Sapphire
Sapphire, unset and unstrung (worked or unworked)
HSN 7103 91 20 (Sapphire) 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 stones within Chapter 71 — including diamonds, synthetic gemstones, or sapphires once mounted or set in jewellery — are classified on different tariff lines that may carry distinct customs treatment.
The principal risk at this tariff line is misclassification: sapphires that are mounted, set, or forming part of a jewellery article fall outside this heading and into other positions within Chapter 71. Similarly, synthetic or reconstructed sapphires are classified separately and may attract different duty rates. A customs re-classification on examination triggers retrospective duty recovery and potential detention of the consignment.