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Notes


Section Notes

Covers natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jeweler; coin. This section has one chapter as below :

Chapter 71: Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
71A : Gold import at Rs 100 per 10 gms Allowed to all Persons.
71B : Clarification on Gold in any Form
71C : Gold Import through Passengers
71D : Silver Import as Baggage
71E : Gold/silver Coin Import
71F : Gold and Silver Jwellery and Articles Export Against supply by Foreign Buyer
71G : Gold and silver Jwellery and Articles Export against Supply by Nominated Agencies
71H : Direct import of gold/Silver? Platinum for Export Production
71I : Direct Import of Gold of 0.995 purity and below for Export Production - Scheme F in Exim Policy
71J : Silver and Gold for Toll Smelting
71K : Silver and Gold for Toll Smelting
71L : Platinum Import under Commerce Ministry Schemes for Export Production
71M : Cut and Polished Diamonds and Gemstones
71N : Rough Diamonds Removed from duty Free REP Notification following Free Importability in Exim Policy
71O : Export of Cut and Polished Diamonds for Certification/Grading
71P : Export of Cut and Polished Diamonds for Certification/Grading.
 

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What is New?

Date: 27-03-2026
Notification No. 05/2026-Central Excise
Corrigendum to Notification No. 06/2026-Central Excise dated 26.03.2026

Date: 27-03-2026
Corrigendum
Corrigendum to Notification No. 11/2026-Central Excise dated 26.03.2026

Date: 26-03-2026
Notification No. 11/2026-Central Excise
Seeks to prescribe rates of Road and Infrastructure Cess for petrol and diesel, when cleared for exports

Date: 26-03-2026
Notification No. 12/2026-Central Excise
Seeks to amend notification No.4/2019-Central Excise to exclude the provisions of the notification on petrol and diesel when cleared for exports.

Date: 26-03-2026
Notification No. 13/2026- Central Excise
Seeks to rescinderst while notification

Date: 26-03-2026
Notification No. 06/2026-Central Excise
Seeks to levy Special Additional Excise Duty on export of petrol and diesel.

Date: 26-03-2026
Notification No. 07/2026-Central Excise
Seeks to amend the Eighth Schedule to Finance Act, 2002 to insert Aviation Turbine Fuel in the Schedule and prescribe Special Additional Excise Duty on it

Date: 26-03-2026
Notification No. 8/2026-Central Excise
Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports

Date: 26-03-2026
Notification No. 9/2026-Central Excise
Seeks to exempt Aviation Turbine Fuel from whole of Special Additional Excise Duty except when cleared for exports

Date: 26-03-2026
Notification No. 10/2026-Central Excise
Seeks to exempt applicable basic excise duty and Agriculture Infrastructure and Development Cess on petrol and diesel and basic excise duty on Aviation Turbine Fuel, when cleared for exports



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