Exemption to goods as specified in the Annexure- I and Annexure- II to
this Notification upto 1% of the FOB
Notification No. 41 dated 28th
April 1999 (As
amended by notification no. 55/ 2000, Notification No. 64 dated 24th
June 2002)
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 Vol. 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/ 97, 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
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Sl. No.
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Description of goods for exporters of Gems and Jewellery
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1.
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Special Industrial Adhesives or Gums
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2.
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Master
Alloys (used in gold jewellery for mixing in gold)
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3.
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Gravar,
files and rotary burs or files
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4.
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Investment
powder
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5.
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Rhodium
and plating salts
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6.
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Waxes
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7.
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Enamels
for Jewellery
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8.
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Soldering
Blocks/ Plates Non Azebeztoz
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9.
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Tubes,
ceramic plates, crucibles, lids, insulation for electric/ electronic furnaces
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10.
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Elements,
induction coils, thermo-couples for electric/ electronic furnaces/ casting
machines
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11.
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Solders,
Solder powders, solder pastes, or precious and non-precious metal alloys
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12.
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Dies,
Jigs, tools for chain making, hammering, faceting, welding/ brazing, M/c. /
presses
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13.
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Small
tools, burrs, abrasives that operate on micro motors or hand held motors
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14.
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Moulds
for hydraulic/ pneumatic press
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15.
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Propriety
Precious and Non-Precious salts, baths, brightners, replenishers, additives
and compounds for electroplating
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16.
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All
sorts and forms of media, compounds chemical formulations proprietary/ non
proprietary for polishing, burnishing cleaning jewellery
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17.
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Master
alloys for making carat gold jewellery mainly constituting silver, copper,
Zinc, Palladium and other adhesives in small quantity.
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18.
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Master
alloys for making silver jewellery
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19.
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Master
Alloys for making solders and Gold and Silver jewellery
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20.
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All
kinds of rubbers for making molds � vulcanised, unvulcanised or
semi-vulcanised
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21.
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Silicon
rubber/ resin compounds for making molds
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22.
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Fluxes,
heat guard/ shields compounds, pickles, salts for annealing salt baths
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23.
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Grinding
wheels, buff wheels of all kinds for polishing
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24.
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Anodes
of electroplating, special platinised titanium
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25.
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All
forms of media and tools required for texturing jewellery.
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ANNEXURE: II
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Sl. No.
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Description of goods for exporters of cut and polished Diamonds
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1.
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Special
Industrial Adhesives
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2.
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Gums
and Solution
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3.
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Synthetic
Diamond Powders
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4.
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Diamond Scaifes
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5.
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Collects
for E.G.S. Stickers (5.5 mm) BS/001/009
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6.
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Dovetail
HSS Grief for Top
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7.
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Spare
Box for bottom and Top Tang
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8.
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Spare
for all types of dops
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9.
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Collet
Angles Flat 35 and 41
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10.
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E.G.S.
Bearing Small Gear
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11.
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E.G.S.
Bearing Big Front
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12.
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E.G.S.
Collet Cap
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13.
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L.P.
Claw
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14.
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L.P.
Tang (Stud and Screw)
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15.
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L.P.
Honder
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16.
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Emery
Carving Stick �G-80
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17.
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Wass
Cover
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18.
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Cement
for Table Polishing
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19.
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Anti
Corrosion Liquid
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20.
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Bauxilite
Powder No. 80
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21.
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Carbolin
Liquid for Polishing
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22.
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Tube
lights only for gem testing lamp
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23.
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Marking
pen
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24.
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Sawing
Blades
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25.
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Steel
Pots and Pins
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26.
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Pots
for Semi Automatic Machine
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27.
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Diamond
Powder
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28.
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Sawing
Rubber Pads
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29.
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Q-Switch
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30.
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Yak
Road and Flow Tube
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31.
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Laser
Lamp and Flow Tube
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32.
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Lens
(46/ 58/ 77 mm)
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33.
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Axis
Screw
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34.
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Guides
with strips and bearing set
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35.
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Mirror
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36.
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Coated
Diamond (Board)
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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.
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