Value Addition

4A.2.1

Under scheme for export of jewellery, value addition shall be calculated as per paragraph 4A.6 of FTP. Minimum value addition shall be:

S.No.	Item of Export	Minimum Value Addition
a)	Plain gold / platinum / silver jewellery and Articles and ornaments like Mangalsutra containing gold and black beads / imitation stones, except in studded form of jewellery.	3%
b)	All types of Studded gold / platinum / silver Jewellery and articles thereof.	5%
c)	Any jewellery / articles manufactured by fully mechanised process	1.5%
d)	Gold / silver / platinum medallions & coins (excluding coins of nature of legal tender)	1.5%
e)	Gold / silver / platinum findings / mountings manufactured by mechanised process	2.25%