IN FORCE Advance Authorisation
Value Addition
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4.60 — Value Addition
Under scheme for export of jewellery, value addition shall be calculated as per Paragraph 4.37 of FTP. Minimum Value Addition shall be:
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----- Start of picture text -----<br> Sl Items of export Minimum Value<br>No Addition<br>a) Plain gold / platinum / silver jewellery 3.5%<br>----- End of picture text -----<br>
| a) | Plain gold / platinum / silver jewellery | 3.5% |
|---|---|---|
| and<br>Articles<br>and<br>ornaments<br>like<br>Mangalsutra containing gold and black<br>beads / imitation stones, except<br>in<br>studded form of jewellery. | ||
| b) | All types of Studded gold / platinum /<br>silver Jewellery and articles thereof. | 6.0% (for those studded with<br>coloured Gemstones)<br>and<br>7.0% (for those studded with<br>diamonds). |
| c) | Any jewellery / articles manufactured<br>by<br>fully<br>mechanized<br>process<br>(not<br>applicable<br>under Advance Authorisation) | 2% |
| d) | Gold / silver / platinum medallions &<br>coins (excluding coins of nature of legal<br>tender) (not applicable under Advance<br>Authorisation) | 1.5% |
| e) | Gold / silver / platinum findings /<br>mountings manufactured by mechanized<br>process | 2.5% |
| f) | Gold religious idols (only<br>gods and<br>goddess of 8 carats and above (upto 24<br>carats) | 10% in case of plain gold<br>religious idols (Non studded).<br>14% in case of plain gold<br>religious idols studded with<br>colour gem stones. 15% in<br>case of gold religious idols<br>studded with diamonds. |
pg. 104
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