Withdrawal of CVD exemption on high purity gold coins and gold findings alters customs duty treatment for those imports. Substitution of serial number 323 in Notification No. 12/2012-Customs withdraws concessional treatment by specifying three covered items: gold bars (other than tola bars) with manufacturer/refiner engraved serial number and metric weight; gold coins with gold content not below 99.5%; and gold findings (small jewellery components). Imports of such gold coins and gold findings through post, courier or baggage are excluded from the entry.