Page 71 - ELT_15th August 2020_Vol 373_Part 4

2020 ] NOTIFICATIONS N59

TABLE-2

Sl. Chapter/heading/ Description of goods Tariff value
No. sub-heading/tariff item (US $)

(1) (2) (3) (4)
1. 71 or 98 Gold, in any form, in respect 630 per 10 grams
of which the benefit of en-
tries at serial number 356 of
the Notification No.
50/2017-Customs, dated 30-
6-2017 is availed
2. 71 or 98 Silver, in any form, in re- 746 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- 746 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 630 per 10 grams
tola bars, bearing manu-
facturer’s or refiner’s
engraved serial number
and weight expressed in
metric units;

EXCISE LAW TIMES  15th August 2020  71