Classification of pearls and precious metals under the tariff schedule confirms categorical inclusion and no section-level exceptions.

Classification of natural or cultured pearls, precious and semi-precious stones, precious metals, metals clad with precious metal, and articles thereof, including imitation jewellery and coin, is grouped under the Central Excise Tariff First Schedule as the tariff section dealing with such items; the section note contains no additional qualifying provisions and therefore no supplementary section-level exceptions apply.

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