Executive Summary:
This notification from the Ministry of Finance, Department of Revenue, amends notification No. 362001-Customs N.T., dated August 3, 2001, regarding tariff values. It provides revised tariff values for various goods, including palm oil, palmolein, soya bean oil, brass scrap, poppy seeds, gold, silver and areca nuts. The notification is effective as of May 31, 2019.
Key Points / Main Content:
Revised Tariff Values:
* Table 1 provides revised tariff values in US dollars per metric tonne for:
* Crude Palm Oil: 514
* RBD Palm Oil: 546
* Others Palm Oil: 530
* Crude Palmolein: 552
* RBD Palmolein: 555
* Others Palmolein: 554
* Crude Soya bean Oil: 709
* Brass Scrap all grades: 3560
* Poppy seeds: 3350
* Table 2 provides revised tariff values in US dollars for:
* Gold (serial number 356 and 358 of Notification No. 50/2017-Customs dated 30.06.2017): 412 per 10 grams.
* Silver (serial number 357 and 359 of Notification No. 50/2017-Customs dated 30.06.2017): 465 per kilogram.
* Table 3 provides revised tariff values in US dollars per metric tonne for:
* Areca nuts: 3932
Impact Analysis:
Importers and Exporters:
* Impact: The revised tariff values will directly affect the cost of importing and exporting the specified goods, potentially influencing profitability and trade volumes.
* Action Required: Importers and exporters need to update their costing and pricing strategies to reflect the new tariff values.
Customs Officials:
* Impact: Customs officials are responsible for enforcing the new tariff values, which requires updating their systems and procedures.
* Action Required: Customs officials must implement the revised tariff values for assessment and collection of duties.
Central Board of Indirect Taxes and Customs:
* Impact: The board is responsible for ensuring the smooth implementation of the notification and addressing any issues that may arise.
* Action Required: Monitor the impact of the revised tariff values on trade and revenue collection.
Key Entities Referenced
Customs Act, 1962: This is the primary legislation that provides the legal framework for levying and collecting customs duties in India. Section 14 is referenced for the power to determine tariff values.
Central Board of Indirect Taxes and Customs: This is the apex body responsible for the formulation of policy concerning indirect taxes, including customs, and is the authority issuing the notification.
New Delhi: The location where the notification was issued.
Ministry of Finance, Department of Revenue: The government ministry and department under which the Central Board of Indirect Taxes and Customs operates.
Notification No. 36/2001-Customs (N.T.): This is the original notification being amended, dated August 3, 2001, related to tariff values.
Gazette of India: The official government journal where the notification is published.
Crude Palm Oil: A commodity whose tariff value is being modified by the notification.
Notification No. 50/2017-Customs: A notification mentioned in TABLE 2, dated 30.06.2017 which provides benefit of entries at serial number 356 and 358, 357 and 359.
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[फा. स.ं 467/01/2019-सीमा शु(cid:19) क–V]
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 31st May, 2019
No. 38/2019-CUSTOMS (N.T.)
S.O. 1893(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
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 514
2 1511 90 10 RBD Palm Oil 546
3 1511 90 90 Others – Palm Oil 530
4 1511 10 00 Crude Palmolein 552
5 1511 90 20 RBD Palmolein 555
6 1511 90 90 Others – Palmolein 554
7 1507 10 00 Crude Soya bean Oil 709
8 7404 00 22 Brass Scrap (all grades) 3560
9 1207 91 00 Poppy seeds 3350
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 and 358 of the
71 or 98 412 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 and 359 of the
71 or 98 465 per kilogram
Notification No. 50/2017-Customs dated 30.06.2017
is availed4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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 3932”
[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. 36/2019-Customs (N.T.),
dated the 15th May, 2019, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii),
vide number S.O. 1741(E), dated 15th May, 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.