual 2023 - Customs

Extract

..... 31. Special provisions relating to Gems and Jewellery EOUs: 31.1 The EOUs in Gems and Jewellery sector are allowed certain special facilities as mentioned below, with prior permission of Assistant/ Deputy Commissioner of Central Excise and Customs. (i) An authorized person of 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 with .....

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Special provisions relating to Gems and Jewellery EOUs - CBEC s Customs Manual 2023 - Customs

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