Chapter 71
(Section XIV:- Natural or cultured pearls, precious-semi precious stones, precious metals, metals clad with precious metal and articles thereof imitation jewellery; coin)

Notes:

1. This Chapter does not cover :
(a) Amalgams of precious metal, and colloidal preciouS metal of Chapter 28;
(b) Sterile surgical suture materials, dental fillings and other goods of chapter 30;
(c) Goods of Chapter 32 (for example, lustres);
(d) Supported catalysts (heading No. 38.15);
(e) Handbags and other articles of Chapter 42;
(f) Articles of Chapter 43;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear, headgear and other articles of Chapter 64 or 65;
(i) Umbrellas, walking-sticks and other articles of Chapter 66;
(j) Abrasive goods of Chapter 68 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appli- ances and electrical goods, and parts thereof, of Section XVI. However , articles and parts thereof, wholly of precious or semi-preciouS stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (headingNo.85.22);
(k) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
(l) Arms or parts thereof (Chapter 93);
(m) Goods covered by Note 2 to Chapter 95; or
(n) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter.

2. All articles consisting wholly or partly:
(a) Of natural or cultured pearls or of precious or semi-precious stones (natural,synthetic or reconstructed), or
(b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter .

3. (a) The expression precious metal means silver, gold and platinum.
(b) The expression platinum means platinum, iridium, osmium, palladium, rhodium and ruthenium.
(c) The expression precious or semi-precious stones does not include any of the substances specified in Note 2(b) to Chapter 96.

4. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter metallic compound) containing precious metal is to be treated as an alloy of precious metal if anyone precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules :
(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;
(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold;
(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver .

5. Except where the context otherwise requires, any reference in the Schedule to precious metals or to any particular precious metal includes a reference to alloys treated as alloys of precious metal, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.

6. Throughout this Schedule, the expression metal clad with precious metal means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.

7. For the purposes of heading No. 71.01, the expression articles of jewellery (other than imitationjewellery) means :
(a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklace, brooches, ear-rings, watch-chains, fobs, pen- dants, tie-pins, cuff-links, dress-studs, religious or other medals and in- signia); and
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (cigarette cases, powder boxes, chain purses, cachou boxes).

8. For the purposes of heading No. 71.01, the expJession imitation jewellery means articles of jewellery within the meaning of Note 7(a) above (but not including buttons or other articles of heading N 0.96.06, or dress-combs, hair-slides or the like, or hairpins, of heading No. 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.