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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Customs duty limitation for imported gold and silver: exemption of duty above notified capped rates and section 3 additional duty.</h1> Limits customs duty on imports under Chapter 71 (other than via post, courier or baggage) by exempting duty in excess of notified capped rates and by exempting the whole of the additional duty under section 3. Distinguishes three categories: certain serial numbered gold bars and specified gold coins; other gold including tola bars and liquid gold; and silver including coins meeting the stated content threshold. Definitions include medallions and coins meeting metal content thresholds but exclude foreign currency coins and jewellery.

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