DEMONETISED COINS (COINS WHICH HAVE BEEN TAKEN OUT OF CIRCULATION IN THE USER COUNTRY) BEING RETURNED FROM THE CENTRAL BANKS FOR DESTRUCTION AND RECLAMATION OF ALLOY.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7118 COIN GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 711810 COIN (OTHER THAN GOLD COIN), NOT BEING LEGAL TENDER ALSO CLASSIFIED IN ACCORDANCE WITH HARMONISED SYSTEM EXPLANATORY NOTE 7118 SUBHEADING EXPLANATORY NOTE 7118.10 (1)