The agreement covers a wide range of goods and services. It deals with aspects such as rules of origin, Customs procedures, government procurement, intellectual property rights, and e-commerce. Further tariff concessions to come in force on both sides over 5 years, which will lead to lower tariffs for almost 98 percent of exports and 90 per cent of imports from the UAE. Indian exports are set to get zero percent duty access in a span five to ten years, including electronic goods, chemicals and petrochemicals cement, ceramics and machinery accounting for about 9 percent of the value of current exports to the UAE. India has given tariff concessions to UAE on gold, and UAE  eliminated tariffs on jewellery.

https://globalsmenews.com/india-uae-cepa-to-benefit-smes/