Chapter 71

Tariff Item

Description of article

 Unit Rate of duty
      Standard Preferential Areas
(1) (2)  (3) (4) (5)
  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. 10% -
7101 10 20 -- Worked Kg. 10% -
  - Cultured pearls :      
7101 21 00 -- Unworked Kg. 10% -
7101 22 00 -- Worked Kg. 10% -
7102 Diamonds, whether or not worked, but not mounted or set      
7102 10 00 - Unsorted c/k 10% -
  - Industrial :      
7102 21 --Unworked or simply sawn, cleaved or bruted :      
7102 21 10 -- Sorted c/k 10% -
7102 21 20 --Unsorted c/k 10% -
7102 29 -- Other :      
7102 29 10 -- Crushed c/k 10% -
7102 29 90 -- Other c/k 10% -
  - Non industrial :      
7102 31 00 -- Unworked or simply sawn, cleaved or bruted c/k 10% -
7102 39 -- Other :      
7102 39 10 -- Diamond, cut or otherwise worked but not mounted or set c/k 10% -
7102 39 90 -- Other c/k 10% -
7103 Precious stones (other than diamonds) and semi precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi precious stones, temporarily strung for convenience of transport      
7103 10 - Unworked or simply sawn or roughly shaped :      
  -- Precious stones :      
7103 10 11 -- Emerald Kg. 10% -
7103 10 12 -- Ruby and sapphire Kg. 10% -
7103 10 19 -- Other Kg. 10% -
  -- Semi-precious stones :      
7103 10 21 -- Feldspar (Moon stone) Kg. 10% -
7103 10 22 -- Garnet Kg. 10% -
7103 10 23 -- Agate Kg. 10% -
7103 10 24 -- Green aventurine Kg. 10% -
7103 10 29 -- Other Kg. 10% -
  Otherwise worked:      
7103 91 00 -- Rubies, sapphires and emeralds : c/k 10% -
7103 99 -- Other :      
7103 99 10 -- Feldspar (Moon stone) c/k 10% -
7103 99 20 -- Garnet c/k 10% -
7103 99 30 -- Agate c/k 10% -
7103 99 40 -- Chalcedony c/k 10% -
7103 99 90 -- Other c/k 10% -
7104 Synthetic or reconstructed precious or semi precious 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. 10% -
7104 20 00 Other, unworked or simply sawn or roughly   shaped Kg. 10% -
7104 90 other:      
7104 90 10 Laboratory -created or laboratory grown or manmade or cultured or synthetic diamonds c/k 10% -
7104 90 90 -- Other Kg. 10% -
7105 Dust and powder of natural or synthetic precious or semi precious stones      
7105 10 00 - Of diamond c/k 10% -
7105 90 00 - Other c/k 10% -
  II - PRECIOUS METALS & METAL 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.

3[12.5%]

old[10%] 

 -
  Other :      
7106 91 00 -- Unwrought Kg.

3[12.5%]

old[10%] 

 -
7106 92 -- Semi manufactured :      
7106 92 10 -- Sheets, plates, strips, tubes and pipes Kg.

3[12.5%]

old[10%] 

 -
7106 92 90 -- Other Kg.

3[12.5%]

old[10%] 

 -
7107 00 00 Base metals clad with silver, not further worked than semi manufactured Kg.

3[12.5%]

old[10%] 

 -
7108 Gold (including gold plated with platinum) unwrought or in semi manufactured forms, or in powder form.      
  - Non monetary :      
7108 11 00 -- Powder Kg.

3[12.5%]

old[10%] 

 -
7108 12 00 -- Other unwrought forms Kg.

3[12.5%]

old[10%] 

 -
7108 13 00 -- Other semi manufactured forms Kg.

3[12.5%]

old[10%] 

 -
7108 20 00 - Monetary Kg.

3[12.5%]

old[10%] 

 -
7109 00 00 Base metals or silver, clad with gold, not further worked than semi manufactured Kg.

3[12.5%]

old[10%] 

 -
7110 Platinum, unwrought or in semi manufactured forms, or in powder form      
  - Platinum :      
7110 11 -- Unwrought or in powder form      
7110 11 10 -- Unwrought form Kg.

3[12.5%]

old[10%] 

 -
7110 11 20 -- In powder form Kg.

3[12.5%]

old[10%] 

 -
7110 19 00 -- Other Kg.

3[12.5%]

old[10%] 

 -
  - Palladium :      
7110 21 00 -- Unwrought or in powder form Kg.

3[12.5%]

old[10%]

 -
7110 29 00 -- Other Kg.

3[12.5%]

old[10%] 

 -
  - Rhodium :      
7110 31 00 -- Unwrought or in powder form Kg.

3[12.5%]

old[10%] 

 -
7110 39 00 -- Other Kg.

3[12.5%]

old[10%] 

 -
  - Iridium, osmium and ruthenium :      
7110 41 00 -- Unwrought or in powder form Kg.

3[12.5%]

old[10%] 

 -
7110 49 00 -- Other Kg.

3[12.5%]

old[10%] 

 -
7111 00 00 Base metals, silver or gold, clad with platinum, not further worked than semi manufactured Kg.

3[12.5%]

old[10%]

 -
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      
7112 30 00 - Ash containing precious metal or precious metal compounds Kg.

3[12.5%]

old[10%] 

 -
  - Other :      
7112 91 00 -- Of gold, including metal clad with gold but excluding sweepings containing other precious metals Kg.

3[12.5%]

old[10%] 

 -
7112 92 00 -- Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals Kg.

3[12.5%]

old[10%] 

 -
7112 99 -- Other :      
7112 99 10 -- Of silver, including metal clad with silver but excluding sweepings containing other precious metals Kg.

3[12.5%]

old[10%] 

 -
7112 99 20 -- Sweepings containing gold or silver Kg.

3[12.5%]

old[10%] 

 -
7112 99 90 -- Other Kg.

3[12.5%]

old[10%] 

 -
  III - JEWELLERY, GOLDSMITH'S AND SILVERSMITH'S WARES & 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. 2[20%]
old[15%]		 -
7113 11 20 -- Jewellery studded with gems Kg. 2[20%]
old[15%]		 -
7113 11 30 -- Other articles of Jewellery Kg. 2[20%]
old[15%]		 -
7113 11 90 -- Parts Kg. 2[20%]
old[15%]		 -
7113 19 -- Of other precious metal, whether or not plated or clad with precious metal :      
7113 19 10 -- Of gold, unstudded Kg. 2[20%]
old[15%]		 -
7113 19 20 -- Of gold, set with pearls Kg. 2[20%]
old[15%]		 -
7113 19 30 -- Of gold, set with diamonds Kg. 2[20%]
old[15%]		 -
7113 19 40 -- Of gold, set with other precious and semi-precious stones Kg. 2[20%]
old[15%]		 -
7113 19 50  -- Of platinum, unstudded Kg. 2[20%]
old[15%]		 -
7113 19 60 -- Parts Kg. 2[20%]
old[15%]		 -
7113 19 90 -- Other Kg. 2[20%]
old[15%]		 -
7113 20 00 - Of base metal clad with precious metal Kg. 2[20%]
old[15%]		 -
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 other precious metal :      
7114 11 10 -- Articles  Kg. 2[20%]
old[15%]		 -
7114 11 20 -- Parts Kg. 2[20%]
old[15%]		 -
7114 19 -- Of other precious metal, whether or not plated or clad with precious metal :      
7114 19 10 -- Articles of gold Kg. 2[20%]
old[15%]		 -
7114 19 20 -- Articles of platinum Kg. 2[20%]
old[15%]		 -
7114 19 30 -- Parts Kg. 2[20%]
old[15%]		 -
7114 20 - Of base metal clad with precious metal :      
7114 20 10 -- Articles clad with gold Kg. 2[20%]
old[15%]		 -
7114 20 20 -- Other articles Kg. 2[20%]
old[15%]		 -
7114 20 30 -- Parts Kg. 2[20%]
old[15%]		 -
7115 Other articles of precious metal or of metal clad with precious metal      
7115 10 00 - Catalysts in the form of wire cloth or grill, of platinum Kg. 10% -
7115 90 - Other :      
7115 90 10 -- Laboratory and industrial articles of precious metal Kg. 10% -
7115 90 20 -- Spinneret's made mainly of gold Kg. 10% -
7115 90 90 -- Other Kg. 10% -
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. 10% -
7116 20 00 -Of precious or semi precious stones (natural, synthetic or reconstructed) Kg. 10% -
7117 Imitation jewellery      
  - Of base metal, whether or not plated with precious metal :      
7117 11 00 -- Cuff-links and studs Kg. 1[20%]
old[15%]		 -
7117 19 -- Other :      
7117 19 10 -- Bangles Kg. 1[20%]
old[15%]		 -
7117 19 20 -- German silver jewellery Kg. 1[20%]
old[15%]		 -
7117 19 90 -- Other Kg. 1[20%]
old[15%]		 -
7117 90 - Other :      
7117 90 10 -- Jewellery studded with imitation pearls or imitation or synthetic stones Kg. 1[20%]
old[15%]		 -
7117 90 90 -- Other Kg. 1[20%]
old[15%]		 -
7118 Coin      
7118 10 00 - Coin (other than gold coin) , not being legal tender Kg. 10% -
7118 90 00 - Other Kg. 10% -

1 Substituted Vide : Finance Bill 2018

2 Substituted Vide : Notification No. 67/2018-Cus Dated 26/09/2018

3. Substituted Vide :Finance Act (No.2) 2019 (Fourth Schedule)

Duties

Effective Rate of Duty

Tariff Value

Exemptions

General Exemption

Specific Exemption

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation

Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.