Natural
or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metal,
metals clad with Precious Metal and Articles thereof; Imitation Jewellery;
Coin
CHPATER – 71
Natural or Cultured Pearls, Precious or
Semi-Precious Stones, Precious Metal,
metals clad with Precious Metal and Articles thereof;Imitation Jewellery;
Coin
Notes:
1. Subjects to Note 1 (a) to Section VI and except as
provided below, all articles consisting wholly or partly::
(a) Of natural or cultured pearls or of precious of
semi-precious stones (natural, synthetic of reconstructed), or
(b) Of Precious metal or of metal clad with precious metal, are to be
classified in this Chapter.
2.
(a) Headings 7113, 7114 and 7115 do not cover articles
in which precious metal or metal clad with precious metal is present
as minor constituents only, such as minor fittings or minor ornamentation
(for example, monograms, ferrules and rims ) and paragraph (b) of the
foregoing Note does not apply to such articles.
(b) Heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents)
3. This Chapter does not cover:
(a) Amalgams of precious metal, or colloidal precious
metal (heading 2843);
(b) Sterile surgical suture materials, dental fillings or other goods
of Chapter 30;
(c) Goods of Chapter 32 (for example, luster’s);
(d) Supported catalysts (heading 3815;
(e) Articles of heading 4202 or 4203 referred to in Note 2 (B) to Chapter
42;
(f) Articles of heading 4303 or 4304;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear, headgear or other articles of Chapter 64 or 65
(ij) Umbrellas, walking sticks or other articles of Chapter 66;
(k) Abrasive goods of heading 6804 or 6805 or Chapter 82, containing
dust or powder of precious or semi-precious stones (natural or synthetic):
articles of Chapter 82 with a working part of precious or semi-precious
stones (natural, synthetic or reconstructed); machinery, mechanical
appliances or electrical goods, or parts thereof, of Section XVI. However,
articles and parts thereof, wholly of precious or semi-precious stones
(natural, synthetic or reconstructed) remain classified in this Chapter,
except unmounted worded sapphires and diamonds for styli (heading 8522);
(l) Articles of Chapter 90, 91 or 92 (Scientific instruments, clocks
and watches, musical instruments);
(m) Arms or parts thereof (Chapter 93);
(n) Articles Covered by Note 2 to Chapter 95;
(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter;
or
(p) Original sculptures or statutory (heading 9703), collectors’
pieces (heading 9705) or antiques of an age exceeding one hundred years
(heading 9706), other than natural or cultured pearls or precious or
semi-precious stones.
4.
(a) The expression “precious metal” means
silver, gold and platinum
(b) The expression “platinum” means platinum, iridium, osmium,
palladium, rhodium and ruthenium.
(c) The expression “precious or semi-precious stones” does
not include any of the substances specified in Note 2 .....(b)
to Chapter 96.
5. For the purpose of this Chapter,
any alloy (including a sintered mixture and an inter-metallic compound)
containing precious metal is to be treated as an alloy of precious metal
if any one precious metal is to be treated as an alloy of precious metal
if any one precious metal constituents as much as 2% by weight, of the
alloy. Alloys of precious metal are to be classified according to the
following rules:
(a) An alloy containing 2% or more, by weight, of
platinum is to be treated as an alloy of platinum;
(b) An alloy containing 2% or more, by weight, of gold but no platinum,
or less than 2% by weight, of platinum, is to be treated as an alloy
of gold;
(c) Other alloys containing 2% or more, by weight, of silver are to
be treated as alloys of silver.
6. Except where the context otherwise
requires, any reference in this Schedule to precious metal or to any particular
precious metal includes a reference to alloys treated as alloys of precious
metal or of the particular metal in accordance with the rules in Note
5 above, but not to metal clad with precious metal or to base metal or
non-metals plated with precious metal.
7. Throughout this Schedule the expression”metal
clad with precious metal” means material made with a base of metal
upon one or more surfaces of which there is affixed by soldering, brazing,
welding, hot-rolling or similar mechanical means a covering of precious
metal. Except where the context otherwise requires, the expression also
covers base metal inlaid with precious metal.
8. Subject to Note 1 (a) to Section
VI, goods answering to a description in heading 7112 are to be classified
in that heading and in no other heading of this Schedule.
9. For the purpose of heading 7113, the expression “
articles of jewellery” means:
(a) Any small objects of personal adornment (gem-set
or not) (for example, rings, bracelets, necklaces, broaches, ear-ring,
watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious
or other medals and insignia); and
(b) Articles of personal use of kind normally carried in the pocket,
in the handbag or on the person (such as cigarette cases, powder boxes,
chain purses, catechu; boxes)
10. For the purpose of heading 7114,
the expression “articles of goldsmiths’ or silversmiths’
wares” includes such articles as ornaments, table-ware, toilet-ware,
smokers’ requisites and other articles of household, office or religious
use
11. For the purposes of heading 7117,
the expression “imitation jewellery” means articles of jewellery
within the meaning of paragraph (a) of Note 9 above (but not including
buttons or other articles of heading 96. 06, or dress-combs, hair-sliders
or the like, or hairpins, of heading 9615), not incorporating natural
or cultured pearls, precious or semi-precious stones (natural, synthetic
or reconstructed) nor (except as plating or as minor constituents) precious
metal or metal clad with precious metal.
SUB-HEADING NOTES
a. For the purposes of sub-headings 7106 10, 7108 11,
7110 11, 7110 31 and 7110 41, the expressions “powder” and
“in powder form” mean products of which 90% or more by weight
passes through a sieve having a mesh aperture of 0.5 mm.
b. Notwithstanding the provisions of Chapter Note 4(b),
for the purposes of sub-headings 7110 11 and 7110 19, the expression “platinum”
does not include iridium, osmium, palladium, rhodium or ruthenium.
c. For the classification of alloy in the sub-heading
of heading 7110, each alloy is Ito be classified with that metal, platinum,
palladium, rhodium, iridium osmium or ruthenium which predominates by
weight over each other of these metals.
| ______________________________________________________________________________________
|
| Exim
Code |
Item
Description |
Policy
|
Policy
Conditions |
| ______________________________________________________________________________________
|
| I.-
NATURAL OR CULTURED PEARLS AND PECIOUS OR SEMI-PRECIOUS TONES
|
|
7101
|
Pearls, natural or cultured, whether
or not worked or graded but not strung, mounted or set; pearls,
natural or cultured, temporarily strung for convenience of transport
|
|
7101 10
|
Natural pearls:
|
|
|
|
7101 10 10
|
Unworked
|
Free
|
|
|
7101 10 20
|
Worked
Cultured pearls:
|
Free
|
|
|
7101 11
|
Unwrought or in powder form:
|
|
|
|
7101 21 00
|
Unworked
|
Free
|
|
|
7101 22 00
|
Worked
|
Free
|
|
| ______________________________________________________________________________________
|
|
7102
|
Diamonds whether or not worked,
but not mounted or set
|
|
7102 10 00
|
Unsorted
Industrial :
|
Free
|
|
|
7102 21
|
Unworked or simply sawn, cleaved or bruted:
|
|
|
|
7102 21 10
|
Sorted
|
Free
|
|
|
7102 21 20
|
Unsorted
|
Free
|
|
|
7102 29
|
Other:
|
|
|
|
7102 29 10
|
Crushed
|
Free
|
|
|
7102 29 90
|
Other
Non-industrial :
|
Free
|
|
|
7102 31 00
|
Unworked or simply sawn, cleaved or bruted
|
Free
|
|
|
7102 39
|
Other:
|
|
|
|
7102 39 10
|
Diamond, cut or otherwise worked but not mounted
or set |
Free
|
|
|
7102 39 90
|
Other
|
Free
|
|
| ______________________________________________________________________________________
|
|
7103
|
Precious stones (other than diamonds)
and semi-precious stones, whether or not worked or graded but not
strung, mounted or set; ungraded precious stones (other than diamonds)
and semi-precious stones, temporarily strung for convenience of
transport
|
|
7103 10
|
Unworked or simply sawn or roughly shaped:
Precious stones:
|
|
|
|
7103 10 11
|
Emerald
|
Free
|
|
|
7103 10 12
|
Ruby & Sapphire
|
Free
|
|
|
7103 10 19
|
Other
Semi-precious stones:
|
Free
|
|
|
7103 10 21
|
Feldspar (Moon stone)
|
Free
|
|
|
7103 10 22
|
Garnet
|
Free
|
|
|
7103 10 23
|
Agate
|
Free
|
|
|
7103 10 24
|
Green Aventurine
|
Free
|
|
|
7103 10 29
|
Other
Otherwise worked :
|
Free
|
|
|
7103 91 00
|
Ruby, sapphire and emerald
|
Free
|
|
|
7103 99
|
Other:
|
|
|
|
7103 99 10
|
Feldspar (Moon Stone)
|
Free
|
|
|
7103 99 20
|
Garnet
|
Free
|
|
|
7103 99 30
|
Agate
|
Free
|
|
|
7103 99 40
|
Chalcedony
|
Free
|
|
|
7103 99 90
|
Other
|
Free
|
|
| ______________________________________________________________________________________
|
|
7104
|
Synthetic or reconstructed precious
or semi-precious stones, whether or not worked or graded but not
strung, mounted or set; ungraded synthetic or reconstructed precious
stones, temporarily strung for convenience of transport
|
|
7104 10 00
|
Piezo-electric quartz
|
Free
|
|
|
7104 20 00
|
Other, uncorked or simply sawn or roughly shaped
|
Free
|
|
|
7104 90 00
|
Other
|
Free
|
|
| ______________________________________________________________________________________
|
|
7105
|
Dust and powder of natural or
synthetic precious or semi-precious stones
|
|
7105 10 00
|
Of diamonds,
|
Free
|
|
|
7105 90 00
|
Other
|
Free
|
|
| II. Precious
metals and metal clad with precious metals
|
| ______________________________________________________________________________________
|
|
7106
|
Silver (including silver plated
with gold or platinum), unwrought or in semi-manufactured forms,
or in powder form
|
|
7106 10 00
|
Powder
Other:
|
Free
|
Subject to RBI Regulations.
|
|
7106 91 00
|
Unwrought
|
Free
|
Subject to RBI Regulations.
|
|
7106 92
|
Semi-manufactured:
|
|
|
|
7106 92 10
|
Sheets, plates, strips, tubes and pipes
|
Free
|
Subject to RBI Regulations.
|
|
7106 92 90
|
Other
|
Free
|
Subject to RBI Regulations.
|
| ______________________________________________________________________________________
|
|
7107
|
Base metals clad with silver,
not further worked than semi-manufactured
|
|
7107 00 00
|
Base metals clad with silver, not further worked
than semi-manufactured |
Free
|
|
| ______________________________________________________________________________________
|
|
7108
|
Gold (including gold plated with
platinum) unwrought or in semi-manufactured forms, or in powder
form
Non-Monetary:
|
|
7108 11 00
|
Powder
|
Free
|
Subject to RBI Regulations.
|
|
7108 12 00
|
Other unwrought forms
|
Free
|
Subject to RBI Regulations.
|
|
7108 13 00
|
Other semi- manufactured forms
|
Free
|
Subject to RBI Regulations.
|
|
7108 20 00
|
Monetary
|
Restricted
|
|
| ______________________________________________________________________________________
|
|
7109
|
Base metals or silver, clad with
gold, not further worked than semi-manufactured
|
|
7109 00 00
|
Base metals or silver, clad with gold, not further
worked than semi-manufactured
|
Free
|
|
| ______________________________________________________________________________________
|
|
7110
|
Platinum, unwrought or in semi-
manufactured form, or in powder form
Platinum:
|
|
7110 11 |
Unwrought or in powder form |
|
|
|
7110 11 10
|
Unwrought
|
Free
|
|
|
7110 11 20
|
In powder form
|
Free
|
|
|
7110 19 00
|
Other
Palladium: |
Free
|
|
|
7110 21 00
|
Unwrought or in powder form
|
Free
|
|
|
7110 29 00
|
Other
Rhodium : |
Free
|
|
|
7110 31 00
|
Unwrought or in powder form
|
Free
|
|
|
|
|
|
|
|
7110 39 00
|
Other
Iridium, osmium and ruthenium:
|
Free
|
|
|
7110 41 00
|
Unwrought or in powder from
|
Free
|
|
|
7110 49 00
|
Other
|
Free
|
|
| ______________________________________________________________________________________
|
|
7111
|
Base metals, silver or gold, clad
with platinum, not further worked than semi-manufactured
|
|
7111 00 00
|
Base metals, silver or gold, clad with platinum,
not further worked than semi-manufactured
|
Free
|
|
| ______________________________________________________________________________________
|
|
7112
|
Waste and scrap of precious metal
or of metal clad with precious metal; other waste and scrap containing
precious metal or precious metal compounds, of a kind used principally
for the recovery of precious metal
|
|
7112 30 00
|
Ash containing precious metal or precious metal
compounds
Other :
|
Free
|
|
|
7112 91 00
|
Of gold, including metal clad with gold but excluding
sweepings containing other precious metals
|
Free
|
|
|
7112 92 00
|
Of platinum, including metal clad with platinum
but excluding sweepings containing other precious metals
|
Free
|
|
|
7112 99
|
Other:
|
|
|
|
7112 99 10
|
Of silver, including metal clad with silver but
excluding sweepings containg other precious metals
|
Free
|
|
|
7112 99 20
|
Sweepings containing gold or silver |
Free
|
|
|
7112 99 90
|
Other
|
Free
|
|
| III.
–JEWELLERY, GOLDSMITH’S AND SILVERSMITHS’ WARES AND OTHER ARTICLES
|
|
7113
|
Articles of Jewellery and parts
thereof, of precious metal or of metal clad with precious metal
Of precious metal whether or not
plated or clad with precious metal:
|
|
7113 11
|
Of silver, whether or not plated or clad with
other precious metal: |
|
|
|
7113 11 10
|
Jewellery with filigree work
|
Free
|
|
|
7113 11 20
|
Silver Jewellery with gems
|
Free
|
|
|
7113 11 30
|
Other articles of Jewellery
|
Free
|
|
|
7113 11 90
|
Parts
|
Free
|
|
|
7113 19
|
Of other precious metal, whether or not plated
or clad with precious metal:
|
|
|
|
7113 19 10
|
Of gold, unstudded
|
Free
|
|
|
7113 19 20
|
Of gold, set with pearls
|
Free
|
|
|
7113 19 30
|
Of gold set with diamonds
|
Free
|
|
|
7113 19 40
|
Of gold, set with other precious and semi-precious
stones |
Free
|
|
|
7113 19 50
|
Of platinum, unstudded
|
Free
|
|
|
7113 19 60
|
Parts
|
Free
|
|
|
7113 19 90
|
Other
|
Free
|
|
|
7113 20 00
|
Of base metal clad with precious metal:
|
Free
|
|
| ______________________________________________________________________________________
|
|
7114
|
Articles of goldsmiths’ or silversmiths’
wares and parts thereof, of precious metal or of metal clad with
precious metal
Of precious metal, whether or not plated or clad with precious
metal:
|
|
7114 11
|
Of silver, whether or not plated or clad with
precious metal: |
|
|
|
7114 11 10
|
Articles
|
Free
|
|
|
7114 11 20
|
Parts
|
Free
|
|
|
7114 19
|
Of other precious metal, whether or not plated
or clad with precious metal:
|
|
|
|
7114 19 10
|
Articles of gold
|
Free
|
|
|
7114 19 20
|
Articles of platinum
|
Free
|
|
|
7114 19 30
|
Parts
|
Free
|
|
|
7114 20
|
Of base metal clad with
precious metal:
|
|
|
|
7114 20 10
|
Articles clad with gold
|
Free
|
|
|
7114 20 20
|
Other articles
|
Free
|
|
|
7114 20 30
|
Parts
|
Free
|
|
| ______________________________________________________________________________________
|
|
7115
|
Other articles of precious metal
or of metal clad with precious metal
|
|
7115 10 00
|
Catalysts in the from of wire cloth or grill,
of platinum |
Free
|
|
|
7115 90
|
Other
|
|
|
|
7115 90 10
|
Laboratory and industrial articles of precious
metal |
Free
|
|
|
7115 90 20
|
Spinneret’s made mainly of gold
|
Free
|
|
|
7115 90 90
|
Other
|
Free
|
|
| ______________________________________________________________________________________
|
|
7116
|
Articles of natural and cultured
pearls, precious or semi-precious stones(natural, synthetic or reconstructed
|
|
7116 10 00
|
Of natural or cultured pearls
|
Free
|
|
|
7116 20 00
|
Of precious or semi-precious stones (natural,
synthetic or reconstructed)
|
Free
|
|
| ______________________________________________________________________________________
|
|
7117
|
Imitation Jewellery Of base metal,
whether or not plated with precious metal :
|
|
7117 11 00
|
Cuff-links and studs
|
Free
|
|
|
7117 19
|
Other:
|
|
|
|
7117 19 10
|
Bangles
|
Free
|
|
|
7117 19 20
|
German Silver jewellery
|
Free
|
|
|
7117 19 90
|
Other
|
Free
|
|
|
7117 90
|
Other:
|
|
|
|
7117 90 10
|
Jewellery studded with imitation pearls or imitation
or synthetic stones |
Free
|
|
|
7117 90 90
|
Other
|
Free
|
|
| ______________________________________________________________________________________
|
|
7118
|
Coin
|
|
7118 10 00
|
Coin (other than gold coin), not being legal
tender |
Free
|
|
|
7118 90 00
|
Other
|
Free
|
Subject to RBI Regulations.
|
| ______________________________________________________________________________________
|
|