Date: 2025-04-23Category: Extra OrdinaryState: Union GovernmentCountry: India
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 Indirect Taxes and Customs
## Report on Customs Notification No. 28/2025-Customs (N.T.)
**1. Executive Summary:**
This report analyzes Customs Notification No. 28/2025-Customs (N.T.), dated April 23, 2025, which amends a previous notification (No. 36/2001-Customs (N.T.), dated August 3, 2001) regarding tariff values for imported goods. The core purpose of the amendment is to update and substitute the existing tables outlining tariff values for various commodities, including Palm Oil, Soya Bean Oil, Brass Scrap, Gold, Silver, and Areca nuts. This report details the specific changes in tariff values and clarifies the affected parties. The notification comes into effect on April 24, 2025.
**2. Introduction:**
This report provides an informative analysis of Customs Notification No. 28/2025-Customs (N.T.) based solely on the provided text. The report aims to clarify the amendments made to existing customs regulations concerning tariff values for imported goods, assisting stakeholders in understanding the changes and their potential impact.
**3. Policy Overview:**
* This notification is an **amendment** to the Government of India's Ministry of Finance (Department of Revenue) Notification No. 36/2001-Customs (N.T.), dated August 3, 2001.
* **Core Objective(s):** The core objective of this amendment, as inferred from the text, is to update the tariff values for specified imported goods. This update is likely intended to reflect current market prices and ensure accurate valuation for customs purposes.
**4. Background and Rationale:**
The likely reason for this specific amendment is the need to revise the tariff values listed in the original notification (No. 36/2001-Customs (N.T.)) due to fluctuations in the international market prices of the listed commodities (Palm Oil, Soya bean oil, brass scrap, gold, silver and areca nuts). The amendment ensures that customs duties are calculated based on updated valuations, thereby maintaining revenue collection and fair trade practices.
**5. Key Provisions / Changes:**
This notification amends the original policy by **substituting TABLE 1, TABLE 2, and TABLE 3** of the original notification with new tables. The changes are as follows:
* **TABLE 1: Palm Oil, Soya Bean Oil and Brass Scrap:**
* The new TABLE 1 lists Crude Palm Oil, RBD Palm Oil, Other Palm Oil, Crude Palmolein, RBD Palmolein, Other Palmolein, Crude Soya bean Oil and Brass Scrap all grades along with their respective Chapter heading/sub-heading/tariff item, and the tariff value in US$ per metric tonne.
* The text explicitly states "i.e., no change" next to each listed item, indicating that the tariff values for these items remain the same as in the previous notification.
* **TABLE 2: Gold and Silver:**
* The new TABLE 2 lists gold and silver in various forms, along with their respective Chapter heading/sub-heading/tariff item and the tariff value in US$.
* Similar to Table 1, the text states "i.e., no change" next to each listed item, signifying that the tariff values for these items remain consistent with the previous notification.
* **TABLE 3: Areca Nuts**
* The new TABLE 3 lists Areca nuts, along with their respective Chapter heading/sub-heading/tariff item and the tariff value in US$ per metric tonne.
* The text explicitly states "i.e., no change" next to the item, indicating that the tariff values for areca nuts remain the same as in the previous notification.
**The effect of these changes** is primarily the *reaffirmation* of the current tariff values for the listed commodities. The notification serves as an update to maintain the existing valuations, confirming that no immediate changes to duty calculations are being implemented for these specific goods.
**6. Target Audience and Stakeholders:**
The target audience and stakeholders directly affected by this notification include:
* Importers and exporters of Palm Oil, Soya Bean Oil, Brass Scrap, Gold, Silver and Areca nuts.
* Customs brokers and agents.
* The Central Board of Indirect Taxes and Customs (CBIC).
* Businesses involved in the trading and processing of these commodities.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC) is the responsible body for implementing and enforcing this notification. The Department of Revenue, under the Ministry of Finance, is also involved in the issuance of the notification.
* **Timelines:** The notification comes into effect on April 24, 2025, as stated in the text.
* **Procedures:** While the text doesn't detail specific procedures, it implies that customs officials will use the updated (or rather, reaffirmed) tariff values in Tables 1, 2, and 3 for assessing customs duties on the listed imported goods from April 24, 2025.
**8. Expected Outcomes / Impact of Changes:**
The primary intended outcome of this notification is to maintain the stability and predictability of customs duties for the specified commodities by reaffirming their tariff values. The impact of these specific changes is likely to be minimal in the short term, as the tariff values remain unchanged. However, it provides clarity and certainty to importers and exporters, allowing them to plan their trade activities with confidence.
**9. Conclusion:**
Customs Notification No. 28/2025-Customs (N.T.) is a routine update that reaffirms the existing tariff values for Palm Oil, Soya Bean Oil, Brass Scrap, Gold, Silver and Areca nuts. While it doesn't introduce any immediate changes to duty calculations, it is a significant notification as it ensures the continued application of current valuation standards, promoting stability and transparency in international trade for the affected industries. The notification reinforces the CBIC's role in maintaining effective customs administration.
Key Entities Referenced
Customs Act, 1962: Refers to section 14, subsection 2 of the Customs Act.
Ministry of Finance: The Government of India ministry responsible for revenue.
Department of Revenue: A department within the Ministry of Finance.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS: Government organization responsible for indirect taxes and customs.
S.O. 1841E: Notification number for the amendments being made.
No. 362001Customs N.T.: Original notification being amended, dated August 3, 2001.
S. O. 748 E: Notification number, dated the 3rd August, 2001.
No. 242025Customs N.T.: Earlier notification that amended the principal notification, dated April 15th 2025.
S.O. 1726 E: Notification number, dated 15th April 2025, for the earlier amendment.
TABLE1: Table to be substituted that defines tariff value for different Palm Oils
TABLE2: Table to be substituted that defines tariff value for Gold and Silver
TABLE3: Table to be substituted that defines tariff value for Areca nuts
1106: Tariff value for Gold, in any form, in respect of which the benefit of 71 or 98 entries at serial number 356 of the Notification No. 502017Customs dated 30.06.2017 is availed, per 10 grams
502017Customs: Notification number related to Gold, dated 30.06.2017
1045: Tariff value for Silver, in any form, in respect of which the benefit of 71 or 98 entries at serial number 357 of the Notification No. 502017Customs dated 30.06.2017 is availed per kilogram
F. No. 467012025Cus.V: File Number
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-23042025-262642
CG-DxLx-xEG-I2D3H0x4x2x0 25-262642
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1808] नई दिल्ली, बुधिार, अप्रलै 23, 2025/ििै ाख 3, 1947
No. 1808] NEW DELHI, WEDNESDAY, APRIL 23, 2025/VAISAKHA 3, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ं सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 23 अप्रलै , 2025
स.ं 28/2025-सीमा िल्ु क (ग.ैटै.)
का.आ. 1841(अ).— सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा प्रित्त
िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर एि ं सीमा िुल्क बोडड, इस बात स े संतुष्ट होन ेपर दक ऐसा करना आिश्यक
एिं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना स.ं 36/2001-सीमा िल्ु क
(ग.ै ट.ै ), दिनांक 3 अगस्ट्त, 2001, जिसे का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत भारत के रािपत्र, असाधारण
के भाग-II, खडं -3, उपखडं (ii) म ें प्रकाजित दकया गया था, म ेंजनम्नजलजखत संिोधन करता ह,ै अथाडत:् -
उि अजधसूचना म,ें सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणया ाँ प्रजतस्ट्थाजपत की
िाएाँगी, अथाडत:् -
2708 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
"सारणी-1
क्रम. स.ं अध्याय/िीर्/ड उपिीर्/ड टैररफ मूल्य
माल का जििरण
टैररफ मि (अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 1511 10 00 कच् चा पॉम ऑयल 1153 (अथाडत कोई पररितनड नहीं)
2 1511 90 10 आर बी डी पॉम ऑयल 1162 (अथाडत कोई पररितनड नहीं)
3 1511 90 90 अन्य पॉम ऑयल 1158 (अथाडत कोई पररितनड नहीं)
4 1511 10 00 कच् चा पामोजलन 1173 (अथाडत कोई पररितनड नहीं)
5 1511 90 20 आर बी डी पामोलीन 1176 (अथाडत कोई पररितनड नहीं)
6 1511 90 90 अन्य पामोलीन 1175 (अथाडत कोई पररितनड नहीं)
7 1507 10 00 सोयाबीन का कच् चा तेल 1098 (अथाडत कोई पररितनड नहीं)
8 7404 00 22 पीतल स्ट्क्रैप (सभी ग्रडे ) 5469 (अथाडत कोई पररितनड नहीं)
सारणी-2
क्रम. स.ं अध्याय/िीर्/ड
टैररफ मूल्य
उपिीर्/ड टैररफ माल का जििरण
(अमरीकी डालर)
मि
(1) (2) (3) (4)
1 71 या 98 स्ट्िणड, दकसी भी रूप म,ें जिसके सम्बन्ध म ें अजधसूचना
संख्या 50/2017-सीमा िल्ु क, दिनांक 30.06.2017 की 1106 प्रजत 10 ग्राम
प्रजिजष्ट संख्या 356 के अतं गतड लाभ प्राप्त दकया गया हो
2 71 या 98 रित, दकसी भी रूप म,ें जिसके सम्बन्ध म ें अजधसूचना 1045 प्रजत
संख्या 50/2017-सीमा िल्ु क, दिनांक 30.06.2017 की दकलोग्राम(अथाडत कोई
प्रजिजष्ट संख्या 357 के अतं गतड लाभ प्राप्त दकया गया हो पररितडन नहीं)
(i) रित, पिकीय या रित जसक्क ों स ेजभन्न दकसी भी रूप
म,ें जिसकी रित अंतिडस्ट्तु 99.9 प्रजतित स े कम नहीं
ह ैया उपिीर् ड 7106 92 के अधीन आने िाले रित के
अधड जिजनर्मडत प्ररूप;
3 71 (ii) पिकीय या रित जसक्क े, जिसकी रित अतं िडस्ट्त ु99.9 1045 प्रजत
प्रजतित स ेकम नहीं ह ैया डाक, कुररयर या सामान के दकलोग्राम(अथाडत कोई
माध्यम स ेऐसे माल के आयात स ेजभन्न उपिीर् ड7106 पररितडन नहीं)
92 के अधीन आने िाले रित के अध डजिजनर्मडत प्ररूप।
स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोिनों के जलए, दकसी भी
प्ररूप म ेंरित के अतं गतड जििेिी मुद्रा के जसक्क े, रित स ेबन े
आभूर्ण या रित स े बनी िस्ट्तएु ं नहीं ह।ैं[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
(i) स्ट्िणड बार, तोला बार स ेजभन्न, जिस पर जिजनमाडणकता ड
या ररयाइनर का खुिा हुआ क्रम संख्यांक और जमररक
यूजनटों म ें भार अजभव्यि ह;ै
(ii) स्ट्िण डजसक्क े, जिसम ें99.5 प्रजतित स ेअन्यून स्ट्िण डह,ै
4 71 1106 प्रजत 10 ग्राम
और स्ट्िणड प्राजप्तयां, डाक, कुररयर या बैगेि के माध्यम
स े ऐस े माल के आयात स े जभन्न।
स्ट्पष्टीकरण - इस प्रजिजष्ट के प्रयोिन के जलए, "स्ट्िणड प्राजप्तयां"
स े कोई छोटा संघटक, िैसे हुक, क्लास्ट्प, क्लपैं , जपन, कैच,
स्ट्क्रू बैक, जिसका उपयोग पूण डआभूर्ण या उसके दकसी भाग
को स्ट्थान म ें िोड़ े रखने के जलए दकया िाता ह,ै अजभप्रेत ह।ै
सारणी-3
क्रम. स.ं अध्याय/िीर्/ड टैररफ मूल्य
उपिीर्/ड टैररफ माल का जििरण (अमरीकी डालर प्रजत
मि मीररक टन)
(1) (2) (3) (4)
1 6970 (अथाडत कोई
080280 सुपारी
पररितडन नहीं)”
2. यह अजधसूचना 24 अप्रलै , 2025 से प्रभािी होगी I
[फा. स.ं 467/01/2025-सीमा िुल्क.V]
धनंिय ससंह, अिर सजचि
नोट:- मूल अजधसूचना भारत के रािपत्र, असाधारण के भाग-II, खडं -3, उपखडं (ii) म ें अजधसूचना स.ं 36/2001- सीमा
िुल्क (ग.ैटै.), दिनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित की गई थी,
तथा यह अंजतम बार अजधसूचना स.ं 24/2025-सीमािुल्क (ग.ैटै.), दिनांक 15 अप्रलै 2025, जिसे का.आ. 1726(अ)
दिनांक 15 अप्रलै 2025 के तहत भारत के रािपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) में ई-प्रकाजित दकया
गया था, के द्वारा संिोजधत की गई थीI4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 23rd April, 2025
No. 28/2025-CUSTOMS (N.T.)
S.O. 1841(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 Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so,
hereby makes the following amendments 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/ 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 1153 (i.e., no change)
2 1511 90 10 RBD Palm Oil 1162 (i.e., no change)
3 1511 90 90 Others – Palm Oil 1158 (i.e., no change)
4 1511 10 00 Crude Palmolein 1173 (i.e., no change)
5 1511 90 20 RBD Palmolein 1176 (i.e., no change)
6 1511 90 90 Others – Palmolein 1175 (i.e., no change)
7 1507 10 00 Crude Soya bean Oil 1098 (i.e., no change)
8 7404 00 22 Brass Scrap (all grades) 5469 (i.e., no change)
TABLE-2
Sl. No. Chapter/ heading/ sub- Description of goods Tariff value
heading/tariff item
(US $)
(1) (2) (3) (4)
Gold, in any form, in respect of which the benefit of
71 or 98 entries at serial number 356 of the Notification No. 1106 per 10 grams
1.
50/2017-Customs dated 30.06.2017 is availed
Silver, in any form, in respect of which the benefit of
71 or 98 entries at serial number 357 of the Notification No. 1045 per kilogram
2. 50/2017-Customs dated 30.06.2017 is availed (i.e., no change)
(i) Silver, in any form, other than medallions and
silver coins having silver content not below
99.9% or semi-manufactured forms of silver
falling under sub-heading 7106 92;
3. 71 (ii) Medallions and silver coins having silver
content not below 99.9% or semi-manufactured 1045 per kilogram
forms of silver falling under sub-heading 7106 (i.e., no change)
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.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
(i) Gold bars, other than tola bars, bearing
manufacturer’s or refiner’s engraved serial
number and weight expressed in metric units;
4. 71
(ii) Gold coins having gold content not below 99.5%
and gold findings, other than imports of such
1106 per 10 grams
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.
TABLE-3
Sl. No. Chapter/ heading/ sub- Description of goods Tariff value
heading/tariff item (US $ Per Metric Ton)
(1) (2) (3) (4)
1 080280 Areca nuts 6970(i.e., no change)”
2. This notification shall come into force with effect from the 24th day of April, 2025.
[F. No. 467/01/2025-Cus.V]
DHANANJAY SINGH, 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. 24/2025-Customs (N.T.), dated the 15th April
2025 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number
S.O. 1726 (E), dated 15th April 2025.
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.