**Executive Summary:**
This notification, No. 13/2016-Customs (N.T.), issued on January 15, 2016, by the Central Board of Excise and Customs, amends Notification No. 36/2001-Customs (N.T.) to revise the tariff values for various goods. These changes are made under the authority of Section 14 of the Customs Act, 1962. The notification updates tariff values for items including palm oil, palmolein, soya bean oil, brass scrap, poppy seeds, gold and silver, and areca nuts.
**Key Points / Main Content:**
* **Amendment Authority:** The notification is issued under subsection 2 of section 14 of the Customs Act, 1962.
* **Supersession:** This notification amends the previous notification No. 36/2001-Customs (N.T.), dated August 3, 2001.
* **Revised Tariff Values (Table 1):**
* Crude Palm Oil: $553 US per metric tonne
* RBD Palm Oil: $585 US per metric tonne
* Others Palm Oil: $569 US per metric tonne
* Crude Palmolein: $596 US per metric tonne
* RBD Palmolein: $599 US per metric tonne
* Others Palmolein: $598 US per metric tonne
* Crude Soya bean Oil: $729 US per metric tonne
* Brass Scrap (all grades): $2893 US per metric tonne
* Poppy seeds: $2722 US per metric tonne
* **Revised Tariff Values (Table 2):**
* Gold (benefit of entries at serial number 321 and 323 of Notification No. 12/2012-Customs dated 17.03.2012): 71 or 98 US per 10 grams
* Silver (benefit of entries at serial number 322 and 324 of Notification No. 12/2012-Customs dated 17.03.2012): 71 or 98 US per kilogram
* **Revised Tariff Values (Table 3):**
* Areca nuts: $2558 US per metric ton
**Impact Analysis:**
* **Importers and Exporters:**
* *Impact:* Importers and exporters of the specified goods will be directly affected by the revised tariff values, influencing the cost of imports and exports and potentially affecting trade volumes and profitability.
* *Action Required:* Importers and exporters need to take note of the changes to properly declare values for import/export, calculate duties, and adjust pricing and costing models accordingly.
* **Customs Officials:**
* *Impact:* Customs officials are responsible for enforcing the updated tariff values.
* *Action Required:* Customs officials must update their systems and procedures to reflect the new tariff values and ensure correct assessment and collection of duties.
* **Central Board of Excise and Customs:**
* *Impact:* Responsible for monitoring the impact of the revised tariff values on trade and revenue collection.
* *Action Required:* Monitor the effectiveness of the amendment and make further adjustments as necessary.
Key Entities Referenced
Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs.
Central Board of Excise and Customs: A government agency responsible for the administration of indirect taxes in India.
New Delhi: The capital of India, where the notification was issued.
Ministry of Finance: A ministry in the Government of India responsible for the country's finances.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Notification No. 362001Customs N.T.: A previous notification related to customs, dated 3rd August, 2001, which is being amended by the current notification.
Notification No. 122012Customs: Notification related to benefit of entries at serial number 321, 323, 322, and 324 dated 17.03.2012
Notification No. 1502015Customs N.T.: A previous notification related to customs, dated 31st December, 2015, which was amended previously.
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239 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 15th January, 2016
No. 13/2016-CUSTOMS (N.T.)
S.O. 143(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:—
In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be
substituted namely:—
“TABLE-1
Chapter/heading/ Tariff value
Sl. No. sub-heading/tariff Description of goods (US $ Per
item Metric Tonne)
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 553
2 1511 90 10 RBD Palm Oil 585
3 1511 90 90 Others – Palm Oil 569
4 1511 10 00 Crude Palmolein 596
5 1511 90 20 RBD Palmolein 599
6 1511 90 90 Others – Palmolein 598
7 1507 10 00 Crude Soya bean Oil 729
8 7404 00 22 Brass Scrap (all grades) 2893
9 1207 91 00 Poppy seeds 2722
TABLE-2
Sl. Chapter/ heading/ Description of goods
Tariff value
No. sub-heading/tariff
(US $)
item
(1) (2) (3) (4)
1 Gold, in any form, in respect of which the
benefit of entries at serial number 321 and 323
71 or 98 354 per 10 grams
of the Notification No. 12/2012-Customs
dated 17.03.2012 is availed
2 Silver, in any form, in respect of which the
benefit of entries at serial number 322 and 324
71 or 98 457 per kilogram
of the Notification No. 12/2012-Customs
dated 17.03.2012 is availed4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
TABLE-3
Sl. Chapter/ heading/ Description of goods
Tariff value
No. sub-heading/tariff
(US $ Per Metric Tons )
item
(1) (2) (3) (4)
1 080280 Areca nuts 2558”
[F. No. 467/01/2016 -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. 150/2015-Customs
(N.T.), dated the 31st December, 2015, e-published in the Gazette of India, Extraordinary, Part-II,
Section-3, Sub-section (ii), vide number S.O. 3567(E), dated 31st December, 2015.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.