Duty free allowance  in respect of Jewellery :

As per Rule -6, a passenger returning to India shall be allowed clearance free of duty jewellery in his bona fide baggage to the extent as given below –

Indian passenger who has been residing abroad for over  one year	Jewellery up to an aggregate value of Rs.50000 for a Gentleman passenger
Indian passenger who has been residing abroad for over  one year	Jewellery up to an aggregate value of Rs.100000 for a lady  passenger