Amendment in Notification no. 9/2012-Customs dated 9th March 2012


Central government vide notification no. 07/2017-Customs dated 1st March 2017 hereby makes the following further amendments in earlier notification.

In the said notification-after the proviso to condition (v), the following paragraph shall be inserted, namely:-

after the proviso to condition (v), the following paragraph shall be inserted, namely:-

Notwithstanding anything contained herein above, the exemption contained in this notification shall also be applicable, if the exportation and re-importation of cut and polished diamonds as stated above are undertaken by the authorised offices or agencies in India of the laboratories mentioned under paragraph 4.74 of Handbook of Procedures 2015-2020 on behalf of the exporters subject to the fulfillment of conditions (ii),(iii),(iv) and(v) specified herein above and in the Foreign Trade Policy and Handbook of Procedures. ”

Click on link for more details: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2017/cs-tarr2017/cs07-2017.pdf

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