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Export through Exhibitions/Export Promotion Tours/Export of branded jewellery/
Export through show rooms abroad/Duty Free Shops :
SEZ gem and jewellery, units shall be entitled for the following:
(i) Export of gold/silver/platinum jewellery and articles thereof, for holding/
participating in exhibitions abroad with the permission of Development
Commissioner.
Export through show rooms abroad /Duty Free Shops
(ii) Personal carriage of gold/ silver/ platinum jewellery, precious,
semi-precious stones, beads and articles.
(iii) Export of jewellery and branded jewellery, is also permitted for
display/sale in the permitted shops set up abroad.
(iv) Display/sell in the permitted shops set up abroad or in the show rooms of
their distributors/agents.
(v) Set up show rooms/retail outlets at the International Airports for sale of
jewellery.
Personal carriage of Export/ Import parcel.
Personal carriage of gems and jewellery export parcels by foreign bound
passengers and personal carriage gems and jewellery, import parcels by an Indian
or foreign national may be permitted as per the conditions given in paragraph
7.15 of the Handbook (Vol.1).
Export by post / courier
Gold/silver/platinum jewellery and articles thereof may be exported by
airfreight or through Foreign Post Office or through courie
Disposal of Rejects/Scrap/ Waste/ Remnants :
Rejects/scrap/waste/remnants arising out of production process or in connection
therewith may be sold in the DTA on payment of applicable duty. No duty shall be
payable in case scrap/waste/ remnants/ rejects are destroyed within the Zone
after intimation to the Custom authorities or destroyed outside the SEZ with the
permission of Custom authorities. Destruction as stated above shall not apply to
gold, silver, platinum, diamond, precious and semi precious stones.
Replacement/Repair of Goods
1. The general provisions of Policy relating to export of replacement/ repaired
goods shall apply equally to SEZ units, save that, cases not covered by these
provisions shall be considered on merits by the Development Commissioner.
2. The goods sold in the DTA and found to be defective may be brought back for
repair/ replacement under intimation to Development Commissioner.
3. Goods or parts thereof on being imported/ indigenously procured and found
defective or otherwise unfit for use or which have been damaged or become
defective after import/ procurement may be returned and replacement obtained or
destroyed. In the event of replacement, the goods may be brought back from the
foreign suppliers or their authorised agents in India or the indigenous
suppliers.
4. Goods may be transferred to DTA/abroad for repair/ replacement, testing or
calibration, quality testing and R & D purpose under intimation to Customs
authorities.
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