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Procedure

4.61

Document type
Procedure
Dated

Value Addition

4.61

Value Addition

Under scheme for export of jewellery, value addition shall be calculated as per paragraph 4.38 of FTP. Minimum value addition shall be:

 

Sl. No Items of export Minimum Value Addition
a) Plain gold / Platinum/ Silver Jewellery and Articles and ornaments like Mangalsutra containing gold and black beads / imitation stones, except in studded form of jewellery. 3.5%
b) All types of Studded gold / platinum / silver Jewellery and articles thereof. 6.0% (for those studded with coloured Gem stones) and 7.0% (for those studded with diamonds).
c) Any jewellery / articles manufactured by fully mechanized process 2%
d) Gold / silver / platinum medallions & coins (excluding coins of nature of legal tender) 1.5%
e) Gold / silver / platinum findings / mountings manufactured by mechanized process 2.5%

 (Above table has been amended vide PUBLIC NOTICE NO.28/2016, DT. 02/09/2016)

[OLD-

Sl No Items of export Minimum Value Addition
a) Plain gold jewellery, Articles, and ornaments like Mangalsutra containing gold and black beads / imitation stones, except in studded form of jewellery. 3.5 %
b) All types of Studded gold 6.0% (for those studded with coloured Gem stones) and 7.0% (for those studded with diamonds).
c) Any jewellery / articles manufactured by fully mechanised process 2.0 %
d) Gold medallions &coins (excluding coins of nature of legal tender) 1.5 %
e) Gold / silver / platinum findings / mountings manufactured by mechanised process 2.5 %

]
 

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