Value Addition

8.28 (a) The value addition will be calculated with reference to the value of gold / silver / platinum content including admissible wastage. The minimum value addition shall be:

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	S.NO.              	ITEM OF EXPORT                                  			MINIMUM
			                                                               			VALUE ADDITION
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	a) 		Studded gold / platinum / silver Jewellery                  		15%
			and articles thereof  other than those covered by entry 
	(b) 		below 
                      
	b) 		Plain gold / platinum / silver jewellery / Articles 
			and ornaments like Mangalsutra containing gold and               	10%
			black beads/ Imitation stones,cubic zirconia 
			etc. only but excluding diamonds, precious &  
			semi-precious stones. However, if the per gram 
			value of the semi-precious stones utilised in the 
			making of jewellery /articles is less than the per
			gram value of gold / silver /platinum, the value
			addition of only 10% as has been prescribed  
			for plain jewellery shall be achieved. 

	c) 		old / platinum / silver unstudded Chains                     		3%
			and bangles manufactured by fully mechanised process 

	d) 		old / silver / platinum medallions &                         		3%
			Coins (excluding the coins of the nature
			of legal tender)
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