News Flash
  • 28th India - Sri Lanka DG Level Talks on Anti-Smuggling and related matters being held on 22-23 February, 2018 in New Delhi between DG, DRI and DG, Customs, Sri Lanka.
  • Weekly newsletter from Chairman, CBEC dated 16/02/2018 Click here
  • “All users are informed that, the new version of MSR for Part-I has been uploaded”
  • One day Training on Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Circular on Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 has been uploaded
  • Weekly newsletter from Chairman, CBEC dated 09/02/2018 Click here
  • Video on implementation of Swachhta Action Plan by CBEC Click here
  • Notification for postponing the implementation of e-way bill rules has been issued
  • Letter to All CCAs regarding Taking Care while send Direct Recruitment Quota Requisition to DGHRD Click here
  • Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Training Schedule of GeM & e-Procurement Click Here
  • Customs duty Calculator will not functional from 02-Feb-2018 at 00:00 hrs till the updates of duty rates as per changes made in the Union Budget 2018-19
  • FAQs on EWay Bill Provisions in GSTclick here
  • The Union Budget of India for FY 2018-19 has been announced. Please click here for more details.
  • Field formations are informed that from this Month onwards : 1) DDM-CUS-1 has been modified with new column i.e 'IGST-REFUND' and this is to be uploaded since the Month of July-2017 onwards. 2) DDM-ST-1 has been restarted,so field formations are requested to upload the data since the Month of July-2017 onwards. 3) DRI-CUS-7 has been modified with new group i.e 'Recovery by way of disposal of goods' which is to be uploaded from the current Month ,i.e, Jan-2018.
  • GNIT E-tender for CCAMC for 22 in number Category-II Vessels dated 29.01.2018. closing date of tender is 15.03.2018 1300 hours.click here
  • CBEC launches IT tools ICETRAK and ICETAB for trade facilitation and faster clearances – To download ICETRAK, click here here on your Android mobile phone
  • ATTN: BUDGET UPDATE :On account of Budget 2018-2019, due to be presented on "1-Feb-2018", filing of B.E.'s would not be available from 1700 hrs onwards on "1-Feb-2018" till completion of updation of all changes in the ICES 1.5
  • Complete utilization of funds under "O.E." & "RRT" Object Heads in FY 2017-18click here
  • DG NACIN's letter regarding E way Bill Master Trainer of Faridabad and Bangalore for more detailclick here
  • Chairman CBEC's weekly newsletter dated 25.01.2018click here
  • CGST Rules as amended upto 23/01/2018 have been uploaded click here
  • Important information for the field click here
  • Notifications for notifying e-way Bill website and amended CGST Rules have been uploaded. Notifications for reduction in Late fees for various returns also uploaded.
  • Immediate Attention: Registration and Requisition letter issued for Next Dept. Exam. of Inspectors to be held from 13.03.2018 to 16.03.2018. Please download the same from www.nacenkanpur.gov.in.
  • Departmental Examination for promotion of Ministerial Officers to rescheduled to be held from 20.02.2018 to 22.02.2018
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
View all

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.