Value Addition
4.56.1
The value addition will be calculated with reference to the value of gold/silver/ platinum content including admissible wastage. The minimum value addition shall be:
| S.No. | Item of Export | Minimum Value Addition |
| a) | Studded gold/ platinum/ silver Jewellery and articles thereof other than those covered by entry (b) below | 15% |
| b) | Plain gold/platinum /silver jewellery/ Articles and ornaments like Mangalsutra Containing gold and black beads/ Imitation stones, precious stones and semi precious stones, cubic zirconia etc. only but excluding diamonds, precious & semi-precious stones. However, if the per gram value of the precious stones, semi-precious stones utilised in the making of jewellery/ articles is less than the per gram value of gold/silver/ platinum, the value addition of only 7% as has been prescribed for plain jewellery shall be achieved. | 7% |
| c) | Any jewellery/ articles manufactured by fully mechanised process | 3% |
| d) | Gold/ silver/ platinum medallions & coins (excluding the coins of the nature of legal tender) | 3% |
| e) | Gold/silver/platinum findings/ mountings manufactured by mechanised process | 5% |