Section 10(1) in Articles of Jewellery (Collection of Duty) Rules, 2016
(1)A manufacturer or principal manufacturer, as the case may, may remove any inputs or semi-finished articles or finished articles for further processing, testing, repair, re-conditioning, hallmarking, display in exhibitions or for any other purpose including as samples, to some other premises, without payment of duty, if such removal does not involve sale, under a challan, issue voucher or any other document prepared by him for this purpose, duly signed by the manufacturer or principal manufacturer, as the case may be, or his authorised agent. Such challan or issue voucher or any other document shall contain the following details:-(a)name and registration number of the manufacturer or principal manufacturer, as the case may be;(b)description and quantity of articles;(c)name of the person carrying the articles along with his signature and proof of identity; and(d)date of removal.
