Page 73 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] NOTIFICATIONS N57

(1) (2) (3) (4)
2. 71 or 98 Silver, in any form, in re- 489 per kilogram
spect 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, 489 per kilogram
other than medallions
and silver coins having
silver content not be-
low 99.9% or semi-
manufactured forms of
silver falling under
sub-heading 7106 92;
(ii) Medallions and silver
coins having silver con-
tent not below 99.9% or
semi-manufactured
forms of silver falling
under sub-heading
7106 92, other than im-
ports of such goods
through post, courier or
baggage.
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 548 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.

EXCISE LAW TIMES  1st May 2020  73