Other
Precious and semi-precious stones, unworked or simply sawn or shaped
HSN 7103 10 39 (precious and semi-precious stones, other than diamonds, 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 (IEC), bill of entry, commercial invoice, packing list. Worked, mounted, or set stones, and articles of precious metal covered elsewhere in Chapter 71, may attract separate compliance or valuation rules.
The principal risk at this tariff line is misclassification: stones that have been cut, polished, or set — rather than merely sawn or roughly shaped — fall under distinct subheadings within Chapter 71 that carry different duty rates and valuation norms. Re-classification on customs examination triggers retrospective duty recovery and potential detention. Importers should document the precise processing state of each consignment — raw, cleaved, sawn, or otherwise — before relying on this tariff line's absence of compliance.