Page 93 - ELT_15th July 2020_Vol 373_Part 2

2020 ] NOTIFICATIONS N25

(1) (2) (3) (4)
2017-Customs, dated
30-6-2017 is availed
3. 71 (i) Silver, in any form, 577 per kilogram
other than medal-
lions and silver
coins having silver
content not below
99.9% or semi-
manufactured
forms of silver fall-
ing under sub-
heading 7106 92;
(ii) Medallions and
silver coins having
silver content not
below 99.9% or
semi-manufactu-
red forms of silver
falling under sub-
heading 7106 92,
other than imports
of such goods
through post, cou-
rier 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 arti-
cles made of silver.
4. 71 (i) Gold bars, other 570 per 10 grams
than tola bars,
bearing manufac-
turer’s or refiner’s
engraved serial
number and
weight expressed
in metric units;
(ii) Gold coins having
gold content not
below 99.5% and

EXCISE LAW TIMES  15th July 2020  93