unpolished diamond
means
| a) |
diamond in their natural state, as they occur in deposits or extracts from the parent rock; |
| b) |
diamonds simply sawn, cleaved, bruted, tumbled or which have only a small number of polished facets (windows which allow expert examination of the internal characteristics), and includes diamonds that are provisionally shaped but clearly require further working; |
| c) |
tumbled diamonds of which the surface has been rendered glossy or shiny by chemical treatment or chemical polishing; |
| d) |
broken or crushed diamonds; |
and applies regardless of whether such diamonds are won or recovered within the Republic;
[amended by section 19 of the Diamond Export Levy (Administration) Act, 2007]
Maintenance Act, 1998
