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 substitutes new tables specifying 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 15, 2019.
Key Points / Main Content:
* **Amendment Authority:** The Central Board of Indirect Taxes and Customs is exercising powers under section 14(2) of the Customs Act, 1962.
* **Notification Amendment:** Notification No. 362001-Customs (N.T.), dated August 3, 2001, is amended.
* It substitutes TABLE1, TABLE2, and TABLE3 with new tables.
* **Table 1: Revised Tariff Values for specific goods (USD per Metric Tonne):**
* Crude Palm Oil: 522
* RBD Palm Oil: 551
* Others Palm Oil: 537
* Crude Palmolein: 553
* RBD Palmolein: 556
* Others Palmolein: 555
* Crude Soya bean Oil: 689
* Brass Scrap all grades: 3687
* Poppy seeds: 3350
* **Table 2: Revised Tariff Values for specific goods (USD):**
* Gold, in any form, in respect of which the benefit of entries at serial number 356 and 358 of the Notification No. 502017-Customs dated 30.06.2017 is availed: 418 per 10 grams
* Silver, in any form, in respect of which the benefit of entries at serial number 357 and 359 of the Notification No. 502017-Customs dated 30.06.2017 is availed: 476 per kilogram
* **Table 3: Revised Tariff Values for specific goods (USD per Metric Tonne):**
* Areca nuts: 3932
Impact Analysis:
* **Importers:**
* *Impact:* Importers of goods listed in Tables 1, 2, and 3 will be subject to the revised tariff values. This will affect the landed cost of these goods.
* *Action Required:* Importers need to be aware of the new tariff values to accurately calculate customs duties and adjust pricing strategies accordingly.
* **Customs Officials:**
* *Impact:* Customs officials are responsible for enforcing the new tariff values for the specified goods.
* *Action Required:* Customs officials must update their systems and procedures to reflect the revised tariff values and ensure correct assessment of duties.
* **Central Board of Indirect Taxes and Customs (CBIC):**
* *Impact:* CBIC is responsible for implementing and overseeing the amended notification.
* *Action Required:* CBIC needs to disseminate the notification to relevant stakeholders and ensure its effective implementation across all customs locations.
Key Entities Referenced
Customs Act, 1962: An act of the Indian Parliament related to customs and duties.
Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning indirect taxes, such as customs and central excise duties.
New Delhi: The capital of India, where the notification was issued.
Ministry of Finance: A ministry in the Government of India responsible for the country's finances.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Notification No. 502017Customs: A customs notification issued by the Government of India, referenced in the document.
Notification No. 362001Customs N.T.: A customs notification issued by the Government of India, amended by this notification.
Gunjan Kumar Verma: Under Secretary, who signed the notification.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 15th May, 2019
No. 36/2019-CUSTOMS (N.T.)
S.O. 1741(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 522
2 1511 90 10 RBD Palm Oil 551
3 1511 90 90 Others – Palm Oil 537
4 1511 10 00 Crude Palmolein 553
5 1511 90 20 RBD Palmolein 556
6 1511 90 90 Others – Palmolein 555
7 1507 10 00 Crude Soya bean Oil 689
8 7404 00 22 Brass Scrap (all grades) 3687
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 98 418 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 98 476 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/ Description of goods
Tariff value
No. sub-heading/tariff
(US $ Per Metric Tonne)
item
(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. 34/2019-Customs (N.T.), dated the 30th April, 2019, e-
published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 1668(E), dated
30th April, 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.