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 imported goods. It was published in the Gazette of India on March 15, 2019. The notification provides updated tables of tariff values for various goods, effective from the date of publication.
Key Points / Main Content:
* **Amendment Authority:** The notification is issued under subsection 2 of section 14 of the Customs Act, 1962.
* **Superseded Tables:** TABLE1, TABLE2, and TABLE3 of the original notification are replaced.
* **TABLE 1:**
* Lists tariff values (US $ per Metric Tonne) for various Palm Oil types (Crude, RBD, Others for both Palm Oil and Palmolein), Crude Soya bean Oil, Brass Scrap (all grades), and Poppy seeds.
* **TABLE 2:**
* Lists tariff values for Gold (417 per 10 grams) and Silver (492 per kilogram) in any form, in respect of which the benefit of entries at serial number 356 and 358/ 357 and 359 of the Notification No. 50/2017-Customs dated 30.06.2017 is availed.
* **TABLE 3:**
* Lists the tariff value for Areca nuts (3925 US $ per Metric Tonne).
Impact Analysis:
* **Importers:**
* Impact: Importers of goods listed in the tables will have revised tariff values applied to their imports.
* Action Required: Importers should take note of the updated tariff values for calculating customs duties.
* **Customs Officials:**
* Impact: Customs officials are required to use the updated tariff values for assessment and collection of customs duties.
* Action Required: Customs officials must implement the new tariff values as specified in the notification.
Key Entities Referenced
Customs Act, 1962: An act of the Indian Parliament related to customs duties and regulations, referenced as the legal basis for the notification.
Central Board of Indirect Taxes and Customs: A government agency responsible for indirect taxes and customs duties in India, which issued the notification.
New Delhi: The city in India where the notification was issued.
Notification No. 362001Customs N.T.: An earlier notification related to customs, dated the 3rd August, 2001, which is being amended by the current notification.
Notification No. 182019 Customs N.T.: A previous notification that amended Notification No. 362001Customs N.T., dated the 28th February, 2019.
Crude Palm Oil: A commodity whose tariff value is specified in TABLE1 of the notification.
Gold: A precious metal whose tariff value is specified in TABLE2 of the notification.
Areca nuts: An agricultural product whose tariff value is specified in TABLE3 of the notification.
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1765 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:3)क –V]
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 15th March, 2019
No. 23/2019-CUSTOMS (N.T.)
S.O. 1385(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 Tonne)
item
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 543
2 1511 90 10 RBD Palm Oil 564
3 1511 90 90 Others – Palm Oil 554
4 1511 10 00 Crude Palmolein 568
5 1511 90 20 RBD Palmolein 571
6 1511 90 90 Others – Palmolein 570
7 1507 10 00 Crude Soya bean Oil 729
8 7404 00 22 Brass Scrap (all grades) 3737
9 1207 91 00 Poppy seeds 2576
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 of the
71 or 98 417 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 98 492 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 3925”
[F. No. 467/01/2019-Cus-V]
M. R. MEENA, 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. 18/2019-
Customs (N.T.), dated the 28th February, 2019, e-published in the Gazette of India, Extraordinary,
Part-II, Section-3, Sub-section (ii), vide number S.O. 1066(E), dated 28th February, 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.