## Report on Notification No. 15/2021-Customs (N.T.)
**1. Executive Summary:**
This report analyzes Notification No. 15/2021-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on February 5, 2021. The notification is an amendment to Notification No. 36/2001-Customs (N.T.), dated August 3, 2001. This amendment revises the tariff values for specific goods, including various types of palm oil, soya bean oil, brass scrap, poppy seeds, gold, and silver. The changes are implemented through the substitution of TABLE1, TABLE2, and TABLE3 in the original notification, adjusting the applicable tariff values for these commodities.
**2. Introduction:**
This report provides a detailed overview and analysis of Notification No. 15/2021-Customs (N.T.), focusing on the changes it introduces to existing customs regulations. The analysis is based solely on the information provided within the notification text.
**3. Policy Overview:**
This notification is an **amendment** to the original policy, Notification No. 36/2001-Customs (N.T.), dated August 3, 2001. The core objective of this amendment, as inferred from the text, is to update and revise the tariff values for specific imported goods to reflect current market conditions or government policy adjustments related to import duties and valuation.
**4. Background and Rationale:**
The amendment appears to be driven by the need to periodically adjust tariff values based on fluctuations in the global market prices of the listed commodities. This ensures that the customs duties levied on these goods accurately reflect their value, preventing undervaluation and maintaining fair trade practices. The amendment seems to address the issue of outdated tariff values by substituting them with updated figures.
**5. Key Provisions / Changes:**
This notification introduces changes by substituting TABLE1, TABLE2, and TABLE3 in the original Notification No. 36/2001-Customs (N.T.). The key changes are as follows:
* **TABLE 1: Oils and Seeds:** The tariff values for various types of palm oil (Crude Palm Oil, RBD Palm Oil, Others Palm Oil, Crude Palmolein, RBD Palmolein, Others Palmolein), Crude Soya bean Oil, Brass Scrap (all grades), and Poppy seeds are listed. Critically, the notification explicitly states "i.e. no change" for each of these items. Therefore, while the table is being substituted, **the actual tariff values remain the same**.
* **TABLE 2: Gold and Silver:**
* The 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. 50/2017-Customs dated 30.06.2017 is availed remains at 597 per 10 grams.
* The tariff value for Silver, in any form, in respect of which the benefit 71 or 98 of entries at serial number 357 of the Notification No. 50/2017-Customs dated 30.06.2017 is availed remains at 851 per kilogram.
* Tariff values are set for other forms of silver including medallions and coins with specific content.
* Tariff values are set for gold bars and gold coins and findings.
* Again, the notification explicitly states "i.e. no change" for items 1 and 4 within the table. Therefore, while the table is being substituted, **the actual tariff values for those items remain the same.**
* **TABLE 3: Areca Nuts:** The tariff value for Areca nuts is listed as 3695 US Per Metric Tonne. Again, the notification explicitly states "i.e. no change." Therefore, while the table is being substituted, **the actual tariff value remains the same.**
**In summary:** While the tables have been replaced, the text within the notification indicates that the tariff values for all the listed commodities and goods remain unchanged.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders affected by this amendment are:
* Importers and exporters dealing with the commodities listed in the notification (Palm Oil, Soya bean Oil, Brass Scrap, Poppy seeds, Gold, Silver, and Areca nuts).
* Customs brokers and agents involved in the clearance of these goods.
* Businesses and industries that rely on these imported commodities as raw materials.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Central Board of Indirect Taxes and Customs (CBIC) is the responsible agency for implementing this amendment.
* **Procedures:** Customs officials will use the revised tariff values specified in the substituted tables to assess and collect customs duties on the imported goods.
**8. Expected Outcomes / Impact of Changes:**
Since the tariff values themselves have not changed, the immediate financial impact of this specific amendment is negligible. The changes will primarily ensure the rates are current, even if unchanged from the previous period.
**9. Conclusion:**
Notification No. 15/2021-Customs (N.T.) is an amendment that replaces existing tables for tariff values. However, based on the text provided, the actual tariff values of commodities covered by the notification have not changed. Therefore, the significance lies in the periodic review and reaffirmation of the existing values, providing clarity and stability for stakeholders involved in the import and export of these goods.
Key Entities Referenced
Central Board of Indirect Taxes and Customs: A government organization under the Department of Revenue, Ministry of Finance.
Customs Act, 1962: An Indian law related to customs duties and regulations (52 of 1962).
Ministry of Finance: A ministry of the Government of India.
Department of Revenue: A department within the Ministry of Finance.
New Delhi: The location where the notification was issued.
Crude Palm Oil: A type of goods with tariff value specified.
RBD Palm Oil: A type of goods with tariff value specified.
Crude Palmolein: A type of goods with tariff value specified.
RBD Palmolein: A type of goods with tariff value specified.
Crude Soya bean Oil: A type of goods with tariff value specified.
Brass Scrap: A type of goods with tariff value specified.
Poppy seeds: A type of goods with tariff value specified.
Gold: Precious metal with tariff value specified.
Silver: Precious metal with tariff value specified.
Areca nuts: A type of goods with tariff value specified.
BULLO MAMU: Under Secretary, signed the document.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-05022021-224973
xxxGIDHxxx
CG-DL-E-05022021-224973
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.ं 511] नई कदल्ली, िुक्रिार, फरिरी 5, 2021/माघ 16, 1942
No. 511] NEW DELHI, FRIDAY, FEBRUARY 5, 2021/MAGHA 16, 1942
वित्त मंत्रालय
(राजस्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ं सीमा शुल्क बोडड)
अजधसचू ना
नई दिल्ली, 5 फरिरी, 2021
स.ं 15/2021-सीमा िल्ु क (ग.ै टै.)
का.आ. 562(अ).— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा प्रदत् त
िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर एि ं सीमा िुल्क बोडड, इस बात स े संतुष्ट होने पर कक ऐसा करना आिश्यक
एि ं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना स.ं 36/2001-सीमा िुल्क (ग.ै
टै.), कदनांक 3 अगस्ट्त, 2001, जिसे का.आ. 748 (अ), कदनांक 3 अगस्ट्त, 2001 के तहत भारत के रािपत्र, असाधारण के
भाग-II, खंड-3, उपखंड (ii) म ें प्रकाजित ककया गया था, में जनम्नजलजखत सिं ोधन करता ह,ै अथाडत्:-
उक्त अजधसूचना म,ें सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणयााँ प्रजतस्ट्थाजपत की
िाएाँगी, अथाडत:्-
760 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
"सारणी-1
क्रम. स.ं अध् याय/िीर्/ड उपिीर्/ड टैररफ मूल् य
माल का जििरण
टैररफ मद
(अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 1511 10 00 कच्चा पॉम ऑयल 1013 (अर्ाात कोई पररितान नहीं)
2 1511 90 10 आर बी डी पॉम ऑयल 1038 (अर्ाात कोई पररितान नहीं)
3 1511 90 90 अन् य पॉम ऑयल 1026 (अर्ाात कोई पररितान नहीं)
4 1511 10 00 कच्चा पामोजलन 1044 (अर्ाात कोई पररितान नहीं)
5 1511 90 20 आर बी डी पामोलीन 1047 (अर्ाात कोई पररितान नहीं)
6 1511 90 90 अन्य पामोलीन 1046 (अर्ाात कोई पररितान नहीं)
7 1507 10 00 सोयाबीन का कच् चा तेल 1127 (अर्ाात कोई पररितान नहीं)
8 7404 00 22 पीतल स्ट् क्रेप (सभी ग्रडे ) 4598 (अर्ाात कोई पररितान नहीं)
9 1207 91 00 पोस्ट् त बीि 3623 (अर्ाात कोई पररितान नहीं)
सारणी-2
क्रम. स.ं अध् याय/िीर्/ड
टैररफ मूल् य
उपिीर्ड/ टैररफ मद माल का जििरण
(अमरीकी डालर)
(1) (2) (3) (4)
1 71 या 98 स्ट्िणड, ककसी भी रूप में, जिसके सम्बन्ध में अजधसूचना 597 प्रजत 10 ग्राम
संख्या 50/2017-सीमा िुल्क, कदनांक 30.06.2017 की (अर्ाता कोई
प्रजिजष्ट संख्या 356 के अतं गतड लाभ प्राप्त ककया गया हो पररितान नहीं)
2 71 या 98 रित, ककसी भी रूप म,ें जिसके सम्बन्ध में अजधसूचना 851 प्रजत
संख्या 50/2017-सीमा िुल्क, कदनांक 30.06.2017 की ककलोग्राम
प्रजिजष्ट संख्या 357 के अतं गतड लाभ प्राप्त ककया गया हो
3 71 (i) रजत, पिकीय या रजत विक्कों ि े विन्न दकिी िी रूप 851 प्रजत
म,ें वजिकी रजत अंतिास्त ु 99.9 प्रवतशत ि े कम नहीं ह ै ककलोग्राम
या उपशीर् ा 7106 92 के अधीन आन े िाले रजत के अध ा
विवनर्मात प्ररूप;
(ii) पिकीय या रजत विक्के, वजिकी रजत अंतिास्त ु 99.9
प्रवतशत ि े कम नहीं ह ै या डाक, कुररयर या िामान के
माध्यम ि े ऐिे माल के आयात ि े विन्न उपशीर्ा 7106 92
के अधीन आन े िाले रजत के अधा विवनर्मात प्ररूप।
स्पष्टीकरण - इि प्रविवष्ट के प्रयोजनों के वलए, दकिी िी
प्ररूप म ें रजत के अंतर्ात वििेशी मुद्रा के विक्के, रजत ि े
बने आिूर्ण या रजत ि े बनी िस्तुए ंनहीं ह।ैं[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
4 71 (i) स्िणा बार, तोला बार ि े विन्न, वजि पर विवनमााणकता ा 597 प्रजत 10 ग्राम
या ररयाइनर का खुिा हुआ क्रम िंखयांक और वमरिक (अर्ाता कोई
यूवनटों म ेंिार अविव्यक्त ह;ै पररितान नहीं)
(ii) स्िणा विक्के, वजिम ें 99.5 प्रवतशत ि े अन्यून स्िण ा ह,ै
और स्िणा प्रावियां, डाक, कुररयर या बैर्ेज के माध्यम ि े
ऐिे माल के आयात िे विन्न।
स्पष्टीकरण - इि प्रविवष्ट के प्रयोजन के वलए, "स्िण ा
प्रावियां" ि े कोई छोटा िंघटक, जैिे हुक, क्लास्प, क्लैंप,
वपन, कैच, स्क्रू बैक, वजिका उपयोर् पूण ा आिूर्ण या
उिके दकिी िार् को स्र्ान म ें जोड़े रखने के वलए दकया
जाता ह,ै अविप्रते ह।ै
सारणी-3
क्रम. स.ं अध् याय/िीर्/ड टैररफ मूल् य
माल का जििरण
उपिीर्ड/ टैररफ मद
(अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 080280 सुपारी 3695 (अर्ाात कोई पररितान नहीं)”
[फा. स.ं 467/01/2021-सीमा शुल्क –V]
बुलो मामु, अिर िवचि
नोट: मूल अजधसूचना भारत के रािपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) म ें अजधसूचना स.ं 36/2001-सीमा
िुल् क (ग.ैटै.), कदनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), कदनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित की गई थी,
तथा यह अंजतम बार अजधसूचना स.ं 13/2021-सीमािुल्क (ग.ैटै.), कदनांक 02 फरिरी, 2021, जिसे का.आ. 489
(अ) कदनांक 02 फरिरी, 2021 के तहत भारत के रािपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) म ें ई-
प्रकाजित ककया गया था, के द्वारा संिोजधत की गई थीI
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 5th February, 2021
No. 15/2021-CUSTOMS (N.T.)
S.O. 562(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:-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted,
namely: -
“TABLE-1
Tariff value
Chapter/ heading/ sub-
Sl. No. Description of goods (US $Per Metric
heading/tariff item
Tonne)
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 1013 (i.e. no change)
2 1511 90 10 RBD Palm Oil 1038 (i.e. no change)
3 1511 90 90 Others – Palm Oil 1026 (i.e. no change)
4 1511 10 00 Crude Palmolein 1044 (i.e. no change)
5 1511 90 20 RBD Palmolein 1047 (i.e. no change)
6 1511 90 90 Others – Palmolein 1046 (i.e. no change)
7 1507 10 00 Crude Soya bean Oil 1127 (i.e. no change)
8 7404 00 22 Brass Scrap (all grades) 4598 (i.e. no change)
9 1207 91 00 Poppy seeds 3623 (i.e. no change)
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
597 per 10 grams (i.e.
71 or 98 entries at serial number 356 of the Notification No.
no change)
50/2017-Customs dated 30.06.2017 is availed
2. Silver, in any form, in respect of which the benefit
71 or 98 of entries at serial number 357 of the Notification 851 per kilogram
No. 50/2017-Customs dated 30.06.2017 is availed
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
71 851 per kilogram
forms of 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.
4. (i) Gold bars, other than tola bars, bearing
71 597 per 10 grams (i.e.
manufacturer’s or refiner’s engraved serial number[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
and weight expressed in metric units; no change)
(ii) Gold coins having gold content not below
99.5% and gold findings, other than imports of such
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. Chapter/ heading/ sub- Description of goods Tariff value
No. heading/tariff item
(US $ Per Metric Tonne)
(1) (2) (3) (4)
1 080280 Areca nuts 3695 (i.e. no change)”
[F. No. 467/01/2021-Cus-V]
BULLO MAMU, 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. 13/2021-Customs (N.T.), dated the
2nd February, 2021, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii),
vide number S.O. 489 (E), dated 2nd February, 2021.
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.