Other
Precious and semi-precious stones, other worked or graded
HSN 7103 99 59 (other precious and semi-precious stones, worked or graded, not strung, mounted, or set) 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. Chapter 71 contains a range of more specific tariff lines for diamonds, pearls, and mounted stones that do carry distinct compliance and valuation requirements.
The absence of compliance at this tariff line does not extend to neighbouring lines within Chapter 71: diamonds classified under heading 7102, cultured pearls under heading 7101, and stones that are mounted or set in precious metal under heading 7113 each carry their own valuation and regulatory treatment. Re-classification on customs examination — for instance, where a stone is found to be set rather than loose — triggers retrospective compliance and potential detention. Verify the precise working state, grading, and mounting status of each consignment against the customs tariff before relying on the absence of compliance here.