The labs need to follow some procedures to avail of the exemption as mentioned in the notification. The procedures include amongst others - allotting a 'unique control number' to each batch, detailed descriptions of goods being imported, submitting a quarterly statement with addressing import and re-export parcels to be prepared before the 25th of the month following the end of the quarter, etc. The dimaonds are to be re-exported within three months from the exact same port where they were imported, reports add.
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