|
|
Exemption to consumables for manufacture
of Gem and Jewellery or cut & polished diamonds to holders of
Replenishment licence.
28 -4-1999
Notification No. 41/99-Customs
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
| Sl. 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
| Sl. 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.
|
