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Gem and Jewellery manufactured in the EPZ/FTZ and sold to foreign bound passengers transferred through showrooms at International Airports - Amendment to Notification No. 177/94-Cus. - 195/94 - Customs -TariffExtract Gem and Jewellery manufactured in the EPZ/FTZ and sold to foreign bound passengers transferred through showrooms at International Airports - Amendment to Notification No. 177/94-Cus. Notification No. 195/94-Cus. Dated 6-12-1994 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 177/94-Customs, dated the 21st October, 1994, namely :- In the said notification, in paragraph 1, after condition (12) and the entry relating thereto the following shall be inserted, namely :- "(13) gem and jewellery manufactured in the said Zone and sold to a foreign bound passenger may be transferred in accordance with the Import and Export Policy to the retail outlets or showrooms set up in the departure lounge or customs warehouse at international Airports specified in the Annexure-II to this notification for being handed over to the said passenger for the purpose of export, as per procedure specified by the Collector of Customs in this regard.".
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