Page 126 - ELT_2nd_15th April 2020_Vol 372_Part

N48 EXCISE LAW TIMES [ Vol. 372

(1) (2) (3) (4)
3. 71 (i) Silver, in any form, other 454 per kilogram
than medallions and silver
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 be-
low 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.
4. 71 (i) Gold bars, other than tola 521 per 10 grams
bars, bearing manufacturer's
or refiner's engraved serial
number and weight ex-
pressed in metric units;
(ii) Gold coins having gold con-
tent not below 99.5% and
gold findings, other than im-
ports of such goods through
post, courier 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.

EXCISE LAW TIMES  15th April 2020  142