Custom Tariff 2022-23 - Section 14 - Chapter 71 - Natural or cultured pearls,precious or semi-precious stones, precious metals,metals clad with precious metal, and articles thereof ; imitation jewallary ; coin

Tariff Item	Description of article	Unit	Rate of duty
			Standard	Preferential Areas	Effective Rate of Duty
(1)	(2)	(3)	(4)	(5)	(6)
	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.	²[5%] ^old[10%]	-	IGST: 3%
7101 10 20	-- Worked	Kg.	10%	-	IGST: 3%
	- Cultured pearls :
7101 21 00	-- Unworked	Kg.	²[5%] ^old[10%]	-	IGST: 3%
7101 22 00	-- Worked	Kg.	10%	-	BCD: 50% concession on specified countries IGST: 3%
7102	Diamonds, whether or not worked, but not mounted or set
7102 10 00	- Unsorted	c/k	10%	-	BCD: NIL ^Condition IGST: See Extract
	- Industrial :
7102 21	--Unworked or simply sawn, cleaved or bruted :
7102 21 10	-- Sorted	c/k	10%	-	BCD: NIL ^Condition BCD: NIL for specified countries IGST: See Extract
7102 21 20	--Unsorted	c/k	10%	-	BCD: NIL ^Condition BCD: NIL for specified countries IGST: See Extract
7102 29	-- Other :
7102 29 10	-- Crushed	c/k	10%	-	BCD: NIL ^Condition IGST: See Extract
7102 29 90	-- Other	c/k	10%	-	BCD: NIL ^Condition IGST: See Extract
	- Non industrial :
7102 31 00	-- Unworked or simply sawn, cleaved or bruted	c/k	10%	-	BCD: NIL ^Condition BCD: NIL for specified countries IGST: See Extract
7102 39	-- Other :
7102 39 10	-- Diamond, cut or otherwise worked but not mounted or set	c/k	10%	-	BCD: NIL ^Condition BCD: See Notifications for specified countries IGST: See Extract
7102 39 90	-- Other	c/k	10%	-	BCD: NIL ^Condition BCD: NIL for specified countries IGST: See Extract
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 or semi-precious stones of �Beryl� and �Chrysoberyl� mineralogical species:
7103 10 31	- - - - Emerald	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 32	- - - - Yellow/golden/pink/red/green beryl	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 33	- - - - Chrysoberyl (including chrysoberyl cat�s eye)	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 34	- - - - Alexandrite (including alexandrite cat�s eye)	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 39	- - - - Other	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
	- - - Precious or semi-precious stones of �Corundum� and �Feldspar� mineralogical species:
7103 10 41	- - - - Ruby	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 42	- - - - Sapphire	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 43	- - - - Moonstone	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 49	- - - - Other	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
	- - - Precious or semi-precious stones of �Garnet� and �Lazurite� mineralogical species:
7103 10 51	- - - - Garnet	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 52	- - - - Lapis-lazuli	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 59	- - - - Other	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
	- - - Precious or semi-precious stones of �Prehnite� and �Quartz� mineralogical species:
7103 10 61	- - - - Prehnite	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 62	- - - - Agate	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 63	- - - - Aventurine	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 64	- - - - Chalcedony	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 69	- - - - Other	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
	- - - Precious or semi-precious stones of �Tourmaline� and �Zoisite� mineralogical species:
7103 10 71	- - - - Tourmaline	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 72	- - - - Tanzanite	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 79	- - - - Other	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
7103 10 90	- - - Other	kg.	10%	-	BCD: 0.5% BCD: See Notifications for specified countries IGST: 0.25%
	Otherwise worked:
7103 91	- - Ruby, sapphire and emeralds:
7103 91 10	- - - Ruby	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 91 20	- - - Sapphire	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 91 30	- - - Emeralds	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
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	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 12	- - - - Chrysoberyl (including chrysoberyl cat�s eye)	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 13	- - - - Alexandrite (including alexandrite cat�s eye)	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 19	- - - - Other	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
	- - - Precious or semi-precious stones of �Corundum� and �Feldspar� mineralogical species, other than �Ruby� and �Sapphire�:
7103 99 21	- - - - Moonstone	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 29	- - - - Other	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
	- - - Precious or semi-precious stones of �Garnet� and �Lazurite� mineralogical species:
7103 99 31	- - - - Garnet	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 32	- - - - Lapis-lazuli	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 39	- - - - Other	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
	- - - Precious or semi-precious stones of �Prehnite� and �Quartz� mineralogical species:
7103 99 41	- - - - Prehnite	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 42	- - - - Agate	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 43	- - - - Aventurine	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 44	- - - - Chalcedony	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 49	- - - - Other	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
	- - - Precious or semi-precious stones of �Tourmaline� and �Zoisite� mineralogical species:
7103 99 51	- - - - Tourmaline	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 52	- - - - Tanzanite	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 59	- - - - Other	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
7103 99 90	- - - Other	c/k	10%	-	BCD: 0.5% BCD: NIL for specified countries IGST: 0.25%
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%	-	BCD: See Extract IGST: See Extract
	- Other, unworked or simply sawn or roughly shaped:
7104 21 00	-- Diamonds	c/k	10%	-	BCD: See Extract IGST: See Extract
7104 29 00	-- Other	c/k	10%	-	BCD: See Extract IGST: See Extract
	- Other:
7104 91 00	--Diamonds	c/k	10%	-	BCD: See Extract IGST: See Extract
7104 99 00	--Other	c/k	10%	-	BCD: See Extract IGST: See Extract
7105	Dust and powder of natural or synthetic precious or semi precious stones
7105 10 00	- Of diamond	c/k	10%	-	BCD: 80% concession on specified countries IGST: 3%
7105 90 00	- Other	c/k	10%	-	IGST: 3%
	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.	12.5%	-	BCD: 10% valid from 02/02/2023 7.5% upto 01/02/2023 IGST: 3% CESS: 2.5%
	Other :
7106 91	- - Unwrought:
7106 91 10	- - - Grains	Kg.	12.5%	-	BCD: 10% valid from 02/02/2023 7.5% upto 01/02/2023 BCD: 80% concession on specified countries IGST: 3% CESS: 2.5%
7106 91 90	- - - Other	Kg.	12.5%	-	BCD: 10% valid from 02/02/2023 7.5% upto 01/02/2023 IGST: 3% CESS: 2.5%
7106 92	-- Semi manufactured :
7106 92 10	-- Sheets, plates, strips, tubes and pipes	Kg.	12.5%	-	BCD: 10% valid from 02/02/2023 7.5% upto 01/02/2023 BCD: 50% concession on specified countries IGST: 3% CESS: 2.5%
7106 92 20	- - - Bar	Kg.	12.5%	-	BCD: 10% valid from 02/02/2023 7.5% upto 01/02/2023 BCD: 50% concession on specified countries IGST: 3% CESS: 2.5%
7106 92 90	-- Other	Kg.	12.5%	-	BCD: 10% valid from 02/02/2023 7.5% upto 01/02/2023 BCD: 50% concession on specified countries IGST: 3% CESS: 2.5%
7107 00 00	Base metals clad with silver, not further worked than semi manufactured	Kg.	12.5%	-	BCD: 10% IGST: 3%
7108	Gold (including gold plated with platinum) unwrought or in semi manufactured forms, or in powder form.
	- Non monetary :
7108 11 00	-- Powder	Kg.	12.5%	-	BCD: 10% valid from 02/02/2023 12.5% upto 01/02/2023 7.5% upto 29/06/2022 IGST: 3% CESS: 2.5%
7108 12 00	-- Other unwrought forms	Kg.	12.5%	-	BCD: 10% valid from 02/02/2023 12.5% upto 01/02/2023 7.5% upto 29/06/2022 BCD: See Notifications for specified countries IGST: 3% CESS: 2.5%
7108 13 00	-- Other semi manufactured forms	Kg.	12.5%	-	BCD: 10% valid from 02/02/2023 12.5% upto 01/02/2023 7.5% upto 29/06/2022 BCD: 50% concession on specified countries IGST: 3% CESS: 2.5%
7108 20 00	- Monetary	Kg.	12.5%	-	BCD: 10% valid from 02/02/2023 12.5% upto 01/02/2023 7.5% upto 29/06/2022 IGST: 3% CESS: 2.5%
7109 00 00	Base metals or silver, clad with gold, not further worked than semi manufactured	Kg.	12.5%	-	BCD: 10% BCD: 50% concession on specified countries IGST: 3%
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.	12.5%	-	BCD: 10% BCD: Nil for specified countries IGST: 3%
7110 11 20	-- In powder form	Kg.	12.5%	-	BCD: 10% BCD: Nil for specified countries IGST: 3%
7110 19 00	-- Other	Kg.	12.5%	-	BCD: 10% IGST: 3%
	- Palladium :
7110 21 00	-- Unwrought or in powder form	Kg.	12.5%	-	BCD: 10% IGST: 3%
7110 29 00	-- Other	Kg.	12.5%	-	BCD: 10% IGST: 3%
	- Rhodium :
7110 31 00	-- Unwrought or in powder form	Kg.	²[2.5%] ^old[12.5%]	-	BCD: See Extract BCD: 2.5% upto 30/04/2022 IGST: 3%
7110 39 00	-- Other	Kg.	²[2.5%] ^old[12.5%]	-	BCD: See Extract BCD: 2.5% upto 30/04/2022 IGST: 3%
	- Iridium, osmium and ruthenium :
7110 41 00	-- Unwrought or in powder form	Kg.	12.5%	-	BCD: 10% IGST: 3%
7110 49 00	-- Other	Kg.	12.5%	-	BCD: 10% IGST: 3%
7111 00 00	Base metals, silver or gold, clad with platinum, not further worked than semi manufactured	Kg.	12.5%	-	BCD: 10% IGST: 3%
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.	12.5%	-	BCD: See Extract IGST: 3%
	- Other :
7112 91 00	-- Of gold, including metal clad with gold but excluding sweepings containing other precious metals	Kg.	12.5%	-	BCD: See Extract BCD: 50% concession on specified countries IGST: 3%
7112 92 00	-- Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals	Kg.	12.5%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 3%
7112 99	-- Other :
7112 99 10	-- Of silver, including metal clad with silver but excluding sweepings containing other precious metals	Kg.	12.5%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 3%
7112 99 20	-- Sweepings containing gold or silver	Kg.	12.5%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 3%
7112 99 90	-- Other	Kg.	12.5%	-	BCD: See Extract BCD: 80% concession on specified countries IGST: 3%
	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.	20%	-	BCD: 10% IGST: 3%
7113 11 20	-- Jewellery studded with gems	Kg.	20%	-	BCD: 10% IGST: 3%
7113 11 30	-- Other articles of Jewellery	Kg.	20%	-	BCD: 10% IGST: 3%
7113 11 90	-- Parts	Kg.	20%	-	BCD: 10% IGST: 3%
7113 19	-- Of other precious metal, whether or not plated or clad with precious metal :
7113 19 10	-- Of gold, unstudded	Kg.	20%	-	BCD: 10% BCD: NIL for specified countries IGST: 3%
7113 19 20	-- Of gold, set with pearls	Kg.	20%	-	BCD: 10% BCD: NIL for specified countries IGST: 3%
7113 19 30	-- Of gold, set with diamonds	Kg.	20%	-	BCD: 10% BCD: NIL for specified countries IGST: 3%
7113 19 40	-- Of gold, set with other precious and semi-precious stones	Kg.	20%	-	BCD: 10% BCD: NIL for specified countries IGST: 3%
7113 19 50	-- Of platinum, unstudded	Kg.	20%	-	BCD: 10% BCD: NIL for specified countries IGST: 3%
7113 19 60	-- Parts	Kg.	20%	-	BCD: 10% BCD: NIL for specified countries IGST: 3%
7113 19 90	-- Other	Kg.	20%	-	BCD: 10% BCD: NIL for specified countries IGST: 3%
7113 20 00	- Of base metal clad with precious metal	Kg.	20%	-	BCD: 10% BCD: 50% concession on specified countries IGST: 3%
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.	20%	-	IGST: 3%
7114 11 20	-- Parts	Kg.	20%	-	IGST: 3%
7114 19	-- Of other precious metal, whether or not plated or clad with precious metal :
7114 19 10	-- Articles of gold	Kg.	20%	-	BCD: 50% concession on specified countries IGST: 3%
7114 19 20	-- Articles of platinum	Kg.	20%	-	BCD: 50% concession on specified countries IGST: 3%
7114 19 30	-- Parts	Kg.	20%	-	BCD: 50% concession on specified countries IGST: 3%
7114 20	- Of base metal clad with precious metal :
7114 20 10	-- Articles clad with gold	Kg.	20%	-	BCD: 50% concession on specified countries IGST: 3%
7114 20 20	-- Other articles	Kg.	20%	-	BCD: 50% concession on specified countries IGST: 3%
7114 20 30	-- Parts	Kg.	20%	-	BCD: 50% concession on specified countries IGST: 3%
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%	-	IGST: 3%
7115 90	- Other :
7115 90 10	-- Laboratory and industrial articles of precious metal	Kg.	10%	-	BCD: 50% concession on specified countries IGST: 3%
7115 90 20	-- Spinneret's made mainly of gold	Kg.	10%	-	BCD: 50% concession on specified countries IGST: 3%
7115 90 90	-- Other	Kg.	10%	-	BCD: 50% concession on specified countries IGST: 3%
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%	-	IGST: 3%
7116 20 00	-Of precious or semi precious stones (natural, synthetic or reconstructed)	Kg.	10%	-	IGST: 3%
7117	Imitation jewellery
	- Of base metal, whether or not plated with precious metal :
7117 11 00	-- Cuff-links and studs	Kg.	¹[20% or Rs. 400 per kg., whichever is higher] ^old[20%]	-	BCD: NIL for specified countries IGST: 3%
7117 19	-- Other :
7117 19 10	-- Bangles	Kg.	¹[20% or Rs. 400 per kg., whichever is higher] ^old[20%]	-	BCD: NIL for specified countries IGST: 3%
7117 19 20	-- German silver jewellery	Kg.	¹[20% or Rs. 400 per kg., whichever is higher] ^old[20%]	-	BCD: NIL for specified countries IGST: 3%
7117 19 90	-- Other	Kg.	¹[20% or Rs. 400 per kg., whichever is higher] ^old[20%]	-	BCD: NIL for specified countries IGST: 3%
7117 90	- Other :
7117 90 10	-- Jewellery studded with imitation pearls or imitation or synthetic stones	Kg.	¹[20% or Rs. 400 per kg., whichever is higher] ^old[20%]	-	BCD: NIL for specified countries IGST: 3%
7117 90 90	-- Other	Kg.	¹[20% or Rs. 400 per kg., whichever is higher] ^old[20%]	-	BCD: NIL for specified countries IGST: 3%
7118	Coin
7118 10 00	- Coin (other than gold coin) , not being legal tender	Kg.	12.5%	-	BCD: 10% BCD: 80% concession on specified countries IGST: 3%
7118 90 00	- Other	Kg.	12.5%	-	BCD: 10% IGST: 3%

Tariff Value

Social Welfare Surcharge 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.

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. (Vide:- Notification No.50/2017-Condition No- 9)
2. 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)
3. 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)

1 Substituted Vide Section 98(a) of Finance Act 2022 (Second Schedule)

2 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)