Notes:
- 1.
- Subject to Note 1(a) to Section VI and except as provided below, all articles consisting wholly or partly;
(a) Of natural or cultured peals 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.
2.- (a) Headings Nos. 71.13, 71.145 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor or ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the fore going Note does not apply to such articles.
(b) Heading No. 71. 16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
- 3.
- This Chapter does not cover:
(a) Amalgams of precious metal, or colloidal precious metal (heading No. 28.43);
(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c) Goods of Chapter 32 (for example, lusters);
(d) Supported catalysts (heading No. 38.15);
(e) Handbags or other articles of heading No. 42.02 or articles of heading No. 42.03;
(f) Articles of heading No. 43.03 or 43.04;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear, headgear or other articles of Chapter 64 or 65;
(i) Umbrellas, walking-sticks or other articles of Chapter 66;
(jk) Abrasive goods of heading No.68.04 or 68.05 or Chapter 82, containing dust or powder or precious of 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 appliances or electrical goods, or part thereof, of Section XVI. However, articles and parts thereof, wholly or precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked saphires and diamonds for styli (heading No. 85.22);
(l) Articles of Chapter 90.91 or 92 (scientific instruments, clocks and watches, musical instruments);
(m) Arms or parts thereof (Chapter 93);
(n) Articles covered by Note 2 to Chapter 95;
(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or
(p) Original sculptures or statuary (heading No. 97.03), collector"s ; pieces (heading No. 97.05) or antiques of an age exceeding one hundred years (heading No. 97.06), other than natural or
cultured pearls or precious or semi-precious stones.
- 4.
- (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.
- 5.
- 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 any one 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 any 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.
- 6.
- Except where the context otherwise requires, any references in this Schedule to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metals or non-metal plated with precious metal.
- 7.
- 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 or precious metal. Except where the context otherwise requires the expression also covers base metal inlaid with precious metal.
- 8.
- Subject to Note 1(a) to Section VI, goods answering to a description in heading No. 71.12 are to be classified in that heading and in no other heading of this Schedule.
- 9.
- For the purposes of heading No.71.13, the expression "articles of jewellery" means:
(a) Any small object of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
(b) Articles of personal use of kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, catechu boxes).
- 10.
- For the purposes of heading No. 71.14, the expression "articles of goldsmiths" or silversmiths" wares" includes such articles as ornaments, table ware, toilet ware, smokers" requisites and other articles of household, office or religious use.
- 11.
- For the purposes of heading No. 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 8 above (but not including buttons or other articles of heading No. 96.06, or dress-combs, hair slides or the like, or hairpins, or heading No. 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) not (except as plating or as minor constituents) precious metal or metal clad with precious metal.
NOTE :(This Chapter has been amended vide Ntf. No.35/2001 dt.30/03/2001)
Cut & Polished Diamonds Re-import after Certification/Grading– No Addl. Customs Duty Ntf.No.55/2001 dt.16/05/2001.
(Please See Cus Ntf.No.86/2001 date 7/08/2001)