Sl. No.

Chapter

Description of Goods

Tariff Value

1

71 or 98

Gold, in any form, in respect of which the benefit of entries at serial number 194 of the Notification No. 45/2025-Customs dated 24.10.2025 is availed 

1297 per 10 grams

2

71 or 98

Silver, in any form, in respect of which the benefit of entries at serial number 195 of the Notification No. 45/2025-Customs dated 24.10.2025 is availed 

1875 per kilogram

3

71

(i) Silver, in any form, other than medallions and silver coins having silver content not below 99.9% or semimanufactured forms of silver falling under sub-heading 7106 92; 

(ii) Medallions and silver coins having silver  content not below 99.9% or semimanufactured forms of silver falling under sub-heading 7106 92, other than imports of such goods through post, courier or baggage. 

Explanation. – For the purposes of this entry, silver in any form shall not include foreign currency coins, jewellery made of silver or  articles made of silver. 

1875 per kilogram

4

71

(i) Gold  bars, other  than  tola  bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units;

(ii) Gold coins having gold content not below 99.5% and gold findings, other than imports of such goods through post, courier or baggage. 

Explanation. – For the purposes of this entry, “gold 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.

1297 per 10 grams