Page 93 - ELT_1st August 2020_Vol 373_Part 3

2020 ] NOTIFICATIONS N41

(1) (2) (3) (4)
2. 71 or 98 Silver, in any form, in re- 717 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, 717 per kilogram
other than medallions
and silver coins having
silver content not be-
low 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, 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 man- (i.e. no change)
ufacturer’s or refiner’s
engraved serial num-
ber and weight ex-
pressed in metric units;
(ii) Gold coins having gold
content not below
99.5% and gold
findings, other than

EXCISE LAW TIMES  1st August 2020  93