Page 94 - ELT_15th June 2020_VOL 372_Part 6th
P. 94

N102                         EXCISE LAW TIMES                   [ Vol. 372

                                      (1)         (2)                     (3)                     (4)
                                       6      1511 90 90           Others - Palmolein             570
                                       7      1507 10 00          Crude Soya bean Oil             666
                                       8      7404 00 22         Brass Scrap (all grades)        3071
                                       9      1207 91 00             Poppy seeds                 3623

                                                                     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 of   553 per 10 grams
                                                             which the benefit of entries  at
                                                             serial number 356 of the Notifi-
                                                             cation No.  50/2017-Customs,
                                                             dated 30-6-2017 is availed
                                       2.       71 or 98     Silver, in any form, in respect   559 per kilogram
                                                             of which the benefit of entries
                                                             at serial number 357 of the No-
                                                             tification  No.     50/2017-
                                                             Customs, dated 30-6-2017 is
                                                             availed
                                       3.         71         (i)  Silver, in any form, other   559 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 below 99.9% or semi-
                                                                 manufactured forms of
                                                                 silver falling under sub-
                                                                 heading 7106  92, other
                                                                 than imports of such
                                                                 goods through post, couri-
                                                                 er 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.


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