Section 23 in The Special Economic Zones (Customs Procedures) Regulations, 2003
23. Removal of scrap or dust by gems and jewellery zone unit.
(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.(2)The gold or silver or platinum dust, scrap or sweepings may also be allowed to be cleared into domestic tariff area on payment of duty on the gold or silver or platinum content in the said scrap, dust or sweepings, in accordance with the provision of clause (b) of section 76F of the Act:Provided that the samples of such gold or silver or platinum sweepings, scarp or dust shall be taken at the time of clearance and sent to Government Mint or Private Mint for assaying and assessment shall be finalised on the basis of reports received from the Government Mint or Private Mint, as the case may be.
