8.32
Exports from EOUs/EPZ Units
Re-export of imported goods and export of domestically procured goods including goods generated out of the partial processing/ manufacture from such goods are permitted. Besides, supply of unsuitable/broken cut and polished diamonds, rough diamonds precious and semi-precious stones, upto 5% of the value of imported or indigenously procured goods to the DTA against the valid REP/Gem REP /Diamond Imprest Licences as applicable on payment of appropriate duty are also permitted.
(Above para has been amended vide NTF. NO. 36/1997, DT. 29/01/1998)