Duty revision for precious metals updates excise treatment of gold and silver dore bars and copper-smelted outputs. The notification substitutes tariff table entries for S. No. 21A, 21B and 21C to specify excise treatment and effective duty rates for gold bars (other than tola bars) bearing engraved serial numbers and metric weight, silver manufactured from stated stages, and goods produced during copper smelting; it includes explanatory definitions of 'gold dore bars' and 'silver dore bar' and modifies a separate tariff description to remove a reference to silver. The amendment is effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Duty revision for precious metals updates excise treatment of gold and silver dore bars and copper-smelted outputs.
The notification substitutes tariff table entries for S. No. 21A, 21B and 21C to specify excise treatment and effective duty rates for gold bars (other than tola bars) bearing engraved serial numbers and metric weight, silver manufactured from stated stages, and goods produced during copper smelting; it includes explanatory definitions of 'gold dore bars' and 'silver dore bar' and modifies a separate tariff description to remove a reference to silver. The amendment is effective from the stated commencement date.
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