Page 80 - ELT_1_1st April 2020_Vol 372_Part
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N8                           EXCISE LAW TIMES                   [ Vol. 372

                                       (1)        (2)                   (3)                      (4)
                                                            Explanation. - For the purposes
                                                            of this  entry, silver in any
                                                            form shall not include foreign
                                                            currency   coins,  jewellery
                                                            made of silver or articles
                                                            made of silver.

                                       4.         71        (i)  Gold bars, other than tola   505 per 10 grams
                                                                bars, bearing manufac-
                                                                turer's or refiner's en-
                                                                graved serial number
                                                                and weight expressed in
                                                                metric units;
                                                            (ii) Gold  coins  having  gold
                                                                content not below 99.5%
                                                                and  gold findings, other
                                                                than imports of such
                                                                goods through post, cou-
                                                                rier or baggage.
                                                            Explanation. - For the purposes
                                                            of this entry, “gold findings”
                                                            means  a small component
                                                            such  as hook, clasp, clamp,
                                                            pin, catch, screw back used to
                                                            hold the whole or a part of a
                                                            piece of Jewellery in place.

                                                                     TABLE-3

                                       Sl.  Chapter/heading/    Description of goods    Tariff value  (US $ Per
                                      No.    sub-heading/                                   Metric Tonne)
                                              tariff item

                                       (1)        (2)                   (3)                      (4)
                                       1        0802  80             Areca nuts                 3782”
                                                     [Notification No. 24/2020-Cus. (N.T.), dated 13-3-2020]

                                     Exchange rate for Australian  Dollar revised for import and
                                         export of goods — Amendment to Notification No. 20/2020-
                                         Cus. (N.T.)

                                            In exercise of the powers conferred  by section 14 of the Customs Act,
                                     1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes

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