Section 23(2) in The Special Economic Zones (Customs Procedures) Regulations, 2003
(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.
