February 23, 2024

This permit is required by any person or entity desiring to import soil, peat, sphagnum moss or other growing media under the Plant Quarantine (Regulation of Import into India) Order, 2003. Import, for the purposes of this approval is defined as an act of bringing any kind of seed, plant, plant product or any other regulated article from a place outside India either by sea, land, air or across any customs frontier into any part or place of territory of Republic of India. Who can apply Any person or entity that desires to import soil, peat, sphagnum moss or other growing media under the Plant Quarantine (Regulation of Import into India) Order, 2003. Documents required Proforma invoice/ catalogue Letter of agreement DAC approval (if required) Approval applicability Applicable if importing soil in any form for research purposes, growing media (with soil, peat or other organic materials), peat or sphagnum moss for horticultural purposes. Act and Rules THE DESTRUCTIVE INSECTS AND PESTS ACT, 1914ACT NO. 2 OF 19141[3rd February, 1914.]An Act to prevent the introduction into 2[India] 3[and the transport from one province to another]4*** of any insect, fungus or other pest, which is or may be destructive to crops.WHEREAS it is expedient to make provision for preventing the introduction into 5 [India] 3[and thetransport from one province to another] 4*** of any insect, fungus or, other pest, which is or may bedestructive to crops; It is hereby enacted as follows:—1. Short title and extent.—6[(1)] This Act may be called the Destructive Insects and Pests Act, 1914.7[(2) It extends to the whole of India 8***.]2. Definitions.—In this Act, unless there is anything repugnant in the subject or context,—(a) “crops” includes all agricultural or horticultural crops 9[and all trees, bushes or plants];(b) “import” means the bringing or taking by sea, 10[land or air] 11[across any customs frontier as definedby the Central Government]; 12***(c) “infection” means infection by any insect, fungus or other pest injurious to a crop; 13***14* * * * *3. Power of Central Government to regulate or prohibit the import of articles likely to infect.—(1)The Central Government may, by notification in the Official Gazette, prohibit or regulate, subject to suchrestrictions and conditions as it may impose, the import into 15[India], or any part thereof, or any specifiedplace therein, of any article or class of articles likely to cause infection to any crop 16[or of insects generallyor any class of insects].(2) A notification under this section may specify any article or class of articles 16[or any insect or class ofinsects], either generally or in any particular manner, whether with reference to the country of origin or theroute by which imported or otherwise.1. The Act has been extended in its application to Dadra and Nagar Haveli (w.e.f. 1-7-1965) by Reg. 6 of 1963, s. 3 and the FirstSchedule and to Pondicherry on 1-10-1963: vide Reg. 7 of 1963, s. 3 and the First Schedule.2. Subs. by Act 3 of 1951, s. 3 and the Schedule for “Part A States and Part C States”.3. Ins. by Act 6 of 1938, s. 2.4. The words “in British India” were omitted by the A.O. 1948.5. Subs. by Act 3 of 1951, s. 3 and the Schedule for “the territories comprised within Part A States and Part C States (hereinafter inthis Act referred to as the said territories)”.6. Section 1 re-numbered as sub-section (1) thereof by s. 3 and the Schedule, ibid.7. Ins. by s. 3 and the Schedule, ibid.8. The words “except the State of Jammu and Kashmir” omitted by Act 62 of 1956, s. 2 and the Schedule (w.e.f 1-11-1956).9. Subs. by Act 6 of 1938, s. 3, for “and trees or bushes”.10. Subs. by Act 20 of 1930, s. 2, for “or land”.11. Ins. by the A.O. 1937. For definition of customs frontier, see section 3A of the Sea Customs Act, 1878 (8 of 1878) and Gazette ofIndia, Pt. II, Sec. 3, dated 6th August, 1955, p. 1521.12. The word “and” omitted by Act 3 of 1939, s. 2.13. The word “and” omitted by the A.O. 1948, which was earlier added by Act 3 of 1939, s. 2.14. Clause (d) omitted by Act 62 of 1956, s. 2 and the Schedule (w.e.f. 1-11-1956). Earlier it was subs. by Act 3 of 1951, s. 3 and theSchedule.15. Subs. by Act 3 of 1951, s. 3 and the Schedule for “the said territories”.16. Ins. by Act 6 of 1938, s. 4.31[(3) The Central Government may, by notification under this section, also levy and collect such fees atsuch rates and in such manner as may be specified therein for making an application for a permit to import, orfor making inspection, fumigation, disinfection, disinfestation or supervision of, any article or class of articlesof any insect or class of insects under this section].4. Operation of notification under section 3.—A notification under section 3 shall operate as if it hadbeen issued under section 19 of the Sea Customs Act, 1878 (8 of 1878), and the officers of Customs at everyport shall have the same powers in respect of any article with regard to the importation of which such anotification has been issued as they have for the time being in respect of any article the importation of whichis regulated, restricted or prohibited by the law relating to Sea Customs, and the law for the time being inforce relating to Sea Customs or any such article shall apply accordingly.2[4A. Power of Central Government to regulate or prohibit transport from State to State of insectsor articles likely to infect.—The Central Government may, by notification in the Official Gazette, prohibitor regulate, subject to such conditions as the Central Government may impose, the export from a State or thetransport from one State to another State 3*** of any article or class of articles likely to cause infection to anycrop or of insects generally or any class of insects.4B. Refusal to carry article of which transport is prohibited.—When a notification has been issuedunder section 4A, then, notwithstanding any other law for the time

International Gemological Institute (IGI) is a diamond, colored stone and jewelry certification organization. IGI is headquartered in Antwerp and has offices in New York City, Hong Kong, Mumbai, Bangkok, Tokyo, Dubai, Tel Aviv, Toronto, Los Angeles, Kolkata, New Delhi, Surat, Chennai, Thrissur, Ahmedabad, Shanghai, and Cavalese. Established in 1975, IGI is the largest independent gemological laboratory worldwide. It also runs Schools of Gemology in several locations around the globe What is International Gemological Institute? International Gemological Institute, also known as IGI, is an organisation that certifies diamonds, gemstones, and fine jewellery. It is the largest independent lab in the world for the purpose. The institute was established in 1975 with Antwerp as its headquarters. They have offices spread across the world, including Hong Kong, New York, Los Angeles, Toronto, Mumbai, New Delhi, Tokyo, and several other places. Around the world, certificates issued by this institute instil trust in gemstone buyers and sellers. When it comes to buying precious stones, trust is a big issue for the buyers. The experts at the institute help you overcome this issue. They carry out full analysis of diamonds and gemstones and provide detailed reports on the same. They analyse each stone and grade them accurately. The final report carries all details about the colour, cut, clarity, and carat weight of the stone. Such a certificate helps you to know in detail about the stones you want to buy. It serves as a promise of authenticity and quality. Buyers from around the globe widely accept IGI certificates as a mark of excellence. The information about the diamonds and gems is stored in their database. You may get a copy of the report if the need arises. Why is Certification Important? Are you planning to buy a solitaire diamond ring? Or are you looking for gemstone gold pendants? Either way, you can’t overlook the importance of certification. Not all stones are created equal. The value of a precious stone depends on a lot of factors, including its finished quality. The natural rarity is another factor contributing to the value of gemstones. You may find that two diamonds or gemstones look the same. But their value may differ greatly. You cannot determine the value of gemstones by simply looking at it. Often, gemstones undergo treatments and other enhancement processes. Also, there are synthetic gems available in the market these days. Even an expert in the field needs powerful tools to analyse and find their true value. For instance, a proper analysis can help to find out if a diamond is a natural one or not. It will also help you make out whether your gemstones are treated or altered. A certificate discloses all such things and helps you make an informed choice. So, when you buy that shiny diamond nose pin or the sapphire ring, you will know exactly what you are buying. What Reports do IGI provide? Diamond Report: It is a statement of a diamond’s quality. This report provides an accurate assessment of the 4Cs – the cut, color, clarity and carat weight of a diamond. It is based on international standards. You can get this report for a diamond of any size. At these labs, each stone is analysed by experts using latest tools and techniques. Apart from the 4Cs, the stone is also analysed for any treatment or enhancement. Reports for coloured diamonds and lab-grown ones can also be availed. The detailed report is presented in an easy to understand format. Coloured Stone Report: This report states the gemstone’s exact variety. It also tells you about the stone’s cut, shape, carat weight, colour, and other details. If the stone has gone through any treatment, you will be able to know about it from this report. This report will tell you if the stone is a natural one or not. You may even get to know about the stone’s country of origin, if you ask for it. Coloured stones are often treated to enhance their beauty and value. As such, it becomes important to have them analysed before you buy them. You will know for sure that the stone you are buying is real or fake. Jewellery Report: This institute was the first lab to offer such a report. Experts here analyse both the metal and the mounted stones and provide a complete report on the jewellery. Details such as the content and weight of the metal are clearly stated. Also, the stone’s details are provided. These include the stone’s cut, clarity, shape, colour, finish, weight, etc. This means now you can have a complete report on any trinket. It doesn’t matter whether the trinket has diamonds or any other gemstones. You will be able to get a full report without causing any harm to the stone setting. That way you can be sure of the jewel.  FAQs What is IGI? IGI stands for the International Gemological Institute. It is an independent gemological laboratory that provides grading and certification services for diamonds, gemstones, and jewelry. What does an IGI certificate include? An IGI certificate typically includes detailed information about the characteristics of a diamond or gemstone, including the cut, color, clarity, carat weight, and other relevant details. It may also include a diagram illustrating the diamond’s internal and external features. Why is an IGI certificate important? An IGI certificate serves as an official document that verifies the authenticity and quality of a diamond or gemstone. It provides consumers with essential information to make informed decisions when purchasing jewelry. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting

LGD are manufactured in laboratories, as opposed to naturally occurring diamonds. However, the chemical composition and other physical and optical properties of the two are the same. Naturally occurring diamonds take millions of years to form; they are created when carbon deposits buried within the earth are exposed to extreme heat and pressure. What are Lab-Grown Diamonds (LGDs)? Lab-grown diamonds are also known as synthetic diamonds. These are synthetic diamonds having identical chemical and physical characteristics to diamonds found in nature. Scientists at a General Electric research facility in New York invented the first LGD in 1954. Use of Lab-Grown Diamonds: Due to their superior thermal conductivity, pure synthetic diamonds are employed as heat spreaders for high-power laser diodes and high-power transistors in electronics. They are used as cutters and in other tools and machinery that need these characteristics. They are often employed in industrial settings because of their strength and hardness. How are they produced? Two basic processes—the High-Pressure High Temperature (HPHT) approach and the Chemical Vapour Deposition (CVD) method—are used to produce lab-grown diamonds. In the HPHT process, pure graphite carbon and a seed diamond are subjected to temperatures and pressures that are over 1,500 degrees Celsius. The seed diamond is heated using the CVD process inside a sealed chamber that is filled with gas rich in carbon. Properties and Applications of LGDs Physical Properties: Lab-Grown Diamonds have the same hardness, refractive index, and dispersion as natural diamonds. Applications: They are used in jewelry, cutting tools, scientific instruments, and electronics. Ethical and Environmental Advantages Ethical Sourcing: Lab-Grown Diamonds are conflict-free, alleviating concerns about “blood diamonds” associated with unethical mining practices. Reduced Environmental Impact: Traditional diamond mining can have significant environmental consequences, making LGDs a more eco-friendly option. Lab-grown Diamonds Significance The manufacturing of lab-grown diamonds has a lesser environmental impact than natural diamond extraction. Open-pit mining produces a lot of waste and causes environmental damage, such as soil erosion and water and air pollution. However, the manufacture of lab-grown diamonds can take place in a controlled setting, lowering the possibility of environmental harm. Diamond Industry in India A brief about the diamond industry in India is given below. The largest diamond exporter in the world is India. 19% of all diamond exports worldwide come from India. Only diamonds make up 50% of the country’s total gem and jewellery exports. A significant location for the production of diamonds is Surat, Gujarat. The biggest market for cut and polished diamonds is the United States, closely followed by China. The established diamond industry in India, which performs these duties, is not likely to be impacted by the increase in the production of LGDs. Every year, the nation exports diamonds to nations like China, the United States, and the United Arab Emirates. Lab-Grown Diamonds & Indian Economy The Indian economy is significantly influenced by the gems and jewellery industry. It contributes roughly 7% to GDP and 10%–12% to all exports of goods from the nation. With 5 million skilled and semi-skilled workers employed, it is one of the leading sectors in terms of job creation. Lab-Grown Diamonds in India Challenges Lack of awareness: Many consumers in India are still not aware of lab-grown diamonds, or they may have misconceptions about them. This can make it difficult for lab-grown diamond companies to market their products and generate demand. Competition from natural diamonds: The natural diamond industry is well-established in India, and it has a strong brand reputation. This can make it difficult for lab-grown diamond companies to compete on price or quality. Regulatory challenges: The Indian government has not yet developed clear regulations for the lab-grown diamond industry. This can make it difficult for companies to operate and comply with the law. Supply chain challenges: The lab-grown diamond industry is still in its early stages of development, and the supply chain is not as well-developed as the natural diamond supply chain. This can make it difficult for companies to obtain the materials and equipment they need to produce lab-grown diamonds. FAQs How are lab-grown diamonds created? Lab-grown diamonds are typically produced using two main methods: High Pressure High Temperature (HPHT) and Chemical Vapor Deposition (CVD). Both methods replicate the conditions under which natural diamonds are formed but in a controlled environment. How can you distinguish between lab-grown and natural diamonds? Distinguishing between lab-grown and natural diamonds may require specialized testing equipment. However, some lab-grown diamonds may have distinctive features, and gemological laboratories can provide certificates confirming their origin. Are lab-grown diamonds eco-friendly? Lab-grown diamonds are often considered more environmentally friendly than mined diamonds because they require fewer natural resources and don’t involve the environmental impact associated with mining. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida | Company Registration in lucknow Complete CA Services CA in Delhi |