Scope of taxable precious metals expanded to include silver and platinum, altering Chapter classification and definition. Amendment broadens the notification's scope by substituting 'gold' with 'gold, silver or platinum', replaces the specific heading reference with a Chapter classification in the opening paragraph, and substitutes Explanation clause (d) to define 'Chapter' as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment is deemed to have come into force on the first day of October, 2019.
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Provisions expressly mentioned in the judgment/order text.
Scope of taxable precious metals expanded to include silver and platinum, altering Chapter classification and definition.
Amendment broadens the notification's scope by substituting "gold" with "gold, silver or platinum", replaces the specific heading reference with a Chapter classification in the opening paragraph, and substitutes Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment is deemed to have come into force on the first day of October, 2019.
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