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<h1>Customs tariff classification for pearls, precious stones, precious metals, articles, imitation jewellery and coin.</h1> Customs Tariff Section XIV designates classification and scope for natural or cultured pearls, precious and semi-precious stones, precious metals, metals clad with precious metal, related articles, imitation jewellery and coin within Chapter 71 of the First Schedule, with a sectional note to guide tariff classification and customs documentary treatment.