SCHEDULE II: LIST OF GOODS AT 0.25% RATE

SL.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
1. 7102 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted
2. 7103 Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped
3. 7104 Synthetic or reconstructed precious
or semi-precious stones, unworked or
simply sawn or roughly shaped

 



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