Exemption to consumables for manufacture of Gem and Jewellery or cut & polished diamonds to holders of Replenishment licence.
Dated: 28 -4-1999
Notification No. 41/99-Customs
G.S.R. 289 (E) In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts the goods as specified in the Annexure-I and Annexure-II to this notification, upto one per cent of the Free On Board (FOB) value of preceding financial year of the export of Gems and Jewellery or cut and polished diamonds, as the case may be, when imported into India against the Replenishment Licence referred to in para 4.80 of the Handbook of Procedures Volume-I, 1st April, 2002- 31st March, 2007, published by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 1/2002-07, dated the 31st March, 2002, as amended from time to time, from –
(i) the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(ii) the whole of the additional duty and special additional duty leviable thereon under section 3 and section 3A respectively of the said Customs Tariff Act;
Provided; that the goods imported under this notification are used for the manufacture of Gems and Jewellery or the cut and polished diamonds, as the case may be, for export by the holders of the said Replenishment Licenses.
ANNEXURE-I
| Sr. No. | Description of goods for exporters of Gems and Jewellery |
|---|---|
| 1. | Special Industrial Adhesives or Gums |
| 2. | Master Alloys (used in gold jewellery for mixing in gold) |
| 3. | Gravar, files and rotary burs or files |
| 4. | Investment powder |
| 5. | Rhodium and plating salts |
| 6. | Waxes. |
| 7. | Enamels for Jewellery |
| 8. | soldering Blocks/Plates, Non Azebeztoz |
| 9. | Tubes, Ceramic Plates, crucibles, lid, insulation for electric/electronic furnaces |
| 10. | Elements, induction coils, thermocouples for electric/electronic furnaces / casting machines |
| 11. | Solders, Solder powders, solder pastes, or precious and non-precious metal alloys |
| 12. | Dies, Jigs, tools for chain making, hammering, facetting, welding/ brazing, M/c./presses |
| 13. | Small tools, burrs, abrasives that operate on micro motors or hand held motors |
| 14. | Molds for hydraulic/pneumatic press |
| 15. | Propriety Precious and Non-Precious salts, baths, brightners, replenishers, additives and compounds, for electroplanting |
| 16. | All sorts and forms of media, compounds, chemical formulations proprietary/non proprietary for polishing, burnishing, cleaning jewellery |
| 17. | Master alloys for making carat gold jewellery mainly constituting silver, copper, Zinc, Palladium and other adhesives in small quantity. |
| 18. | Master alloys for making silver jewelery |
| 19. | Master Alloys for making solders and Gold and Silver jewellery |
| 20. | All kinds of rubbers for making molds – vulcanised, unvulcanised or semi-vulcanised |
| 21. | Silicon rubbers/resin compounds for making molds |
| 22. | Fluxes, heat guard/ shields compounds, pickles, salts for annealing salt baths |
| 23. | Grinding wheels, buff wheels of all kinds for polishing |
| 24. | Anodes for electroplating, special platinised titanium |
| 25. | All forms of media and tools required for texturing jewellery. |
ANNEXURE-II
| Sr. No. | Description of goods for exporters of cut and polished Diamonds |
|---|---|
| 1. | Special Industrial Adhesives |
| 2. | Gums and Solution |
| 3. | Synthetic Diamond Powders |
| 4. | Diamond Scaifes |
| 5. | Collets for E.G.S. Sticks (5.5 mm) BS/001/009 |
| 6. | Dovetail HSS Grief for Top |
| 7. | Spare Box for bottom and Top Tang |
| 8. | Spare for all types of dops. |
| 9. | Collet Angles Flat 35 and 41 |
| 10. | E. G. S. Bearing Small Geat |
| 11. | E. G. S. Bearing Big Front |
| 12. | E. G. S. Collet Cap |
| 13. | L. P. Claw |
| 14. | L. P. Tang (Stud and Screw) |
| 15. | L. P. Honder |
| 16. | Emery Carving Stick-G-80 |
| 17. | Wass Cover |
| 18. | Cement for Table Polishing |
| 19. | Anti Corrosion Liquid |
| 20. | Bauxilite Powder No. 80 |
| 21. | Carbolin Liquid for Polishing |
| 22. | Tube lights only for gem testing lamp |
| 23. | Making Pen |
| 24. | Sawing Blades |
| 25. | Steel Pots and Pins |
| 26. | Posts for Semi automatic Machine |
| 27. | Diamond Powder |
| 28. | Sawing Rubber Pads Q-Switch |
| 29. | Q-Switch |
| 30. | Yak Rod and flow Tube |
| 31. | Laser Lamp and Flow Tube |
| 32. | Lens (46/58/77 mm) |
| 33. | Axis Screw |
| 34. | Guides with strip and bearing set |
| 35. | Mirror |
| < 36. | Coated diamond (Board) |
2. The notification of the Government of India in the Ministry of Finance, Department of Revenue, No. 79/96-Customs, dated the 8th October, 1996 [G.S.R. 456 (E), dated the 8th October, 1996], is hereby rescinded.
Notification No. 41/99-Cus., dated 28 -4-1999.as amended by Notification No. 55/2000-Cus., dated 5-5-2000 and No.64/2002-cus dated 24-6-2002.
