PARA 4.4.17

Private/Public Bonded Warehouses may be set up in EPZ/DTA for import and re-export of cut & Polished diamonds, cut & polished coloured gemstones, uncut & unset precious & semi-precious stones. Import & re-export of cut & polished diamonds & cut & polished coloured gemstones will be subject to achievement of minimum value addition of 5%

(Please refer Cus Ntf. Nos.43/2002 dt.19/04/2002 & 45/2002, 46/2002, 47/2002 dated 22/04/2002)