Sapphire
Sapphire, unworked or simply sawn or roughly shaped
HSN 7103 10 42 (Sapphire, 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. Sapphire in a more processed form — cut, polished, graded, or set — is classified under sibling tariff lines within Chapter 71 that may attract distinct compliance or valuation scrutiny.
The principal risk for importers of unworked sapphire is misclassification: customs may re-examine the degree of working and reclassify a consignment to a tariff line covering cut or otherwise worked stones, triggering retrospective duty recovery and potential detention. Valuation disputes are common in Chapter 71 given the absence of standardised pricing benchmarks for rough gemstones. Importers should retain documentation of the stone's unworked or rough-sawn condition — laboratory reports, country-of-origin certificates, and supplier grading notes — at the time of filing the bill of entry.