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 specific goods. It substitutes existing tables with revised tariff values for various items, including palm oil, soybean oil, brass scrap, poppy seeds, gold, and silver. The notification is effective as of September 30, 2019.
Key Points / Main Content:
* **Amendment Authority:** The Central Board of Indirect Taxes and Customs is exercising powers under subsection (2) of section 14 of the Customs Act, 1962.
* **Table Substitution:** TABLE1, TABLE2, and TABLE3 of the original notification are replaced.
* **Revised Tariff Values (TABLE1):**
* Crude Palm Oil: US \$551 per metric tonne
* RBD Palm Oil: US \$570 per metric tonne
* Others Palm Oil: US \$561 per metric tonne
* Crude Palmolein: US \$571 per metric tonne
* RBD Palmolein: US \$574 per metric tonne
* Others Palmolein: US \$573 per metric tonne
* Crude Soya bean Oil: US \$746 per metric tonne
* Brass Scrap (all grades): US \$3446 per metric tonne
* Poppy seeds: US \$3395 per metric tonne
* **Revised Tariff Values (TABLE2):**
* Gold (as specified): US \$479 per 10 grams
* Silver (as specified): US \$565 per kilogram
* Silver (other forms): US \$565 per kilogram
* Gold bars/coins (as specified): US \$479 per 10 grams
* **Revised Tariff Values (TABLE3):**
* Areca nuts: US \$3915 per metric tonne
Impact Analysis:
* **Importers:**
* Impact: Importers of goods listed in the tables will be subject to the revised tariff values, affecting import costs and duties.
* Action Required: Update import documentation and cost calculations to reflect the new tariff values.
* **Customs Officials:**
* Impact: Customs officials must use the updated tariff values for assessing customs duties on relevant imported goods.
* Action Required: Implement the new tariff values in customs assessment procedures.
* **Businesses dealing with Gold and Silver:**
* Impact: Revised tariff values for gold and silver in various forms.
* Action Required: Update import documentation and cost calculations to reflect the new tariff values.
Key Entities Referenced
Customs Act, 1962: A law related to customs duties and regulations in India, mentioned in the context of exercising powers conferred by subsection 2 of section 14.
Central Board of Indirect Taxes and Customs: A government organization under the Department of Revenue, Ministry of Finance, responsible for indirect taxes and customs administration in India.
Ministry of Finance: A ministry of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India.
New Delhi: The location of the Central Board of Indirect Taxes and Customs.
Gunjan Kumar Verma: Under Secretary signing the notification.
Notification No. 362001Customs N.T.: A previous notification related to customs, dated August 3, 2001, being amended by this notification.
Gazette of India: The official government publication where notifications are published.
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5130 GI/2019 (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 INDIRECT TAXES AND CUSTOMS)
New Delhi, the 30th September, 2019
NOTIFICATION
No. 67/2019-CUSTOMS (N.T.)
S.O. 3549(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 so to do, 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 551
2 1511 90 10 RBD Palm Oil 570
3 1511 90 90 Others – Palm Oil 561
4 1511 10 00 Crude Palmolein 571
5 1511 90 20 RBD Palmolein 574
6 1511 90 90 Others – Palmolein 573
7 1507 10 00 Crude Soya bean Oil 746
8 7404 00 22 Brass Scrap (all grades) 3446
9 1207 91 00 Poppy seeds 33954 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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
1. 71 or 98 entries at serial number 356 of the Notification No. 479 per 10 grams
50/2017-Customs dated 30.06.2017 is availed
Silver, in any form, in respect of which the benefit of
2. 71 or 98 entries at serial number 357 of the Notification No. 565 per kilogram
50/2017-Customs dated 30.06.2017 is availed
(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;
(ii) Medallions and silver coins having silver content
not below 99.9% or semi-manufactured forms of
3. 71 565 per kilogram
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.
(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
4. 71 479 per 10 grams
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 Tonne)
(1) (2) (3) (4)
1 080280 Areca nuts 3915”
[F. No. 467/01/2019-Cus-V]
GUNJAN KUMAR 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. 64/2019-Customs (N.T.), dated the 13th September, 2019, e-published in the Gazette of India,
Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 3271(E), dated 13th September,
2019.
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.