Home India Ministry of Finance Central Board of Excise Customs being satisfied that it is n...
Date: 2017-04-28 Category: Extra Ordinary State: Union Government Country: India

Central Board of Excise Customs being satisfied that it is necessary and expedient so to do hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This notification from the Ministry of Finance, Department of Revenue, amends Notification No. 36/2001-Customs (N.T.) dated August 3, 2001, regarding tariff values for certain goods. The changes, effective April 28, 2017, revise the tariff values for items including palm oil, palmolein, soya bean oil, brass scrap, poppy seeds, gold, silver and areca nuts. The notification is issued by the Central Board of Excise and Customs. Key Points / Main Content: * **Amendment Details:** * Replaces TABLE1, TABLE2, and TABLE3 in Notification No. 36/2001-Customs (N.T.). * **Revised Tariff Values (TABLE1):** * Crude Palm Oil: \$702 US per Metric Tonne * RBD Palm Oil: \$722 US per Metric Tonne * Others Palm Oil: \$712 US per Metric Tonne * Crude Palmolein: \$738 US per Metric Tonne * RBD Palmolein: \$741 US per Metric Tonne * Others Palmolein: \$740 US per Metric Tonne * Crude Soya bean Oil: \$780 US per Metric Tonne * Brass Scrap (all grades): \$3199 US per Metric Tonne * Poppy seeds: \$2510 US per Metric Tonne * **Revised Tariff Values (TABLE2):** * Gold: \$410 per 10 grams (subject to conditions of Notification No. 12/2012-Customs, entries 71 or 98) * Silver: \$568 per kilogram (subject to conditions of Notification No. 12/2012-Customs, entries 71 or 98) * **Revised Tariff Values (TABLE3):** * Areca nuts: \$2682 US per Metric Tonne Impact Analysis: * **Importers/Exporters of Specified Goods:** * Impact: Tariff values for imported goods, such as palm oil, palmolein, soya bean oil, brass scrap, poppy seeds and areca nuts, as well as gold and silver, are revised, potentially affecting import duties and costs. * Action Required: Review revised tariff values to assess financial implications and adjust import/export strategies accordingly. * **Customs Officials:** * Impact: Required to use the updated tariff values for assessment and collection of customs duties on the specified goods. * Action Required: Implement the new tariff values as specified in the notification for all relevant import and export transactions.

Key Entities Referenced

Customs Act, 1962: A legal act providing the framework for customs duties and regulations in India. Central Board of Excise and Customs: A government agency responsible for the administration of indirect taxes (excise and customs) in India, now known as Central Board of Indirect Taxes and Customs (CBIC). Ministry of Finance: A ministry within the Government of India responsible for the country's finances. Department of Revenue: A department under the Ministry of Finance, Government of India, responsible for all direct and indirect taxes. New Delhi: The capital city of India and the location of the notification. Crude Palm Oil: A type of palm oil specified in the tariff table. RBD Palm Oil: Refined, Bleached, and Deodorized Palm Oil, a type of palm oil specified in the tariff table. Notification No. 122012Customs: A customs notification which provides benefit on gold and silver.
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REGD. NO. D. L.-33004/99 EXTRAORDINARY II— — (ii) PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY 1197] No. 1197] NEW DELHI, FRIDAY, APRIL 28, 2017/VAISAKHA 8, 1939 वित्त‍ ‍ं्त रालय (ररालजस्ि‍ ‍विारालग (केन्‍द‍री ‍उत् ‍रालद‍ंित‍मींराल‍ल‍् क‍ ‍ोर्ड अवधमचू नराल ‍नई‍दद‍य‍ ी, 2‍28 , 2017 म.त 42/2017-मींराल‍ल‍् क‍ ‍(गट.ै.ट करालटआट‍1357(अ ट—मींराल‍ल्‍‍क‍अवधवन ं, 2‍1962 (1962 कराल 52)‍की‍धरालरराल‍14‍की‍उ धरालरराल‍(2 ‍द्वरालरराल‍प्रदत्‍त‍ लव‍त‍ क‍कराल‍प्र रग‍करते‍ुएं, 2‍केन्‍द‍री ‍उत्‍ रालद‍ंित‍मींराल‍ल्‍‍क‍ोर्ड, 2‍इम‍ोरालत‍मे‍मतत््‍ै‍‍ोरने‍ र‍दक‍समराल‍करनराल‍आि्‍‍ क‍ंित‍ मंीचीन‍ो, 2.‍ंतद्द्वरालरराल, 2‍ारालरत‍मरकरालर, 2‍वित्‍त‍ंत्रालय ‍(ररालजस्ि‍ ‍विारालग ‍की‍अवधमूचनराल‍मतट‍36/2001-मींराल‍ल्‍‍क‍(ग.ट‍ै.ट , 2‍ ददनरालतक‍3‍अगस्त, 2‍2001, वजमे‍करालटआट 748 (अ , 2‍ददनरालतक‍3‍अगस्त, 2‍2001‍के‍तोत‍प्रकरालवलत‍दक राल ग राल थराल,‍ंें‍वनम्न‍ वयवखत‍ मतलरधन‍करतराल‍ो, 2. अथरालडत्:- उ‍त‍ ‍अवधमूचनराल‍ंें, 2‍मरालरीी-1, मरालरीी-2 और मरालरीी-3 के स्थरालन र वनम्नवयवखत मरालरवी रालाँ प्रवतस्थरालव त की जरालंाँगी, अथरालडत:्- "मरालरीी-1 ै.ररफ‍ं‍ू ‍ क्रट‍मटत अध् ‍ राल ीलीष/डीउ लीष/डी‍ै.ररफ‍ंद ंरालय‍कराल‍वििरी (अंरीकी‍्रालयर‍प्रवत‍ंीरिक‍ैन (1) (2 (3 (4 1 1511 10 00 कच्‍चराल‍ ं‍ल य 702 2 1511 90 10 आर‍ोी‍्ी‍ ं‍ल य 722 3 1511 90 90 अन्‍द‍ ‍ ं‍ल य 712 2828 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 4 1511 10 00 कच्‍चराल‍ रालंरवयन 738 5 1511 90 20 आर‍ोी‍्ी‍ रालंरयीन 741 6 1511 90 90 अन्‍द‍ ‍ रालंरयीन 740 7 1507 10 00 मर रालोीन‍कराल‍कच्‍चराल‍तेय 780 8 7404 00 22 ीतय‍स्क्र‍े ‍(माी‍डे् 3199 9 1207 91 00 रस्‍त‍ोीज 2510 मरालरीी-2 ै.ररफ‍ं‍ू ‍ क्रट‍मटत अध् ‍ राल ीलीष/डी‍उ लीष/ीड‍ै.ररफ‍ंद ंरालय‍कराल‍वििरी (अंरीकी‍्रालयर) (1 (2 (3 (4 1 71 राल 98 स्िीड, 2 दकमी ाी रू ंें, वजमके‍मम्ोन्‍दध‍ंें‍अवधमूचनराल‍ 410 प्रवत 10 डरालं मतख् राल 12/2012-मींराल‍ल्‍क, 2‍ददनरालतक 17.03.2012 की प्रविवि मतख् राल 321 और 323 के‍अततगडत‍यराला‍प्ररालप्त‍दक राल‍ग राल‍ोर 2 71 राल 98 रजत, दकमी ाी रू ं,ें वजमके मम्ोन्‍दध ं ेंअवधमूचनराल 568 प्रवत दकयरडरालं मतख् राल 12/2012-मींराल‍ल्‍क, 2‍ददनरालतक 17.03.2012 की प्रविवि मतख् राल 322 और 324 के‍अततगडत‍यराला‍प्ररालप्त‍दक राल‍ग राल‍ोर मरालरीी-3 ै.ररफ‍ं‍ू ‍ क्रंट‍मटत अध् ‍ राल ीलीष/डी‍उ लीष/ीड‍ै.ररफ‍ंद ंरालय‍कराल‍वििरी (अंरीकी‍्रालयर‍प्रवत‍ंीरिक‍ैन (1 (2 (3 (4 1 080280 म् रालरी 2682” ‍[फरालट‍मतट‍467/1/2017-मींराल‍ल्‍‍क–V] वितेंर‍िंरालड,‍अिर‍मवचि‍ नरै:‍ंयू ‍अवधमूचनराल‍ारालरत‍के‍ररालज ्, 2‍अमरालधरालरी‍के‍ारालग-II, 2‍खत्-3, 2‍उ खत्‍(ii)‍ंें‍अवधमूचनराल‍मतट‍36/2001-मींराल‍ल्‍‍क‍ (गट.ै.ट , 2‍ददनरालतक‍3‍अगस्त, 2‍2001, करालटआट748 (अ , 2‍ददनरालतक‍3‍अगस्त, 2‍2001‍के‍तोत‍प्रकरालवलत‍की‍गई‍थी,‍तथराल‍ ो‍ अतवतं‍ोरालर‍अवधमूचनराल‍मतट‍39/2017-मींरालल्‍क‍(गट.ै.ट , 2‍ददनरालतक‍13 , 2017, वजमे करालटआट 1177(अ ‍ददनरालतक 13 , 2017 के‍तोत‍ारालरत‍के‍ररालज ्, 2‍अमरालधरालरी‍के‍ारालग-II, 2‍खत्-3, 2‍उ खत्‍(ii)‍ंें‍ई-प्रकरालवलत दक राल ग राल थराल, के द्वरालरराल मतलरवधत‍की‍गई‍थी‍। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, 28th April, 2017 No. 42/2017-CUSTOMS (N.T.) S.O. 1357(E).—In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 748(E), dated the 3rd August, 2001, namely:—II (ii) 3 In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted namely:— “TABLE-1 Chapter/ heading/ sub- Tariff value Sl. No. Description of goods heading/tariff item (US $Per Metric Tonne) (1) (2) (3) (4) 1 1511 10 00 Crude Palm Oil 702 2 1511 90 10 RBD Palm Oil 722 3 1511 90 90 Others – Palm Oil 712 4 1511 10 00 Crude Palmolein 738 5 1511 90 20 RBD Palmolein 741 6 1511 90 90 Others – Palmolein 740 7 1507 10 00 Crude Soya bean Oil 780 8 7404 00 22 Brass Scrap (all grades) 3199 9 1207 91 00 Poppy seeds 2510 TABLE-2 Sl. Chapter/ heading/ sub- Description of goods Tariff value No. heading/tariff item (US $) (1) (2) (3) (4) Gold, in any form, in respect of which the benefit of entries at 1 71 or 98 serial number 321 and 323 of the Notification No. 12/2012- 410 per 10 grams Customs dated 17.03.2012 is availed Silver, in any form, in respect of which the benefit of entries at 2 71 or 98 serial number 322 and 324 of the Notification No. 12/2012- 568 per kilogram Customs dated 17.03.2012 is availed TABLE-3 Sl. No. Chapter/ heading/ sub-heading/tariff item Description of goods Tariff value (US $ Per Metric Tonne ) (1) (2) (3) (4) 1 080280 Areca nuts 2682” [F. No. 467/01/2017 -Cus-V] KSHITENDRA VERMA, Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide number S.O. 748(E), dated the 3rd August, 2001 and was last amended vide Notification No. 39/2017-Customs (N.T.), dated the 13th April, 2017, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 1177(E), dated 13th April, 2017. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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