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 directs that each of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shad be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.
S.No. | Notification No. and Date | Amendment |
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(1) | (2) | (3) |
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1. | 3/88-Customs, dated the 14th January, 1988. | In the said notification,-
(a) in the first paragraph, in condition (xiii),-
(I) in the TABLE,-
(i) for item d and entries relating thereto, the following shall be substituted, namely:-
(1) | (2) | (3) |
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"d'. Mountings, whether importedor indigenously procured/manufactured, used in the studded Jewellery. | 2.5% | 2.5%": |
(ii) after item e and the entries relating thereto, the following shall be inserted, namely:-
(1) | (2) | (3) |
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"f gold/silver/ platinum medallions and coins (excluding the coins of the nature of the legal tender) | 0.25% | 0.25%"; |
(II) in the Explanation,-
(i) clause (a) shall be omitted;
(ii) for clause (d), the following shall be substituted, namely:-
'(d) the expression "plain jewellery and articles. there of unstuded" shall include 'Mangal Sutra' containing gold and black beads, and jewellery studded with imitation stones, and cubic, zirconia and semi-precious stones: provided that per gram value of the semi precious stones utilised in the making of jewellery and articles is less than the per gram value of gold.'
(b) in the ANNEXURE, in item number 12, the word "plain", wherever it occurs, shall be omitted.
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2. | 277/90-Customs, dated the 12th December, 1990 | In the said notification, -
(a) in the first paragraph, in condition (xiv),-
(I) in the TABLE,-
(i) for item d and the entries relating thereto, the following shall be substituted, namely: -
(1) | (2) | (3) |
---|
" d. Mountings, whether imported or indigenously procured/manufactured, used in the studded Jewellery. | 2.5% | 2.5%"; |
(ii) after item e and the entries relating thereto, the following shall be inserted, namely: -
(1) | (2) | (3) |
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" f. gold/silver/platinum medallions and coins (excluding the coins of the nature of the legal tender) | 0.25% | 0.25%"; |
(II) in the Explanation, -
(i) clause (a) shall be omitted;
(ii) for clause (d), the following shall be substituted, namely:-
'(d) the expression "plain jewellery and articles thereof unstuded" shall include 'Mangal Sutra' containing gold and black beads, and jewellery studded with imitation stones, and cubic zirconia and semi-precious stones: provided that per gram value of the semi precious stones utilised in the making of jewellery and articles is less than the per gram value of gold.'
(b) in the ANNEXURE, in item number 12, the word "plain" wherever it occurs, shall be omitted;
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3. | 177/94-Customs, dated the 21st October, 1994. | In the said notification, -
(a) in the first paragraph, in condition (10),-
(I) in the TABLE,-
(i) for item d and the entries relating thereto, the following shall be substituted, namely: -
(1) | (2) | (3) |
---|
" d. Mountings, whether imported or indigenously procured/ manufactured, used in the studded Jewellery. | 2.5% | 2.5%"; |
(ii) after item e and the entries relating thereto, the following shall be inserted, namely: -
(1) | (2) | (3) |
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"f gold/ silver/platinum medallions and coins (excluding the coins of the nature of the legal tender) | 0.25% | 0.25%"; |
(II) In the Explanation,-
(i) clause (a) shall be omitted;
(ii) for clause (d), the following shall be substituted, namely:-
'(d) the expression "plain jewellery and articles thereof unstudded" shall include 'Mangal Sutra' containing gold and black beads, and jewellery studded with imitation stones, and cubic zirconia and semi precious stones:provided that per gram value of the semi precious stones utilised in the making of jewellery and articles is less than the per gram value of gold.';
(b) in the ANNEXURE - I, in item number 13, the word "plain" wherever it occurs, shall be omitted;
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4. | 41/99-Customs, dated the 28th April 1999 | In the said notification, -
(a) in ANNEXURE - I, after serial no. 6, the following shall be inserted namely:-
S.No. | Description of goods for exporters of gems and jewellery |
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7. | Enamels for Jewellery | 8. | Soldering blocks/Plates Non-Asbestos | 9. | Tubes, Ceramic Plates, crucibles, lids, insulation for electric/electronic furnaces | 10. | Elements, induction coils, thermocouples for electric/electronic furnaces | 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. | Moulds for Hydraulic/pneumatic press | 15. | Propriety precious and non-precious salts, baths, brightners, replenishers, additives and compounds for electroplating | 16. | All sorts and forms of media, compounds, chemical formulations 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 jewellery | 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 rubber/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"; |
(b) in Annexure -II, after serial no. 8 , the following shall be inserted, namely: -
Sr.No. | Description of goods for exporters of Cut and polished Diamonds |
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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. | Coaled diamond (Board)"; |
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