Alexandrite (including alexandrite cat’s eye)
Alexandrite gemstone, unworked or simply sawn or roughly shaped
HSN 7103 10 34 (Alexandrite, including alexandrite cat's eye — unworked or simply sawn or roughly shaped) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code, bill of entry, commercial invoice, packing list. Other precious and semi-precious stones within Chapter 71 — particularly worked, graded, strung, mounted, or set stones — may fall under different tariff lines with distinct classification implications.
The primary risk for this tariff line is misclassification: alexandrite that has been cut, polished, or graded moves to a separate heading within Chapter 71, and customs re-examination on the degree of working can trigger reclassification and retrospective duty recovery. Importers should document the precise physical state of the stones — raw, sawn, or roughly shaped — against the consignment to defend the declared tariff line. Detention pending re-classification is a documented outcome where the working state is disputed at the point of examination.