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of <h1>Gold & Silver Findings Eligible for Concessional Duty Under Notification 62/2004-Customs, Clarifies Ministry of Finance.</h1> The circular from the Ministry of Finance, Department of Revenue, addresses the eligibility of gold and silver findings and mountings for concessional import duty under Notification No. 62/2004-Customs. It clarifies that these items, used in jewelry making, are eligible for reduced duty rates, as they are not classified as complete jewelry or foreign currency coins. The circular aims to prevent misuse of the notification by ensuring that only findings and mountings benefit from the concessional rates, as specified under serial numbers 2 and 3 of the notification. The instructions are to be communicated for effective implementation.
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