Import of Jewellery and its Remaking is an Authorised Manufacturing Activity by SEZ Units
[SEZ Circular No. 37 dated 7th September 2009]
Sub: Clarification on whether import, re-melt, re-make and export of imported finished jewellery is an authorized activity in SEZ.
Reference has been received in this department seeking clarification on whether re-melt, re-make and export of imported finished jewellery is an authorized activity in SEZ.
2. In view of the provisions contained in Section 2(r) of SEZ Act, 2005 read with Rule 27(1) of SEZ Rules, it is clarified that import of jewellery and its remaking is an authorised manufacturing activity by an SEZ unit holding letter of approval for manufacturing of jewellery. Further import would include re -import of exported jewellery.