(a)

Import of gold of 18 carat and above shall be allowed under the replenishment scheme

(b)

Duty free import entitlement of consumables for metals other than Gold, Platinum shall be 2% of FOB value of exports during the previous financial year.

(c)

Duty free import entitlement of commercial samples shall be Rs 100,000.

(d)

Duty free re-import entitlement for rejected jewellery shall be 2% of the FOB value of exports

(e)

Cutting and polishing of gems and jewellery, shall be treated as manufacturing for the purposes of exemption under Section 10A of the Income Tax Act