Customs duty exemption on imported gold and silver capped, with excess customs duty relieved and additional duty exempted. The notification exempts specified gold and silver imports, other than via post, courier or baggage, from customs duty to the extent that such duty exceeds capped rates and from the whole of the additional duty under the Customs Tariff Act. It enumerates three categories-serialised gold bars and old coins; other forms of gold including liquid gold and tola bars; and silver in any form-and specifies capped duty rates for each. The explanation includes medallions and coins but excludes jewellery and foreign currency coins. Subsequent notifications have substituted the capped rates.