The Central Board of Indirect Taxes (CBIC) has issued a notification to direct that no customs duty is required for the import of “Simply Sawn Diamonds” under tariff items 7102 21 and 7102 3100 during the period from July 1, 2017, to February 1, 2022.
[Notification No. 70/2024-Customs (NT) dated 23.10.2024]