Personal Carriage of gems and jewellery for Export promotion tours
7.22.2
Personal carriage of gold/silver/ platinum jewellery, cut and polished diamonds, precious, semi-precious stones, beads and articles as samples upto US $ 100,000 for export promotion tours and temporary display/sale abroad by SEZ units is also permitted with the approval of the Development Commissioner subject to the following conditions:
(a) SEZ units shall bring back the goods or repatriate the sale proceeds within 45 days from the date of departure through normal banking channel
(b) The unit shall declare personal carriage of such goods to the Customs while leaving the country and obtain necessary endorsement.