Page 78 - ELT_15th August 2020_Vol 373_Part 4

N66 EXCISE LAW TIMES [ Vol. 373

TABLE-2

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

(1) (2) (3) (4)
1. 71 or 98 Gold, in any form, in re- 666 per 10 grams
spect of which the benefit
of entries 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- 868 per kilogram
spect of which the benefit (i.e. no change)
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, 868 per kilogram
other than medallions (i.e. no change)
and silver coins hav-
ing silver content not
below 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 in-
clude foreign currency
coins, jewellery made of
silver or articles made of
silver.
4. 71 (i) Gold bars, other than 666 per 10 grams
tola bars, bearing

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