Moonstone
Moonstone, a semi-precious stone, worked or unworked
HSN 7103 99 21 (Moonstone) 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 — particularly those mounted, set, or strung for purposes beyond transport convenience — may fall under distinct tariff lines with differing compliance profiles.
The principal risk at this tariff line is misclassification: moonstone presented as mounted jewellery, set in precious metal, or strung for retail sale shifts to a different heading within Chapter 71 and the corresponding compliance and valuation rules apply from that point. Customs re-classification on examination triggers retrospective duty recovery and possible detention. Verify that the goods are unstrung, unmounted, and unset — or temporarily strung solely for transport — before relying on this tariff line.