Page 75 - ELT_15th August 2020_Vol 373_Part 4

2020 ] NOTIFICATIONS N63

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 baggage.
Explanation. - For the purposes
of this entry, silver in any
form shall not include foreign
currency coins, jewellery
made of silver or articles
made of silver.
4. 71 (i) Gold bars, other than tola 630 per 10 grams
bars, bearing manufac- (i.e. no change)
turer’s or refiner’s en-
graved 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, cou-
rier or baggage.
Explanation. - For the purposes
of this entry, “gold findings”
means a small component
such as hook, clasp, clamp,
pin, catch, screw back used to
hold the whole or a part of a
piece of Jewellery in place.

TABLE-3

Sl. Chapter/heading/ Description of goods Tariff value (USS Per
No. sub-heading/ Metric Tonne)
tariff item

(1) (2) (3) (4)
1 0802 80 Areca nuts 3746 (i.e. no change)”
[Notification No. 68/2020-Cus. (N.T.), dated 6-8-2020]

EXCISE LAW TIMES  15th August 2020  75