Page 72 - ELT_1st June 2020_VOL 372_Part 5th

N74 EXCISE LAW TIMES [ Vol. 372

(1) (2) (3) (4)
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 bag-
gage.
Explanation. - For the pur-
poses 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 557 per 10 grams
tola bars, bearing
manufacturer’s or re-
finer’s engraved serial
number and weight
expressed in metric
units;
(ii) Gold coins having
gold content not be-
low 99.5% and gold
findings, other than
imports 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.

EXCISE LAW TIMES  1st June 2020  72