Notification No. 41/99-Cus-Exemption on goods imported for use in manufacture of gold, silver or platinum jewellery or for the cutting and polishing of diamond by the manufacturer holding Replenishment Licences.

Notification No. 41/99-Cus Dated 28-04-99

Exemption on goods imported for use in manufacture of gold, silver or platinum jewellery or for the cutting and polishing of diamond by the manufacturer holding Replenishment Licences.-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 ( 52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts the goods �

(a) as specified in Annexure �I to this notification,-

(i) Upto one per cent. of the Free On Board (FOB) value of preceding financial year of the export of plain or studded Jewellery made of gold or platinum, when imported by the exporter of such gold jewellery or platinum jewellery;

¹[(ii) upto three per cent. of the Free On Board (FOB) value of preceding financial year of the export of rhodium-finish jewellery made of silver imported by the exporter of such rhodium-finish silver jewellery;

(iii) upto two per cent. of the Free On Board (FOB) value of preceding financial year of the export of jewellery made of silver imported by the exporter of such silver jewellery]

^old[(ii) Upto two per cent. of the Free On Board ( FOB) value of preceding financial year of the export of Jewellery made of silver imported by the exporter of such silver jewellery;]

(b) as specified in Annexure �II to this notification upto one per cent. of the Free On Board (FOB) value of preceding financial year of the export of cut and polished diamonds when imported by the manufacturer and exporter of such cut and polished diamonds,

when imported into India against the ¹[Replenishment Authorisation referred to in Para 4A.28 of the ²[Handbook of Procedures (Volume-I)� means Handbook of Procedures (Volume-I) notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India, Extraordinary, Part-I, Section-1 vide Public Notice No. 1/2009-2014, dated the 27^th August, 2009, as amended from time to time] ^Old[Handbook of Procedures Volume-I, the 1st September, 2004- 31st March, 2009, published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 1 (RE-2007)/2004-09, dated the 19^th April, 2007, as amended from time to time] ^old[ Replenishment Licences referred to in para 4.80 of Handbook of Procedures, Volume I, 1^st September, 2004 -31^st March, 2009 published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 1/2004-09, dated the 31^st August, 2004 as amended from time to time], from-

(i) the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975);

(ii) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act:

Provided that goods imported under this notification are used for the manufacture of gold, silver or platinum jewellery or the cut and polished diamonds, as the case may be, for exports by the holders of the said ¹[Replenishment Authorisation] ^old[ Replenishment Licences.]

(Above para has been substituted vide CUS NTF NO.64/2002 DATE 24/06/2002 and No. 87/2004 dated 6-9-2004)

ANNEXURE - I

Sl. No.	Description of goods for exporters of Gems and Jewellery
1.	Special Industrial Adhesives or Gums
2.	Master Alloys (used in gold jewellery for mixing in gold)
3.	Gravar, files and rotary burs or files
4.	Investment powder
5.	Rhodium and plating salts
6.	Waxes.
7.	Enamels for Jewellery
8.	soldering Blocks/Plates, Non Azebeztoz
9.	Tubes, Ceramic Plates, crucibles, lid, insulation for electric/electronic furnaces
10.	Elements, induction coils, thermocouples for electric/electronic furnaces / casting machines
11.	Solders, Solder powders, solder pastes, or precious and non-precious metal alloys
12.	Dies, Jigs, tools for chain making, hammering, facetting, welding/ brazing, M/c./presses
13.	Small tools, burrs, abrasives that operate on micro motors or hand held motors
14.	Molds for hydraulic/pneumatic press
15.	Propriety Precious and Non-Precious salts, baths, brightners, replenishers, additives and compounds, for electroplanting
16.	All sorts and forms of media, compounds, chemical formulations proprietary/non proprietary for polishing, burnishing, cleaning jewellery
17.	Master alloys for making carat gold jewellery mainly constituting silver, copper, Zinc, Palladium and other adhesives in small quantity.
18.	Master alloys for making silver jewelery
19.	Master Alloys for making solders and Gold and Silver jewellery
20.	All kinds of rubbers for making molds - vulcanised, unvulcanised or semi-vulcanised
21.	Silicon rubbers/resin compounds for making molds
22.	Fluxes, heat guard/ shields compounds, pickles, salts for annealing salt baths
23.	Grinding wheels, buff wheels of all kinds for polishing
24.	Anodes for electroplating, special platinised titanium
25.	All forms of media and tools required for texturing jewellery.
³[26	Tags and labels, security censor on card, staple wire and poly bags]

ANNEXURE � II

Sl. No.	Description of goods for exporters of Cut & Polished Diamonds
1.	Special Industrial Adhesives
2.	Gums and Solutions
3.	Synthetic Diamond Powders
4.	Diamond Scaifes
5.	Collects for E.G.S. Sticks (5.5 mm)BS/001/009
6.	Davetail HSS Grief for Top
7.	Spare Box for bottom and Top Tang
8.	Spare for all types of dops.
9.	Collet Angles Flat 35 and 41
10.	E.G.S. Bearing Small Gear
11.	E.G.S. Bearing Big Front
12.	E.G.S. Collet Cap
13.	L.P. Claw
14.	L.P. Tang (Stud and Screw)
15.	L.P. Honder
16.	Emery Carving Stick - G - 80
17.	Wass Cover
18.	Cement for Table Polishing
19.	Anti Corrosion Liquid
20.	Bauxilite Powder No.80
21.	Carbolin Liquid for Polishing
22.	Tube lights only for gem testing lamp
23.	Marking Pen
24.	Sawing Blades
25.	Steel Pots and Pins
26.	Pots for Semi automatic Machine
27.	Diamond Powder
28.	Sawing Rubber Pads
29.	Q - Switch
30.	Yak Rod and flow Tube
31.	Laser Lamp and Flow Tube
32.	Lens (46/58/77 mm)
33.	Axis Screw
34.	Guides with strips and bearing set
35.	Mirror
36.	Coated diamond (Board)
³[37	Tags and labels, security censor on card, staple wire and poly bags.]

2. The notification of the Government of India in the Ministry of Finance, Department of Revenue, No. 79/96-Customs, dated the 8th October, 1996 (G.S.R.456 (E), dated the 8th October, 1996), is hereby rescinded.

1. Substituted vide Notification No. 76/2007-Cus Dated 6/6/2007

2. Substituted vide Notification No. 106/2009-Cus Dated 14/9/2009

3. Added vide Notification No. 97/2010-Cus Dated 21/9/2010

as amended by Notification Nos. 55/2000-cus dt 5-5-2000, 64/2002-Cus dt 24-6-2002, 87/2004-Cus dt 6-9-2004 ,76/2007-Cus dt. 6/6/2007, 106/2009-Cus dt.14/9/2009 and 97/2010-Cus Dt. 21/9/2010.