Customs amendment adding silver bullion to notified list under statutory authority changes commodity treatment in customs law. Insertion of Silver bullion is effected by Notification No. 28/90-Cus dated 8-6-1990 under the statutory power conferred by sub-section (2) of section 123 of the Customs Act, 1962, amending Notification No. 204/84-Customs by inserting item 13 to bring silver bullion within the notified list of goods.