Page 87 - ELT_1st August 2020_Vol 373_Part 3

2020 ] NOTIFICATIONS N35

(1) (2) (3) (4)
2. 71 or 98 Silver, in any form, in re- 609 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, oth- 609 per kilogram
er than medallions and
silver coins having sil-
ver content not below
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 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, jew-
ellery made of silver or arti-
cles made of silver.
4. 71 (i) Gold bars, other than 580 per 10 grams
tola bars, bearing manu-
facturer’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 findings, other
than imports of such
goods through post,
courier or baggage.
Explanation. - For the pur-
poses of this entry, “gold

EXCISE LAW TIMES  1st August 2020  87