CHAPTER 71 (Chapter Notes)

Relevant Judgements

Tariff Item

Description of goods

 Unit Policy

Rate of duty                                         SWS : 10% 
SAFTA: 5%
Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
 

I.—NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES

           

7101

 PEARLS, NATURAL OR CULTURED, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; PEARLS, NATURAL OR CULTURED, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT            
7101 10 - Natural pearls :            
7101 10 10      --- Unworked kg. Free 5% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%		 UAE: Nil
Australia: 1.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7101 10 20      --- Worked kg. Free 10% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%		 UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Cultured pearls :            
7101 21 00      -- Unworked kg. Free 5% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%		 UAE: Nil
Australia: 1.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7101 22 00      -- Worked kg. Free 10% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%		 UAE: Nil
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/0.25%/2.5%/5%/6.25%
7102 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET            
7102 10 00 - Unsorted c/k Free  10% - BCD: Nil1
IGST: 0.25%/1.5%
AIDC: 0.35%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Industrial :            
*7102 21      -- Unworked or simply sawn, cleaved or bruted:            
7102 21 10           --- Sorted c/k Free 10% - BCD: Nil6
IGST: 0.25%/1.5%
AIDC: 0.35%		 Korea: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
7102 21 20           --- Unsorted c/k Free 10% - BCD: Nil6
IGST: 0.25%/1.5%
AIDC: 0.35%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
7102 29      -- Other :            
7102 29 10           --- Crushed c/k Free 10% - BCD: Nil1
IGST: 0.25%/1.5%
AIDC: 0.35%		 UAE: 6%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7102 29 90           --- Other c/k Free 10% - BCD: Nil1
IGST: 0.25%/1.5%
AIDC: 0.35%		 UAE: 6%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Non-industrial :            
*7102 31 00      -- Unworked or simply sawn, cleaved or bruted c/k Free 10% - BCD: Nil6
IGST: 0.25%/1.5%
AIDC: 0.35%		 Korea: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
7102 39      -- Others :            
7102 39 10           --- Diamond, cut or otherwise worked but not mounted or set c/k Free 10% - BCD: Nil1
IGST: 0.25%/1.5%
AIDC: 0.35%		 Singapore: Nil
Mauritius: 7%
UAE: 6.5%
Chile: 80%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7102 39 90           --- Other c/k Free 10% - BCD: Nil1
IGST: 0.25%/1.5%
AIDC: 0.35%		 Singapore: Nil
Mauritius: 7%
UAE: 6%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; U NGRA DED P R ECI OU S S TO NE S (O T HE R T HA N D IA M ON DS) A ND S E M I-P R ECI O US S TON E S, TEMP ORARILY ST RUNG F OR CONVENIENCE OF TRANSPORT            
7103 10 - Unworked or simply sawn or roughly shaped:            
       --- Precious or semi-precious stones of “Beryl” and “Chrysoberyl  ” mineralogical species:            
7103 10 31           ---- Emerald kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 32           ---- Yellow/golden/pink/red/green beryl kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 33           ---- Chrysoberyl (including chrysoberyl cat’s eye) kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 34           ---- Alexandrite  (including alexandrite cat’s eye) kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 39           ---- Other kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
       --- Precious or semi-precious stones of “Corundum” and “Feldspar” mineralogical species:            
7103 10 41           ---- Ruby kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 42           ---- Sapphire kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 43           ---- Moonstone kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 49           ---- Other kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
       --- Precious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species:            
7103 10 51           ---- Garnet kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 52           ---- Lapis-lazuli  kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 59           ---- Other kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
       --- Precious or semi-precious stones of “Prehnite  ” and “Quartz” mineralogical species:            
7103 10 61           ---- Prehnite kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 62           ---- Agate  kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 63           ---- Aventurine  kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 64           ---- Chalcedony  kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 69           ---- Other kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
            --- Precious or semi-precious stones of “Tourmaline  ” and “Zoisite” mineralogical species:            
7103 10 71           ---- Tourmaline  kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 72           ---- Tanzanite  kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 79           ---- Other kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7103 10 90      --- Other kg. Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Korea: Nil
Singapore: Nil
UAE: Nil
Afghanistan: 100%
Australia: 0.1%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
  - Otherwise worked:            
7103 91      -- Ruby, sapphire and emeralds:            
7103 91 10           --- Ruby c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 91 20           --- Sapphire c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 91 30           --- Emeralds c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99      -- Other:            
            --- Precious or semi-precious stones of “Beryl” and “Chrysoberyl  ” mineralogical species, other than “Emerald”:            
7103 99 11                ---- Yellow/golden/pink/red/green beryl c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 12                ---- Chrysoberyl (including chrysoberyl cat’s eye) c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 13                ---- Alexandrite  (including alexandrite cat’s eye) c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 19                ---- Other c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
            --- Precious or semi-precious stones of “Corundum” and “Feldspar” mineralogical species, other than “Ruby” and “Sapphire”:            
7103 99 21                ---- Moonstone c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 29                ---- Other c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
            --- Precious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species:            
7103 99 31                ---- Garnet c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 32                ---- Lapis-lazuli  c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 39                ---- Other  c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
 

               ---- Precious or semi-precious stones of "Prehnite" and "Quartz" mineralogical species:

            
            --- Precious or semi-precious stones of “Prehnite  ” and “Quartz” mineralogical species:            
7103 99 41                ---- Prehnite c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 42                ---- Agate  c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 43                ---- Aventurine  c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 44                ---- Chalcedony  c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 49                ---- Other c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
            --- Precious or semi-precious stones of “Tourmaline  ” and “Zoisite” mineralogical species            
7103 99 51                ---- Tourmaline c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 52                ---- Tanzanite  c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 59                ---- Other c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7103 99 90           --- Other c/k Free 10% - BCD: 0.5%
IGST: 0.25%
AIDC: 0.35%		 Singapore: Nil
UAE: 6%
Afghanistan: 100%
Australia: 1.5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7104 SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMIPRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT            
7104 10 00 - Piezo-electric quartz kg. Free 10% - BCD: Nil1 /0.5%
IGST: 0.25%/1.5%
AIDC: 0.35%		 UAE: 3%
Australia: 1.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other, unworked or simply sawn or roughly shaped:            
7104 21      -- Diamonds:            
7104 21 10           --- Industrial c/k Free 10% - BCD: Nil1 /0.5%
IGST: 0.25%/1.5%
AIDC: 0.35%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7104 21 20           --- Non-industrial c/k Free 10% - BCD: Nil1 /0.5%
IGST: 0.25%/1.5%
AIDC: 0.35%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7104 29 00      -- Other kg. Free 10% - BCD: Nil1 /0.5%
IGST: 0.25%/1.5%
AIDC: 0.35%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other:            
7104 91      -- Diamonds:            
7104 91 10           --- Industrial c/k Free 10% - BCD: Nil1 /0.5%
IGST: 0.25%/1.5%
AIDC: 0.35%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7104 91 20           --- Non-industrial c/k Free 10% - BCD: Nil1 /0.5%
IGST: 0.25%/1.5%
AIDC: 0.35%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7104 99 00      -- Other kg. Free 15% - BCD: Nil1 /0.5%
IGST: 0.25%/1.5%
AIDC: 0.35%		 Singapore: Nil
Mauritius: Nil
UAE: 10.5%
Australia: 3.0%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7105 DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI-PRECIOUS STONES            
7105 10 - Of diamonds :            
7105 10 10      --- Of heading 7102 c/k Free 10% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%		 UAE: 7%
Chile: 80%
Australia: 2.0%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7105 10 20      --- Of heading 7104 c/k Free 10% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%		 UAE: 7%
Chile: 80%
Australia: 2.0%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7105 90 00 - Other c/k Free 10% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%		 UAE: 7%
Australia: 2.0%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  II.—PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL            
7106 SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM            
7106 10 00 - Powder kg. Restricted  10% - BCD: 10%
IGST: 3%
AIDC: 1%
SWS: NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
7106 91      -- Unwrought:            
7106 91 10           --- Grains kg. Restricted  10% - BCD: 10%
 IGST: 3%
AIDC: 1%
SWS: NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7106 91 90           --- Other kg. Restricted  10% - BCD: 10%
 IGST: 3%
AIDC: 1%
SWS: NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7106 92      -- Semi-manufactured :            
7106 92 10           --- Sheets, plates, strips, tubes and pipes kg. Restricted  10% - BCD: 10%
 IGST: 3%
AIDC: 1%
SWS: NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7106 92 20           --- Bar kg. Restricted  10% - BCD: 10%
 IGST: 3%
AIDC: 1%
SWS: NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7106 92 90           --- Other kg. Restricted  10% - BCD: 10%
 IGST: 3%
AIDC: 1%
SWS: NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7107 00 00 BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED THAN SEMI-MANUFACTURED kg. Free 10% - BCD: 5%
IGST: 3%
AIDC: 0.35%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7108 GOLD (INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM            
  - Non-monetary :            
7108 11 00      -- Powder kg. Restricted  10% - BCD: 10%/NIL
IGST: 3%
AIDC: 1%
SWS: NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7108 12 00      -- Other unwrought forms kg. Restricted  10% - BCD: 10%/NIL
IGST: 3%
AIDC: 1%
SWS: NIL		 Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7108 13 00      -- Other semi-manufactured forms kg. Restricted  10% - BCD: 10%/NIL
IGST: 3%
AIDC: 1%
SWS: NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7108 20 00 - Monetary kg. Restricted 10% - BCD: 10%/NIL
IGST: 3%
AIDC: 1%
SWS: NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7109 00 00 BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHER WORKED THAN SEMI-MANUFACTURED kg. Free 10% - BCD: 5%
IGST: 3%
AIDC: 0.35%		 UAE: 5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7110 PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORM, OR IN POWDER FORM            
  - Platinum :            
7110 11      -- Unwrought or in powder form:            
7110 11 10           --- Unwrought form kg. Free 10% - BCD: 5%
IGST: 3%
AIDC: 0.35%1.4%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
7110 11 20           --- In powder form kg. Free 10% - BCD: 5%
IGST: 3%
AIDC: 0.35%1.4%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
7110 19 00      -- Other kg. Free 10% - BCD: 5%
IGST: 3%
AIDC: 0.35%1.4%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Palladium:            
7110 21 00      -- Unwrought or in powder form kg. Free 10% - BCD: 5%
IGST: 3%
AIDC: 0.35%1.4%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7110 29 00      -- Other kg. Free 10% - BCD: 5%
IGST: 3%
AIDC: 0.35%1.4%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Rhodium  :            
7110 31 00      -- Unwrought or in powder from kg. Free 2.5% - BCD: 7.5%1
IGST: 3%
AIDC: 0.35%1.4%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7110 39 00      -- Other kg. Free 2.5% - BCD: 7.5%1
IGST: 3%
AIDC: 0.35%1.4%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Iridium, osmium and ruthenium :            
7110 41 00      -- Unwrought or in powder from kg. Free 10% - BCD: 5%
IGST: 3%
AIDC: 0.35%1.4%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7110 49 00      -- Other kg. Free 10% - BCD: 5%
IGST: 3%
AIDC: 0.35%1.4%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7111 00 00 BASE METALS, SILVER OR GOLD, CLAD WITH  PLATINUM, NOT FURTHER WORKED THAN SEMI-MANUFACTURED10 kg. Free 10% - BCD: 5%
IGST: 3%
AIDC: 0.35%		 UAE: 5%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7112 WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL OR PRECIOUS METAL COMPOUNDS, OF A KIND USED PRINCIPALLY FOR THE RECOVERY OF PRECIOUS METAL OTHER THAN GOODS OF HEADING 8549            
7112 30 00 - Ash containing precious metal or precious metal compounds kg. Restricted 10% - BCD: 10%1,5 /10%
IGST: 3%
AIDC: 0.35%
SWS :  NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
7112 91 00      -- Of gold, including metal clad with gold but excluding sweepings containing other precious metals kg. Restricted 10% - BCD: 10%1,5 /10%
IGST: 3%
AIDC: 0.35%
SWS :  NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 4.58%/5%
7112 92 00      -- Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals kg. Restricted 10% - BCD: 10%1,5 /10%
IGST: 3%
AIDC: 0.35%
SWS :  NIL		 UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 4.58%/5%
7112 99      -- Other :            
7112 99 10           --- Of silver, including metal clad with silver but excluding sweepings containing other precious metals kg. Restricted 10% - BCD: 10%1,5 /10%
IGST: 3%
AIDC: 0.35%
SWS :  NIL		 UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 4.58%/5%
7112 99 20           --- Sweepings containing gold or silver kg. Restricted 10% - BCD: 10%1,5 /10%
IGST: 3%
AIDC: 0.35%
SWS :  NIL		 UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 4.58%/5%
7112 99 90           --- Other kg. Restricted 10% - BCD: 10%1,5 /10%
IGST: 3%
AIDC: 0.35%
SWS :  NIL		 UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  III.—JEWELLERY, GOLDSMITHS’ AND SILVERSMITHS’ WARES AND OTHER ARTICLES            
7113 ARTICLES OF JEWELLERY AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL            
  - Of precious metal whether or not plated or clad with precious metal:            
7113 11      -- Of silver, whether or not plated or clad with other precious metal:            
7113 11 10           --- Jewellery with filigree work kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
            --- Other Jewellery:            
7113 11 41                ---- Unstudded kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7113 11 42                ---- Studded with pearls kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7113 11 43                ---- Studded with diamonds of heading 7102 kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7113 11 44                ---- Studded with diamonds of heading 7104 kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7113 11 45                ---- Studded with other precious and semi-precious
stones		 kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7113 11 49                ---- Other kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7113 11 90           --- Parts kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7113 19      -- Of other precious metal, whether or not plated or clad with precious metal :            
            --- Of gold:            
7113 19 11                ---- Unstudded kg. Restricted  25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 19 12                ---- Studded with pearls kg. Restricted  25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 19 13                ---- Studded with diamonds of heading 7102 kg. Restricted    25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 19 14                ---- Studded with diamonds of heading 7104 kg. Restricted    25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 19 15                ---- Studded with other precious and semi-precious stones kg. Restricted    25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 19 19                ---- Other kg. Restricted 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
            --- Of platinum :            
7113 19 21                ---- Unstudded kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 19 22                ---- Studded with pearls kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 19 23                ---- Studded with diamonds of heading 7102 kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 19 24                ---- Studded with diamonds of heading 7104 kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 19 25                ---- Studded with other precious and semi-precious stones kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 19 29                ---- Other kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 19 60           --- Parts kg. Restricted  25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 19 90           --- Other kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
7113 20 00 - Of base metal clad with precious metal kg. Free 25% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS  : NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
7114 ARTICLES OF GOLDSMITHS’ OR SILVERSMITHS’ WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL            
  - Of precious metal, whether or not plated or clad with precious metal :            
7114 11      -- Of silver, whether or not plated or clad with precious metal :            
7114 11 10           --- Articles kg. Free 25% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%
SWS  : NIL		 Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7114 11 20           --- Parts kg. Free 25% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%
SWS  : NIL		 Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7114 19      -- Of other precious metal, whether or not plated or clad with precious metal :            
7114 19 10           --- Articles of gold kg. Restricted 25% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%
SWS  : NIL		 Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/0.25%/2.5%/5%/6.25%
7114 19 20           --- Articles of platinum kg. Free 25% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%
SWS  : NIL		 Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/0.25%/2.5%/5%/6.25%
7114 19 30           --- Parts kg. Free 25% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%
SWS  : NIL		 Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/0.25%/2.5%/5%/6.25%
7114 20 - Of base metal clad with precious metal :            
7114 20 10      --- Articles clad with gold kg. Free 25% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%
SWS  : NIL		 Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/0.25%/2.5%/5%/6.25%
7114 20 20      --- Other articles kg. Free 25% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%
SWS  : NIL		 Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/0.25%/2.5%/5%/6.25%
7114 20 30      --- Parts kg. Free 25% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%
SWS  : NIL		 Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/0.25%/2.5%/5%/6.25%
7115 OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL            
7115 10 00 - Catalysts in the from of wire cloth or grill, of platinum kg. Free 10% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7115 90 - Other:            
7115 90 10      --- Laboratory and industrial articles of precious metal precious metal kg. Free 10% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%		 Mauritius: 7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/0.25%/2.5%/5%/6.25%
7115 90 20      --- Spinneret’s made mainly of gold kg. Free 10% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 4.35%/2.5%		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/0.25%/2.5%/5%/6.25%
7115 90 90      --- Other kg. Free 10% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%		 Mauritius: 7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/0.25%/2.5%/5%/6.25%
7116 ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES(NATURAL, SYNTHETIC OR RECONSTRUCTED)            
7116 10 00 - Of natural or cultured pearls kg. Free 10% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%		 Mauritius: 7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7116 20 00 - Of precious or semi-precious stones (natural, synthetic or reconstructed) kg. Free 10% - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%
AIDC: 0.35%		 Mauritius: 7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7117 IMITATION JEWELLERY            
  - Of base metal, whether or not plated with precious metal :            
7117 11 00      -- Cuff-links and studs kg. Free 25% or  Rs.600 per Kg., whichever is higher - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%/NIL
AIDC: 0.35%
SWS: NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7117 19      -- Other :            
7117 19 10           --- Bangles kg. Free 25% or Rs.600 per Kg., whichever is higher - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%/NIL
AIDC: 0.35%
SWS: NIL		 Singapore: Nil
Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7117 19 20           --- German silver jewellery kg. Free 25% or Rs.600 per Kg., whichever is higher - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%/NIL
AIDC: 0.35%
SWS: NIL		 Singapore: Nil
Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7117 19 90           --- Other kg. Free 25% or Rs.600 per Kg., whichever is higher - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%/NIL
AIDC: 0.35%
SWS: NIL		 Singapore: Nil
Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7117 90 - Other :            
7117 90 10      --- Jewellery studded with imitation pearls or imitation or synthetic stones kg. Free 25% or Rs.600 per Kg., whichever is higher - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%/NIL
AIDC: 0.35%
SWS: NIL		 Singapore: Nil
Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7117 90 90      --- Other kg. Free 25% or Rs.600 per Kg., whichever is higher - BCD:
Nil2 0.5%  5%
10%1,3,4 12.5%4  
IGST: 3%/NIL
AIDC: 0.35%
SWS: NIL		 Singapore: Nil
Mauritius: 15.50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7118 COIN            
7118 10 00 - Coin (other than gold coin), not being legal tender kg. Free 10% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS :  NIL		 Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
7118 90 00 - Other kg. Restricted  10% - BCD: 10%
IGST: 3%
AIDC: 0.35%/1%
SWS :  NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)

2. If the said coins are imported with the approval of the Reserve Bank of India and are utilised for disbursement by the Scheduled bank in accordance with the regulations of the Reserve Bank of India, sanctioning foreign exchange for travelers.
Explanation.- The expression "Scheduled bank" means the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955), a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or any other bank, being a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934). (Vide:- Notification No.50/2017-Condition No- 39)

3. If,-
(a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above;
(b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced;
(c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar;
(d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and
(e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above. (Vide:- Notification No.50/2017-Condition No- 40)

4. If,-
1. (a) the duty is paid in convertible foreign currency;
(b) the quantity of import does not exceed one kilograms of gold and ten kilograms of silver per eligible passenger; and
2. the gold or silver is,-
(a) carried by the eligible passenger at the time of his arrival in India, or
(b) the total quantity of gold under items (i) and (ii) of Sr. No. 356 does not exceed one kilogram and the quantity of silver under Sr. No. 357 does not exceed ten kilograms per eligible passenger; and
(c ) is taken delivery of from a customs bonded warehouse of the State Bank of India or the Minerals and Metals Trading Corporation Ltd., subject to the conditions 1 ;
Provided that such eligible passenger files a declaration in the prescribed form before the proper officer of customs at the time of his arrival in India declaring his intention to take delivery of the gold or silver from such a customs bonded warehouse and pays the duty leviable thereon before his clearance from customs.
Explanation.- For the purposes of this notification, "eligible passenger" means a passenger of Indian origin or a passenger holding a valid passport, issued under the Passports Act, 1967 (15 of 1967), who is coming to India after a period of not less than six months of stay abroad; and short visits, if any, made by the eligible passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days and such passenger has not availed of the exemption under this notification or under the notification being superseded at any time of such short visits (Vide:- Notification No.50/2017-Condition No- 41)

5. If the importer at the time and place of clearance: -
(i) gives an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, regarding percentage of precious metals contained in spent catalyst or Ash containing precious metal being imported and to the effect that the said goods are imported for recovery of precious metals.;
(ii) produces a certificate from the Ministry of Environment, Forest and Climate Change before the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, permitting import of spent catalyst or Ash containing precious metal for recovery or recycling purposes.  (Vide:- Notification No.50/2017-Condition No-106)

6. If, the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate issued under Kimberley Process Certification Scheme (KPCS) certifying that the imported goods are diamonds, not further worked than simply sawn. (Vide:- Notification No.50/2017-Condition No-110)