Special provisions relating to Gems and Jewellery EOUs

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..... son 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 without payment of duty for the purpose of display and to be returned thereafter; (iii) Personal carriage of gold/ silver/ platinum jewellery, cut polished diamon .....

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..... Us situated in the municipal limits of Calcutta, Chennai, Delhi and Mumbai and sold to a foreign-bound passenger are allowed to be transferred to the retail outlets or showrooms set up in the departure lounge or Customs warehouse at international airports for being handed over to the said passenger for the purpose of export. (vi) Removal of moulds, tools, patterns, and drawings into the DTA f .....

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