Page 81 - ELT_1st June 2020_VOL 372_Part 5th

2020 ] NOTIFICATIONS N83

(1) (2) (3) (4)
(ii) Medallions and sil-
ver coins having sil-
ver content not be-
low 99.9% or semi-
manufactured forms
of silver falling un-
der 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 cur-
rency coins, jewellery
made of silver or articles
made of silver.
4. 71 (i) Gold bars, other 557 per 10 grams (i.e. no
than tola bars, bear- change)
ing manufacturer's
or refiner'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
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  1st June 2020  81