Page 83 - ELT_1_1st April 2020_Vol 372_Part

2020 ] NOTIFICATIONS N11

(1) (2) (3) (4)
Explanation. - For the pur-
poses of this entry, silver in
any form shall not include
foreign currency coins, jew-
ellery made of silver or arti-
cles made of silver.
4. 71 (i) Gold bars, other than 505 per 10 grams
tola bars, bearing man- (i.e. no change)
ufacturer’s or refiner’s
engraved serial num-
ber and weight ex-
pressed in metric units;
(ii) Gold coins having gold
content not below
99.5% and gold find-
ings, other than im-
ports of such goods
through post, courier
or baggage.
Explanation. - For the pur-
poses 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 $
No. sub-heading/ Per Metric Tonne)
tariff item

(1) (2) (3) (4)
1 0802 80 Areca nuts 3782 (i.e. no change)”
[Notification No. 26/2020-Cus. (N.T.), dated 18-3-2020]
Exchange rates for import and export of goods
[Substitute at page 4.236 of 63rd Edition of Customs Law Manual, Vol. 1, 2020-21]
In exercise of the powers conferred by section 14 of the Customs Act,
1962 (52 of 1962), and in supersession of the notification of the Central Board of
Indirect Taxes and Customs No. 20/2020-CUSTOMS (N.T.), dated 5th March,
2020 except as respects things done or omitted to be done before such superses-
sion, the Central Board of Indirect Taxes and Customs hereby determines that
the rate of exchange of conversion of each of the foreign currencies specified in

EXCISE LAW TIMES  1st April 2020  131