4A.2.1
Value Addition
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%
|