Replenishment For Gem & Jewellery
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....-Precious stones including cut and polished semi- precious stones 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 semi- precious stones unset & uncut 2. Rough semi- precious 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 Ony....
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....s, stones, chatons, beads, false pearls, etc. with or without diamonds, precious stones, semi-precious stones, real/cultured pearls. 30 1. Glass Beads, False pearls & glass chatons/ glass chatons in stock lots. 2. Rough synthetic stones. 3. Cubic Zirconia 4. 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 Syntheticor Imitation stones exceeding 10....
TaxTMI
TaxTMI