Relaxation of Additional qualifiers for import/export of Lab Grown Diamonds

For export of Lab Grown Diamonds (HPHT/CVD) weighing less than one carat, declaration of additional qualifiers will only be voluntary – CBIC

Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds.

CBIC vide Circular No. 21/2024-Customs dated 30.10.2024 had advised importers/exporters for the mandatory additional qualifiers in import/export declarations in respect of synthetic or reconstructed diamonds (Lab Grown Diamonds) for better identification of these goods with improved quality of assessment,intervention and facilitation.2.

CBIC noticed that exporters are facing challenges regarding mandatory declaration of additional qualifiers in case of export of Lab Grown Diamonds(HPHT/CVD)  weighing  less  than  one  carat. 

CBIC took note that the identification or differentiation of these diamonds during export is resulting in increased dwell time. Field formation is also of the opinion that the exemption may be provided to the exporters from mandatory declaration of additional qualifiers for the export of LGDs (HPHT/CVD) weighing less than one carat.

In view of the challenges faced by the exporters, CBIC has issued Circular No. 03/2025-Customs dated 29.01.2025 to provide that in case of export of Lab Grown Diamonds (HPHT/CVD) weighing less than one carat, declaration of additional qualifiers will only be voluntary. For all other cases, the mandatory additional qualifiers will remain applicable.

• Absence of irrevocability clause no ground for rejecting registration u/s 12AB
• ITAT allows exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees
• PCIT has revisionary jurisdiction u/s 263 over the cases passed by the NFAC or the JAO
• Appellate court interfering with MACT finding must undertake reappreciation of evidence
• When delay is not huge & involves huge monetary liability, lenient approach to be taken