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. It substitutes new tables specifying tariff values for various goods, including palm oil, soya bean oil, brass scrap, poppy seeds, gold, silver, and areca nuts. The notification is effective from October 31, 2019.
Key Points / Main Content:
Tariff Value Amendments:
* Table 1 substitutes tariff values for various goods, including:
* Crude Palm Oil: $560 US per Metric Tonne
* RBD Palm Oil: $582 US per Metric Tonne
* Others Palm Oil: $571 US per Metric Tonne
* Crude Palmolein: $583 US per Metric Tonne
* RBD Palmolein: $586 US per Metric Tonne
* Others Palmolein: $585 US per Metric Tonne
* Crude Soya bean Oil: $743 US per Metric Tonne
* Brass Scrap (all grades): $3454 US per Metric Tonne
* Poppy seeds: $3395 US per Metric Tonne
* Table 2 substitutes tariff values for Gold and Silver:
* Gold (any form) benefiting from Notification No. 50/2017-Customs (serial number 356 of the 71 or 98): $480 per 10 grams.
* Silver (any form) benefiting from Notification No. 50/2017-Customs (serial number 357 of the 71 or 98): $579 per kilogram.
* Silver (other than medallions, silver coins with silver content not below 99.9% or semi-manufactured forms of silver falling under subheading 7106 92): $579 per kilogram. Excludes foreign currency coins, silver jewellery, or silver articles.
* Gold bars (other than tola bars, bearing manufacturers or refiners engraved serial number and weight expressed in metric units); Gold coins having gold content not below 99.5 and gold findings: $480 per 10 grams.
* Table 3 substitutes tariff values for Areca nuts:
* Areca nuts: $3872 US per Metric Tonne
Impact Analysis:
Importers and Exporters:
* Impact: Changes in tariff values will affect the cost of importing and exporting goods like palm oil, soya bean oil, brass scrap, poppy seeds, gold, silver and areca nuts, potentially impacting profitability and trade volumes.
* Action Required: Assess the impact of the revised tariff values on their specific goods and adjust pricing, sourcing, and sales strategies accordingly.
Customs Authorities:
* Impact: The notification provides updated tariff values to be used for customs assessment and duty collection.
* Action Required: Implement the new tariff values for relevant goods as of October 31, 2019.
Gold and Silver Traders:
* Impact: Amended tariff values for gold and silver will impact valuation and duty payable.
* Action Required: Take note of the specific conditions and exclusions related to the valuation of gold and silver.
Key Entities Referenced
Customs Act, 1962: An act of the Indian Parliament related to customs duties and regulations, specifically section 14 is referenced.
Central Board of Indirect Taxes and Customs: A government agency responsible for the administration of indirect taxes, including customs, in India.
Ministry of Finance: A ministry of the Government of India responsible for the country's finances.
Department of Revenue: A department within the Ministry of Finance, Government of India.
New Delhi: The location where the notification was issued, which is the capital of India.
Gazette of India: The official government gazette of India, in which the notification was published.
Gunjan Kumar Verma: Under Secretary, who is the signatory of the notification.
Palm Oil: A type of vegetable oil, specifically crude, RBD, and others, whose tariff value is being defined by the notification.
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5670 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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[फा. सं. 467/01/2019-सीमा शु(cid:6)क –V]
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 31st October, 2019
No. 79/2019-Customs (N.T.)
S.O. 3958(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 560
2 1511 90 10 RBD Palm Oil 582
3 1511 90 90 Others – Palm Oil 571
4 1511 10 00 Crude Palmolein 583
5 1511 90 20 RBD Palmolein 586
6 1511 90 90 Others – Palmolein 585
7 1507 10 00 Crude Soya bean Oil 743
8 7404 00 22 Brass Scrap (all grades) 3454
9 1207 91 00 Poppy seeds 3395
TABLE-2
Sl. Chapter/ heading/ sub- Description of goods Tariff value
No. heading/tariff item (US $)
(1) (2) (3) (4)
1. Gold, in any form, in respect of which the
benefit of entries at serial number 356 of the
71 or 98 480 per 10 grams
Notification No. 50/2017-Customs dated
30.06.2017 is availed
2. Silver, in any form, in respect of which the
benefit of entries at serial number 357 of the
71 or 98 579 per kilogram
Notification No. 50/2017-Customs dated
30.06.2017 is availed4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3. (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
71 forms of silver falling under sub-heading 7106 579 per kilogram
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.
4. (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
71 such goods through post, courier or baggage. 480 per 10 grams
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. Chapter/ heading/ sub- Description of goods Tariff value
No. heading/tariff item
(US $ Per Metric Tonne)
(1) (2) (3) (4)
1 080280 Areca nuts 3872”
[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. 75/2019-Customs (N.T.), dated the 15th October, 2019, e-published in the Gazette of
India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 3716(E), dated
15th October, 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.