Specific Exemption

Notification No. Subject
Notification No. 146/1993-Cus dated 28.06.1993 Exemption available on Platinum falling under CH 71.10-CTA
Notification No. 248/1976-Cus dated 02.08.1976 Exemption available on precious stones (Falling under CH 71), imported by post on 'approval or return' basis
Notification No. 97/1999-Cus dated 21.07.1999 Exemption on standard gold bars imported by a bank authorised by Reserve Bank of India.
Notification No. 56/2000-Cus dated 05.05.2000 Exemption on specific conditions gold/silver/platinum (including jewellery) when imported by nominated agencies, status holders, or exporters of standing under the Scheme of Export against supply by foreign buyer
Notification No. 57/2000-Cus dated 08.05.2000 Exemption on silver, gold and platinum imported as replenishment under the Scheme for Export through Exhibitions/Export Promotion Tours/Export of Branded Jewellery.
Notification No.25/2001-Cus dated 01.03.2001 Exemption on gold and silver produced out of copper anode slime when re-imported after the process of toll smelting or toll processing done thereon.
Notification No.86/2001-Cus dated 07.08.2001 Exemption on specified gold, platinum and silver when imported under Replenishment Licence .
Notification No.60/2002-Cus dated 07.06.2002 Exemption on raw pearls, natural or cultured, and precious or semi-precious stones( other than rough diamonds), unset and uncut.
Notification No.09/2012-Cus dated 09.03.2012 Duty free re-import of cut & polished diamonds into India after certification/grading by the laboratories / agencies as notified in the Foreign Trade Policy
Notification No.40/2015-Cus dated 21.07.2015 Regarding Exemption for customs duty on cut and polished diamonds imported by specified agencies in FTP