The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 6/2002-Central Excise, dated the 1st March, 2002 [G.S.R. 127 (E), dated the 1st March, 2002] and was last amended by notification No. 62/2002-Central Excise, dated the 31st December, 2002 [G.S.R. No. 858 (E), dated the 31st December, 2002.
WHEREAS in the matter of import of Mulberry Raw Silk (not thrown), 2A grade and below (hereinafter referred to as the subject goods), falling under sub-heading 5002.00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, Peoples’ Republic of China, the designated authority vide its preliminary findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 20th December, 2002.
The matter has been examined by the Board. Considering that this facility would help promote exports of jewellery from SEZs and also considering that this would provide further flexibility of operations to the gem and jewellery manufacturing units in SEZ, it has been decided that the gem and jewellery manufacturing units in SEZ may be allowed to take out plain semi -finished jewellery into DTA for job work subject to the condition that the goods, finished or semi-finished including studded jewellery containing quantity and purity equal to the plain semi -finished jewellery taken out for job work shall be brought back within a period of 30 days. However, no diamonds, precious or semiprecious stones and studded jewellery shall be allowed to be taken out of the Zone for sub-contracting. For the purpose of taking out plain semi-finished Jewellery for job-work.