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 for specific goods. It substitutes new tables specifying tariff values for various items, including palm oil, palmolein, soya bean oil, brass scrap, poppy seeds, gold, silver and areca nuts. The notification is effective as of September 28, 2018.
Key Points / Main Content:
Amended Notification:
The notification No. 84/2018-Customs (N.T.) amends the earlier notification No. 36/2001-Customs N.T., dated August 3, 2001.
Substitution of Tables:
TABLE 1:
Lists revised tariff values (US$ per metric tonne) for:
Crude Palm Oil: 549
RBD Palm Oil: 584
Others Palm Oil: 567
Crude Palmolein: 594
RBD Palmolein: 597
Others Palmolein: 596
Crude Soya bean Oil: 701
Brass Scrap (all grades): 3626
Poppy seeds: 1894
TABLE 2:
Lists revised tariff values for:
Gold (benefit of Notification No. 50/2017-Customs dated 30.06.2017): 71 or 98 per 10 grams.
Silver (benefit of Notification No. 50/2017-Customs dated 30.06.2017): 71 or 98 per kilogram.
TABLE 3:
Lists revised tariff values (US$ per metric tonne) for:
Areca nuts: 3947
Impact Analysis:
Importers and Exporters:
Impact: Changes in tariff values affect the cost of importing and exporting goods like palm oil, gold, silver and areca nuts.
Action Required: Assess the impact of revised tariff values on import/export costs and adjust pricing strategies accordingly.
Customs Officials:
Impact: The notification provides updated tariff values to be used for assessment and collection of customs duties.
Action Required: Implement the revised tariff values for relevant goods as specified in the new tables.
Central Board of Indirect Taxes and Customs:
Impact: Responsible for ensuring the accurate and consistent application of the revised tariff values across all customs locations.
Action Required: Monitor the implementation of the notification and address any issues or discrepancies that may arise.
Key Entities Referenced
Department of Revenue: A department within the Ministry of Finance, involved in the notification.
Customs Act, 1962: A law governing customs duties and regulations in India, referenced as the legal basis for the notification.
Central Board of Indirect Taxes and Customs: The government agency responsible for formulating policy concerning indirect taxes and customs, issuing the notification.
Ministry of Finance: The government ministry under which the Department of Revenue and CBIC operate.
New Delhi: The location of publication and the likely seat of the involved government bodies.
Notification No. 362001Customs N.T.: The original notification being amended by this document.
Notification No. 502017Customs: Notification referred in TABLE2 for benefit of entries
B. KONTHOUJAM: The 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 28 th September, 2018
No. 84/2018-CUSTOMS (N.T.)
G.S.R. 5014(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/ Tariff value
Sl. No. sub-heading/tariff Description of goods (US $Per Metric
item Tonne)
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 549
2 1511 90 10 RBD Palm Oil 584
3 1511 90 90 Others – Palm Oil 567
4 1511 10 00 Crude Palmolein 5944 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
5 1511 90 20 RBD Palmolein 597
6 1511 90 90 Others – Palmolein 596
7 1507 10 00 Crude Soya bean Oil 701
8 7404 00 22 Brass Scrap (all grades) 3626
9 1207 91 00 Poppy seeds 1894
TABLE-2
Sl. Chapter/ heading/ Description of goods
Tariff value
No. sub-heading/tariff
(US $)
item
(1) (2) (3) (4)
1 Gold, in any form, in respect of which the
benefit of entries at serial number 356 and 358
71 or 98 381 per 10 grams
of the 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
71 or 98 465 per kilogram
of the Notification No. 50/2017-Customs
dated 30.06.2017 is availed
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 3947”
[F. No. 467/01/2018-Cus-V]
B. KONTHOUJAM, 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. 78/2018-Customs (N.T.), dated the 14th September, 2018, e-published in the Gazette of India,
Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 4869(E), dated 14th September,
2018.
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.