Circular No. 1/2003-Cus.
2nd January, 2003
F. No. 305/154/2002-FTT
Government of India
Ministry of Finance & Company Affairs.
Department of Revenue
(Central Board of Excise & Customs)
Subject: Permision for Taking Out Plain Semi-finished Jewellery for Job Work in DTA by Gem & Jewellery Manufacturing Units in SEZ-Reg.
I am directed to invite your attention to Paragraph 7.12(b) (i) of the Exim Policy 2002-2007 on the above subject. In terms of this Paragraph, gold/silver/platinum can be taken out of SEZ for job-work subject to the condition that the goods, finished or semi finished jewellery including studded jewellery containing quantity and purity equal to the gold/silver/platinum so taken out shall be brought back to the Zone within 30 days. It has been brought to the notice of the Board by the trade that under the SEZ Scheme, the gem and jewellery manufacturing units are not being permitted to take out semi-finished plain jewellery into DTA for job work as there is no such provision in the Exim Policy 2002-2007. A request has been made that, in the interest of export promotion, such a facility should be allowed. The Department of Commerce has supported the proposal, stating that if this facility is extended to the units in SEZs, it would substantially increase the export of jewellery from SEZs.
2. 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, the procedure prescribed in the Board’s Circular No. 65/2002-Cus dated 7-10-2002 may be followed.
3. Wide publicity may be given by issue of a Public Notice in this regard.
4. Difficulties, if any, faced in the implementation of above instructions, may be brought to the notice of the Board at an early date.
Kindly acknowledge receipt of this Circular.
