CIF value of mountings, findings etc. may also be taken into account for value addition and their import / export shall be on net to net basis.

An exporter shall also be required to achieve an additional value addition of 5% over the value of cut and polished diamonds, precious and semi-precious stones, pearls and synthetic stones used as studdings over and above the value addition prescribed for the gold / silver / platinum content.

The minimum value addition for units exporting loose cut and polished diamonds and precious and semi-precious stones shall be calculated on the basis of the corresponding replenishment rates available to such exports from DTA as given in Appendix 30-A of the Handbook (Vol- 1).