Other
Precious and semi-precious stones, worked or graded, other
HSN 7103 99 19 (other worked or graded precious and semi-precious stones, excluding diamonds) 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. Stones that are strung, mounted, or set — or articles incorporating precious metals — may fall under sibling tariff lines within Chapter 71 that attract distinct treatment.
The principal importer risk at this tariff line is misclassification: stones that are permanently strung, mounted, or set are classified separately within Chapter 71, and diamonds of any grade fall outside heading 7103 entirely. Customs re-classification on examination triggers retrospective compliance, including detention pending correct assessment of applicable duty rates. Verify the precise state of the goods — worked versus unworked, graded versus ungraded, temporarily strung versus permanently strung — against the customs tariff before relying on the absence of compliance here.