Page 97 - ELT_1st August 2020_Vol 373_Part 3

2020 ] NOTIFICATIONS N45

(1) (2) (3) (4)
Explanation. - For the
purposes of this entry,
silver in any form
shall not include for-
eign currency coins,
jewellery made of
silver or articles made
of silver.

4. 71 (i) Gold bars, other 612 per 10 grams
than tola bars,
bearing manu-
facturer’s or re-
finer’s engraved
serial number
and weight ex-
pressed in metric
units;
(ii) Gold coins hav-
ing gold content
not below 99.5%
and gold find-
ings, other than
imports of such
goods through
post, courier or
baggage.

Explanation. - For the
purposes of this entry,
“gold findings”
means a small com-
ponent 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 August 2020  97