Page 87 - ELT_1_1st April 2020_Vol 372_Part

2020 ] NOTIFICATIONS N15

(1) (2) (3) (4)
content not below
99.9% or semi-
manufactured forms of
silver falling under
sub-heading 7106 92,
other than imports of
such goods through
post, courier or bag-
gage.
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 474 per 10 grams
tola bars, bearing man-
ufacturer’s or refiner’s
engraved serial number
and weight expressed
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 (USS Per
No. sub-heading/ Metric Tonne)
tariff item

(1) (2) (3) (4)
1 080280 Areca nuts 3782 (i.e. no change)”
[Notification No. 29/2020-Cus. (N.T.), dated 20-3-2020]

EXCISE LAW TIMES  1st April 2020  135