Concessional duty on gold and silver extended to all importers, excluding imports via post, courier or baggage. Notification No. 62/2004-Cus. extends concessional rates of customs duty on specified gold and silver items to all importers, removing the prior restriction to certain authorised agencies. The concessional scope covers items classified under Chapter 71 as 'gold in any form' or 'silver in any form' (excluding jewellery and foreign currency coins), and excludes imports by post, courier or baggage; fineness need not be 24 carats.
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Provisions expressly mentioned in the judgment/order text.
Concessional duty on gold and silver extended to all importers, excluding imports via post, courier or baggage.
Notification No. 62/2004-Cus. extends concessional rates of customs duty on specified gold and silver items to all importers, removing the prior restriction to certain authorised agencies. The concessional scope covers items classified under Chapter 71 as "gold in any form" or "silver in any form" (excluding jewellery and foreign currency coins), and excludes imports by post, courier or baggage; fineness need not be 24 carats.
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