Competent Authority Approval for Single Letter of Approval (LoA) for Eligible Plain and/or Studded Jewellery Based on Applications received by Gem & Jewellery Units

[SEZ Instruction No 100 dated 25 October 2019]

Subject: Single letter of approval (LoA) for all categories under Chapter 71 of ITC HS.

I am directed to state that representations had been received in this Department for single LoA for all categories under Chapter 71 of ITC HS. The representations have been examined and following decisions have been taken, with the approval of competent authority, regarding issuance of LoA to a Gems & Jewellery (G&J) unit:

(i) Single LoA for the items under Chapter 71 of ITC HS may be issued for eligible plain and/or studded jewellery based on application received by the unit.

(ii) Besides, all the extant instructions regulating activities like manufacturing of gold coins, blanks, medallions, other articles of gold etc. and trading activity for gold, silver, platinum, other precious metals, diamonds and other precious and semi-precious stones, inter-unit transfer between G&J units within the same SEZ will continue to be applicable.

(iii) The units will be required to indicate projected values of indigenous/imported capital goods in their application form. Within the approved value of plant & machinery/ capital goods, G&J units can import/ indigenously procure any machinery required for their authorized operations.

(iv) Permission for manufacture & export of plain/studded jewellery containing gold of 8 carats to 22 carats only will be applicable as per DOC instruction No. 88 dated 16.08.2017.

(v) DGFT Notification No. 43/2015-20 dated 05.11.2018 shall be applicable in respect of findings (containing gold of 3 carats and above up to a maximum limit of 22 carats), like posts, push backs, locks which help in collating the jewellery pieces together.

2. DCs/UACs are requested to keep in mind the above mentioned points and requirement of Units while considering any proposal from gems & jewellery units under their jurisdiction.

3. This issues with the approval of the competent authority.

No D.12/4/2013 -SEZ (Pt.)