Other
Precious and semi-precious stones, other worked or graded
HSN 7103 99 49 (other precious and semi-precious stones, worked or graded, other than 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. Other tariff lines within Chapter 71 — covering diamonds, pearls, or precious stones that are strung, mounted, or set — may carry distinct classification treatment and, in certain cases, additional documentation requirements.
The principal risk at this tariff line is misclassification: stones that are mounted, set, or permanently strung belong to different headings within Chapter 71 and may attract different duty rates and documentation scrutiny. Customs re-examination of the physical presentation — whether a stone is temporarily or permanently strung, whether it is set in metal — can trigger re-classification and retrospective duty recovery. Confirm the precise state of working and stringing against the tariff description before filing the bill of entry.