[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION
(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 05/2024 - Customs
New Delhi, the 22nd January, 2024
G.S.R. ……(E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 11/2021 – Customs,
dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i), vide
number G.S.R. 69(E), dated the 1st February, 2021, namely:-
In the said notification, in the Table, after Sl. No. 15D and the entries relating thereto, the following
Sl. Nos.
and entries shall be inserted
, namely: -
(1)
(2)
(3)
(4)
“15E.
7112
Spent catalyst or ash containing
precious metals
4.35%
15F.
7113
Gold or silver findings
Explanation: For the purposes of this
entry, “gold or silver findings” means
a small component such as hook,
clasp, clamp, pin, catch, screw back
used to hold the whole or a part of a
piece of jewellery in place
5%
15G.
7118
Coins of precious metals
5% ”.
[F. No. CBIC-190341/4/2024-TO(TRU-I)]
(Rakesh Dahiya)
Director
Note: - The principal notification No. 11/2021-Customs, dated the 1st February, 2021 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E), dated the 1st
February, 2021 and last amended vide notification No. 51/2023-Customs, dated the 31st August, 2023 published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 643(E), dated the
31st August, 2023.
