Gold exemption scope expanded to include liquid gold and tola bars, except for the item listed at serial one. The Central Government amends Notification No. 80/97-Customs by substituting the Table entry at serial 2, replacing column (2) with the description: 'gold in any form including liquid gold and tola bars, other than at S.No. 1 above,' thereby defining the scope of the serial 2 exemption while preserving the exclusion of the item at serial 1.