SECTION-XIV

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.

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Exim Code

Item Description

Policy

Policy Conditions

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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

 

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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

 

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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

 

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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

 

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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

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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.

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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

 

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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

 

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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

 

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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

 

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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

 

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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

 

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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

 

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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

 

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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

 

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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

 

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7118

Coin

7118 10 00

Coin (other than gold coin), not being legal tender

 Free

 

7118 90 00

Other

 Free

 Subject to RBI Regulations.

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