4A.2.2
- Document type
- Policy
- Reference no.
- O
- Dated
Export of Cut & Polished Diamonds for Certification/ Grading & Re-import
4A.2.2
Export of Cut & Polished Diamonds for Certification/ Grading & Re-import
An exporter (with annual export turnover of Rs 5 crores for each of the last three years) may export cut & polished diamonds (each of 0.25 carat or more) abroad to any of the above agencies/ laboratories with re-import facility at zero duty within 3 months from the date of export. Such facility of export and subsequent re-import at zero duty will be subject to guidelines issued by CBEC, Department of Revenue.
(Above paragraph 4A.2.1 & 4A.2.2 has been added vide NTF. NO. 100/2010, DT. 28/02/2012)