Section 23(1) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(1)The zone unit engaged in the manufacture and export of gem and jewellery shall be allowed to send gold or silver or platinum scrap, dust or sweepings generated in such unit to the Government Mint or Private Mint for conversion into standard gold bars and return thereof to the zone following the procedure laid down by the Customs officers in this regard.
