Exemption whole of duty of Customs and additional duty of Customs, if any, payable on the import of such cut and polished diamonds during the period from the 9th March, 2012 to 1st March, 2017 by the authorized agencies/ offices in India of laboratories

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..... ue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION No. 21/2017-Customs New Delhi, the 22nd May, 2017 G.S.R. 491(E). -Whereas the notification no. 09/2012-Cus dated the 9th March, 2012 of the Government of India, Ministry of Finance, Department of Revenue did not allow benefit of duty free import of cut and polished diamonds exported abroad for certification and grading, b .....

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..... l practice of allowing duty free import of cut and polished diamonds exported for certification and grading was prevalent during the period from the 9th March, 2012 to 1st March, 2017 due to the fact that such duty free import of cut and polished diamonds exported for certification and grading was used to be allowed to these authorized agencies/offices in India of these laboratories under Foreign .....

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..... boratories mentioned in Foreign Trade Policy. Now, therefore, in exercise of the powers conferred by section 28A of the Customs Act, 1962 (52 of 1962), the Central Government, hereby, directs that the whole of duty of Customs and additional duty of Customs, if any, payable on the import of such cut and polished diamonds during the period from the 9th March, 2012 to 1st March, 2017 by the au .....

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