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of <h1>Customs Exemption: Cultured Pearls and Rough Semi-Precious Stones Duty-Free, Real Pearls at 40% Duty.</h1> Notification No. 50/94-Cus, dated March 1, 1994, issued by the Central Government under the Customs Act, 1962, exempts certain goods within Chapter 71 of the Customs Tariff Act, 1975, from customs duties exceeding specified rates. The exemptions apply to raw cultured pearls, including mixtures with real pearls, and rough semi-precious stones, both of which are exempt from customs duty. However, real pearls, raw or unworked, are subject to a 40% ad valorem duty. These measures are deemed necessary in the public interest.
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