Setting up Private/Public bonded warehouse for diamonds and gemstones for import and re-export therefrom-reg.

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..... missioners of Customs/Central Excise, All Commissioners of Customs /Central Excise. Madam /Sir Sub: Setting up Private/Public bonded warehouse for diamonds and gemstones for import and re-export therefrom-reg. Attention is invited to erstwhile scheme for setting up private/public bonded warehouse in SEZ/DTA for import and re-exports of cut & polished diamonds, cut & polished colored gems stone .....

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..... r non-dutiable goods in term of section 57 of the Customs Act, 1962. 4. Accordingly, the circular No. 28/98-Cus. dated 24.04.1998 stands withdrawn to the above extent. 5. As a transitory arrangement for the existing warehouses to surrender the bonding license, a period of three months is granted from the date of issue of this circular. For this three months period, diamonds and gemstones may be .....

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