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DGFT Hand Book of Procedures Foreign Trade Procedure (upto 07/04/2006) Para 4A.32

Re-import of rejected jewellery 4A.32

An exporter of plain/ studded precious metal jewellery shall be allowed to re-import duty free the jewellery rejected and returned by the buyer upto 2% of the FOB value of exports in the preceding licencing year with the refund of any duty exemption/refund/replenishment benefit taken on the inputs used as per customs rules and regulations.

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