Page 122 - ELT_2nd_15th April 2020_Vol 372_Part

N44 EXCISE LAW TIMES [ Vol. 372

(1) (2) (3) (4)
9 1207 91 00 Poppy seeds 3623 (i.e. no change)

TABLE-2

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

(1) (2) (3) (4)
1. 71 or 98 Gold, in any form, in respect 517 per 10 grams (i.e.
of which the benefit of entries no change)
at serial number 356 of the
Notification No. 50/2017-
Customs dated 30-6-2017 is
availed
2. 71 or 98 Silver, in any form, in respect 451 per kilogram
of which the benefit of entries
at serial number 357 of the
Notification No. 50/2017-
Customs dated 30-6-2017 is
availed
3. 71 (i) Silver, in any form, other 451 per kilogram
than medallions and sil-
ver coins having silver
content not below 99.9%
or semi-manufactured
forms of silver falling
under sub-heading 7106
92;
(ii) Medallions and silver
coins having silver
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 baggage.
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.

EXCISE LAW TIMES  15th April 2020  138