| Sl.No. | ExportProduct | REPLENISH MENT RATE (%AGE OF FOB ) | Import items |
| 1. | Polished ,Processed Pearls (Real or Cultured). | 65 | 1 Real or Cultured Pearls Unset / Undrilled. |
| 2.1 | Cut& Polished Diamonds (with per carat realisation upto US $ 125 FOB) | 65 | 1.Diamond Uncut and Unset.
2.Special IndustrialAdhesives / GemsSolution used in Gem & Jewellary Industry andSynthetic Diamond Powder(1 %).
|
| 2.2 | Cut & PolishedDiamonds (with percarat realisation of more than US $125 and upto 260 FOB | 70 | 1.Diamonds Uncut and Unset.
2.Special Industrial Adhesive /Gums /Solutions Jewellary Industry and Synthetic Diamond Powder (1 %).
|
| 2.3 | Cut & Polished Diamonds (with percarat realisation of more than US $ 260 and upto US$ 350 FOB | 75 | 1.Diamond Uncut and Unset.
2.Special Industrial Adhesives / Gems Solution used in Gem & Jewellary Industry and Synthetic Diamond Powder (1 %).
|
| 2.4 | Cut & Polished Diamonds (with per Carat realisation of more than US$ 350 and upto US$ 400 FOB) | 82.50 | 1.Diamond Uncut and Unset.
2.Special Industrial Adhesives / Gems Solution used in Gem & Jewellary Industry and Synthetic Diamond Powder(1 %). |
| 2.5 | Cut & Polished Diamonds (with per carat realisation of more than US$ 400 and upto US$ 575 FOB) | 90 | 1.Diamond Uncut and Unset.
2.Special Industrial Adhesives / Gems Solution used in Gem & Jewellary Industry and Synthetic Diamond Powder (1 %). |
| 2.6 | Rough Diamonds | 95% | 1 Rough Diamonds uncut & unset |
(2.6 has been changed as per Public Notice 23(RE-98) /1997-2002 dt. 16-7-98)
Old [2.7 Rough Diamonds 100 1 Rough Diamonds uncut & unset ] |
| 2.6 | Cut & Polished Diamonds (with per carat realisation of more than US$ 575 FOB) | 90 | 1.Diamond Uncut and Unset.
2.Special Industrial Adhesives / Gems Solution used in Gem & Jewellary Industry and Synthetic Diamond Powder (1 %). |
| 2.7 | Rough diamonds & unset | 95 | 1.Rough diamonds Uncut |
| 3.1 | Cut & Polished Emeralds / Rubies / Sapphires (with per carat realisation of US$ 350 and upto US$ 600 FOB). | 80 | 1.Emeralds Uncut and Unset
2.Rubies Uncut and Unset
3.Sapphires Uncut and Unset
4.Precious stones unset including in tumbled / broken / sliced /damaged form. |
3.2
(i) | Cut & Polished precious stones and semi-precious stones including cut and polished semi-precious stones from tumbled / Broken sliced / damaged rough semi-precious stones, not covered by S.No.3.1 of less than US$350 per carat FOB. | 60 | 1.Precious or semi-precious stones unset & uncut
2.Rough semi-precious stones in tumbled / broken / sliced / damaged form. |
| (ii) | Cut & Polished Coral | 65 | 1.Coral unprepared,or Coral sticks not cut to any shape or size |
| (iii) | Cut & Polished precious stones (when per carat FOB is more than US$ 600). | 90 | 1.Emeralds Uncut and Unset
2.Rubies Uncut and Unset
3.Sapphires Uncut and Unset.
4.Precious stones unset including in tumbled / broken / sliced / damaged form. |
| 3.3 | Cut & Polished Onyx | 50 | 1.Sliced Onyx. |
| 4. | Jewellery containing palladium and studded /strung with diamonds, Precious or semi-precious stones, real or pearls, synthetic / imitation stones provided exceed 10% of the FOB exceed 10% of the FOB value of Jewellery excluding the value of metal. | 65 | 1.Diamonds Uncut and 50 Uset
2.Precious or Semi precious stones uncut and
3.Real or Cultured Pearls unsets/undrilled
4.Rough Semi-precious tumbled / broken / sliced / damaged form
5.Empty Jewellery Boxes(1%) |
| 5 | Cut or Polished synthetic stones | 50 | 1.Rough synthetic stones
2.cubic zirconia |
| 6.1 | Imitation jewellery / costume jewellery studded or strung with synthetic imitation stones / plastic beads, wooden beads, glass beads, false pearls, glass chatons etc. (1%) | 30 | 1.Glass beads,false pearls & glass chatons / glass chatons in stock lots.
2.Rough synthetic stones
3.Metal fittings,findings, omponents & accessories required for imitation jewellery. |
| 6.2 | Imitation jewellery / costume jewellery plain (other than those Jewellery specified under S.No.6.1). | 10 | 1.Metal fittings,findings, components & accessories required for imitation Jewellery.
2.Empty jewellery Boxes (1 %) |
| 6.3 | Silver Filigree and Silver Filigree Jewellery | 10 | 1.Metal Fittings
2.Empty Jewellery Boxes (1%) |
| 6.4 | Jewellery made of palladium and studded with synthetic /imitation glass, stones, chatons, beads, false pearls,etc. with or without diamonds, precious stones, semi- precious stones, real / cultured pearls | 30 | 1.Glass Beads,False pearls & glass chatons / glass chatons/ stock lots.
2.Rough synthetic stones
3.Cubic Zirconia |
Note: Necklaces strung or threaded, with cut and polished precious /
General semiprecious stones / polished and processed pearls will also fall
under respective entries of this Appendix and replenishment allowed
accordingly, provided the value of metal fittings, namely, clips,
clasps, pins, hooks etc. is negligible and such value is excluded
Note for (1) Studded / Strung Jewellery containing Synthetic or imitation
Sl.No.4 stones exceeding 10% of the value of Jewellery excluding the
value of metal, in addition to the Diamonds, precious or semi-
precious stones and / or Pearls are excluded from the scope of
this Export Product
(2) Precious Metal Jewellery as described under Col.2 will be
covered under Sl.No. 4 provided the value of precious metal
i.e. Palladium is not less than 70% of total value of metal
used therein or studded jewellery containing in whole or in
part, metal other than Palladium and studded / strung with
diamonds, pearls, precious / semi-precious stones will also be
grouped under Sl.No.4 for the purpose of import replenishment,
provided the value of the studdings / stringings amount to
90% or above of the total FOB value
(3) For the purposes of determining the FOB value of the studdings
in jewellery, namely, the value of cut and polished diamonds
and / or precious and semi-precious stones and / or finished
pearls as per the declaration of the exporter duly scrutinised
and appraised by customs will be taken into account
(4) Replenishment of diamonds uncut and unset precious / semi-
precious stones, uncut & unset real or cultured pearls, unset /
undrilled shall be allowed in proportion to the FOB value content
of diamonds, uncut and unset, precious or semi-precious stones
unset and uncut and real or cultured pearls unset / undrilled
respectively used, as contained in the exported product, as
declared by the exporter and duly attested by the customs in the
invoice. No interchangeability of the aforesaid studding
materials inter-se shall be allowed
Note for (1) Production of customs attested invoices is not required for
Sl.No.5 claiming Replenishment
(1) Only jewellery made of metals other than precious metals referred
to in Sl.No.4 will be covered by this entry . In other words ,
only jewellery made of base metal like aluminium , copper ,
brass etc. and studded / strung with synthetic / imitation
stones / plastic beads, wooden beads, etc. would fall under
this Sl.No. Base metal imitation jewellery studded / strung
with semi-precious stones will also fall under this Sl.No.
(2) Production of customs attested invoices is not required while
claiming replenishment.
(3) Cuff links (including brass cuff links) studded with synthetic /
imitation stones, decorated cuff links and gold plated cuff
links will also fall under this Sl.No.
Note for (1) Jhumka, Rings, Finger rings, belts, necklaces, Ghungroos etc.
Sl.No. made of base metals such as Aluminium and "Gillet" will also
6.1 fall under this S.No. Brass cuff links other than those covered
by Sl.No. 6.1 will also fall under the S.No.
(2) Production of customs attested invoices is not required while
claiming replenishment
Note for (1) The price of palladium will be excluded from the FOB value while
Sl.No. calculating replenishment
6.4
(2) This Sl.No.will also cover articles studded with synthetic
imitation glass stones, chaton beads, false pearls with or
without diamonds, precious stones, semi-precious stones, real /
cultured pearls.