Goenka Diamond & Jewels Ltd. Goenka Diamond and Jewels Limited is engaged in the business of cutting and polishing of diamonds, and manufacturing and retailing of diamond/jewelry. The Company operates through two segments: Diamond & Gems, and Retail Jewellery Operations. The Company supplies the polished diamonds primarily to wholesalers, jewelry manufacturers, traders and retailers based in India and other countries, such as Hong Kong, South East Asia and the United States. The Company has a diamond processing unit at special economic zone (SEZ) in Surat for processing of rough diamonds and another facility in Mumbai to cater to the local market and for the jewelry making operations. Its subsidiaries include Solitaire Diamond Exports, M. B. Diamonds LLC and Goenka Diamond & Jewels DMCC.