Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

REPLENISHMENT FOR GEM & JEWELLERY

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nes from tumbled/broken/sliced/damaged rough semi-precious stones, not covered by S.No. 2.1 of less than US$350 per carat FOB 60 1. Precious or semiprecious stones unset & uncut 2. Rough semiprecious stones in tumbled/broken/sliced/damaged form. (ii) Cut & Polished Coral 65 1. Coral unprepared, or coral sticks not cut to any shape or size (iii) Cut & Polished precious stones (when per carat FOB is more than US$ 600) 90 1. Emeralds Uncut and Unset 2. Rubies Uncut and Unset 3. Sapphires Uncut and Unset 4. Precious stones unset including in tumbled/ broken/ sliced/ damaged form 2.3 Cut & Polished Onyx 50 1 Sliced Onyx. 3. Jewellery containing palladium and studded/ strung with diamonds, Precious or semi-precious stones, real .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lots. 1. Rough synthetic stones. 2. Cubic Zirconia 3. Empty jewellery Boxes (1 %) Note (General): Necklaces strung or threaded, with cut and polished precious/semiprecious stones/polished and processed pearls will also fall under respective entries of this Appendix and replenishment allowed accordingly, provided the value of metal fittings, namely, clips, clasps, pins, hooks etc. is negligible and such value is excluded Note for S.No.3: (1) Studded/Strung Jewellery containing Synthetic or Imitation stones exceeding 10% of the value of Jewellery excluding the value of metal, in addition to the Diamonds, precious or semi-precious stones and/ or Pearls are excluded from the scope of this Export Product (2) Precious Metal Jewellery as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to in Sl.No.4 will be covered by this entry. In other words, only jewellery made of base metal like aluminium, copper, brass etc. and studded/strung with synthetic/ imitation stones/ plastic beads, wood to be given on a stamp paper (Minimum of Two Rupees en beads, etc. would fall under this Sl.No. Base metal imitation jewellery studded/ strung with semi-precious stones will also fall under this Sl.No. (2) Production of customs attested invoices is not required while claiming replenishment. (3) Cuff links (including brass cuff links) studded with synthetic/ imitation stones, decorated cuff links and gold plated cuff links will also fall under this Sl.No. Note for Sl.No. 5.1: (1) Jhumka, Rings, Finger rings, belts, necklaces, Ghungroos et .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates