Other
Precious and semi-precious stones, unworked or simply sawn or roughly shaped
HSN 7103 10 90 (precious and semi-precious stones, unworked or simply sawn or roughly shaped — other than rubies, sapphires, emeralds, and alexandrites) 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. Other headings within Chapter 71 — covering worked stones, mounted jewellery, or articles of precious metal — may carry distinct compliance or valuation scrutiny.
The principal risk for importers at this tariff line is misclassification: customs officers routinely scrutinise the degree of working, and a stone re-classified as cut or otherwise worked may fall under a different sub-heading with separate valuation and duty implications. Retrospective re-classification can trigger detention pending resolution and recovery of differential duty. Accurate documentation of the stone's processing state — raw, sawn, or roughly shaped — is essential to defending the declared tariff line.