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DGFT Hand Book of Procedures Foreign Trade Procedure (upto 31/03/2007) 4A.31

Duty free import of samples

4A.31

Duty free import of gems and jewellery samples upto Rs 3 lakhs or 0.25% of the average of the last three years export turnover of gems and jewellery items, whichever is lower, shall be allowed in a financial year as per the terms and conditions of Customs notification.

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