Page 93 - ELT_1st September 2020_Vol 373_Part 5

2020 ] NOTIFICATIONS N87

(1) (2) (3) (4)
3. 71 (i) Silver, in any form, other than 868 per kilogram
medallions and silver coins hav- (i.e. no change)
ing silver content not below
99.9% or semi-manufactured
forms of silver falling under sub-
heading 7106 92;
(ii) Medallions and silver coins hav-
ing silver content not below
99.9% or semi-manufactured
forms of silver falling under sub-
heading 7106 92, other than im-
ports 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 bars, 622 per 10 grams
bearing manufacturer’s or refin-
er’s engraved serial number and
weight expressed in metric units;
(ii) Gold coins having 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 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/ Description of goods Tariff value
No. heading/sub - (US $ Per Metric
heading/tariff item Tonne)
(1) (2) (3) (4)
1. 0802 80 Areca nuts 3746 (i.e. no change)”

[Notification No. 71/2020-Cus. (N.T.), dated 13-8-2020]

EXCISE LAW TIMES  1st September 2020  93