THE CUSTOMS TARIFF ACT 1975 (Notification)
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CHAPTER - 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY ;COIN

Tariff Item	Description of goods	Unit	Drawback rate	Drawback cap per unit in Rs.
(1)	(2)	(3)	(4)	(5)
7101	Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport		Nil
7102	Diamonds, whether or not worked, but not mounted or set		Nil
7103	Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport		Nil
7104	Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport		Nil
7105	Dust and powder of natural or synthetic precious or semi-precious stones		Nil
7106	Silver (including silver plated with gold or platinum), unwrought or in semi- manufactured forms, or in powder form		Nil
7107	Base metals clad with silver, not further worked than semi-manufactured		Nil
7108	Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form		Nil
7109	Base metals or silver, clad with gold, not further worked than semi-manufactured		Nil
7110	Platinum, unwrought or in semi- manufactured form, or in powder form		Nil
7111	Base metals, silver or gold, clad with platinum, not further worked than semimanufactured		Nil
7112	Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal		Nil
7113	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
711301	Articles of jewellery and parts thereof, made of gold	Gms.	Rs. 372.9 per gram of net gold content (.995 or more purity) in the jewellery
711302	Articles of jewellery and parts thereof, made of silver	Kg	Rs. 4332.2 per kg of net silver content (.999 purity) in the jewellery
711399	Others		Nil
7114	Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad With precious metal
711401	Articles made of silver	Kg	Rs. 4332.2 per kg of net silver content (.999 purity) in the article
711499	Others		Nil
7115	Other articles of precious metal or of metal clad with precious metal		Nil
7116	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)		Nil
7117	Imitation jewellery
711701	Brass jewellery		1.3%
711702	Aluminium jewellery		1.3%
711703	Plastic Imitation Jewellery with or without embellishments		1.3%
711704	Plastic bangles with or without embellishments		1.3%
711705	Stainless steel jewellery		1.3%
711706	Iron jewellery		1.3%
711707	Glass jewellery		1.3%
711799	Others		Nil
7118	Coin		Nil