Cut and Polished Coloured Gemstones :  :  Nil (Ref. Notification No.56/2008-CUSTOMS, Dated 29.04.2008)

1. For the purpose of sub-heading 7106 10, 7108 11, 7110 21, 7110 31 and
   7110 41, the expressions "powder" and "in powder form" mean products of
   which 90% or more by weight passes through a sieve having a mesh aperture of
   0.5 mm.


2. Notwithstanding the provisions of Chapter Note 4(B) for the purpose of
   subheading 7110 11 and 7110 19, the expression "platinum" does not include
   iridium, osmium, palladium, rhodium or ruthenium.


3. For the classification of alloys in the subheadings of heading 7110,
   each alloy is to be classified with that metal, platinum, palladium,
   rhodium,. iridium, osmium or ruthenium which predominates by weight over
   each other of these metals.

Reference:- Notification No. 21/01.03.2002 Real Pearls and cultured pearls Diamonds cut or polished or both Basic Customs Duty : Nil Education Cess (EC) of two + one percent on the aggregate of excise and customs duties applicable on all goods in this Chapter. Impact of EC included in Additional duty and total duty with EC column.