Executive Summary:
This notification from the Ministry of Finance, Department of Revenue, amends notification No. 36/2001-Customs N.T. dated August 3, 2001, regarding tariff values for certain goods. It substitutes TABLE1, TABLE2, and TABLE3, which list revised 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 February 15, 2019.
Key Points / Main Content:
Revised Tariff Values:
* TABLE 1: Substitutes tariff values for:
* Crude Palm Oil: US $575 per Metric Tonne
* RBD Palm Oil: US $607 per Metric Tonne
* Others Palm Oil: US $591 per Metric Tonne
* Crude Palmolein: US $608 per Metric Tonne
* RBD Palmolein: US $611 per Metric Tonne
* Others Palmolein: US $610 per Metric Tonne
* Crude Soya bean Oil: US $758 per Metric Tonne
* Brass Scrap all grades: US $3596 per Metric Tonne
* Poppy seeds: US $2576 per Metric Tonne
* TABLE 2: Substitutes tariff values for:
* Gold (benefit of entries 356 & 358 of Notification 50/2017): 71 or 98/10 grams
* Silver (benefit of entries 357 & 359 of Notification 50/2017): 71 or 98/kilogram
* TABLE 3: Substitutes tariff values for:
* Areca nuts: US $3925 per Metric Tonne
Impact Analysis:
Importers and Exporters:
* Impact: Changes in tariff values will directly affect the cost of importing and exporting the listed goods, potentially influencing profitability and trade volumes.
* Action Required: Need to update their costing and pricing strategies based on the new tariff values.
Customs Officials:
* Impact: Responsible for enforcing the new tariff values and ensuring accurate assessment of customs duties.
* Action Required: Must be aware of the revised tariff values and apply them to relevant import and export transactions.
Central Board of Indirect Taxes and Customs (CBIC):
* Impact: Oversees the implementation and administration of the revised tariff values.
* Action Required: Monitor the impact of the changes on trade and revenue collection.
Key Entities Referenced
Customs Act, 1962: A law of India, which this notification amends based on powers conferred by subsection 2 of section 14.
Central Board of Indirect Taxes and Customs: An organization under the Department of Revenue, Ministry of Finance, responsible for customs and indirect taxes administration in India.
Ministry of Finance: A ministry of the Government of India.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Notification No. 362001Customs N.T.: A notification related to Customs, dated the 3rd August, 2001, which is being amended by this current notification.
Notification No. 502017Customs: A notification related to Customs, dated 30.06.2017, is availed for Gold and Silver.
New Delhi: The city in which the notification was issued.
Crude Palm Oil: An item whose tariff value is specified in TABLE1
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (ii)
PART II—Section 3—Sub-section (ii)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 760] ubZ fnYyh] 'kqØokj] iQjojh 15] 2019@ek?k 26] 1940
No. 760] NEW DELHI, FRIDAY, FEBRUARY 15, 2019/MAGHA 26, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय
((((ररररााााजजजज(cid:14)(cid:14)(cid:14)(cid:14) वव वव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18) ीीीीयययय अअअअ(cid:21)(cid:21)(cid:21)(cid:21)(cid:3)(cid:3)(cid:3)(cid:3)यययय(cid:22)(cid:22)(cid:22)(cid:22) ककककरररर एएएएवववव ंं ंंससससीीीीममममाााा शशशश(cid:25)(cid:25)ुु(cid:25)(cid:25)ुु कक कक बबबबोोोोडडडड))(cid:29)(cid:29)))(cid:29)(cid:29)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ल ी, 15 फरवरी, 2019
सससस...ंं.ंं 11110000////2222000011119999----ससससीीीीममममाााा शशशश(cid:25)(cid:25)ुु(cid:25)(cid:25)ुु कककक ((((गगगग..ैै..ैैटटटटैै..ैै..))))
ककककाााा....आआआआ.... 888888882222((((अअअअ))))....————सीमा शु(cid:3)क अिधिनयम, 1962 (1962 का 52) क(cid:10) धारा 14 क(cid:10) उपधारा (2) (cid:11)ारा (cid:14)द(cid:15) त
शि(cid:18)य(cid:20) का (cid:14)योग करते (cid:23)ए, के(cid:26)(cid:27) ीय अ(cid:14)(cid:15)य(cid:29) कर एवं सीमा शु(cid:3)क बोड, इस बात से संतु# ट होन े पर (cid:1)क ऐसा करना आव’ यक
एवं समीचीन ह,ै एत(ारा, भारत सरकार, िव(cid:15) त मं*ालय (राज, व िवभाग) क(cid:10) अिधसूचना सं. 36/2001-सीमा शु(cid:3)क (गै.टै.),
(cid:1)दनाकं 3 अग,त, 2001, िजसे का.आ. 748(अ), (cid:1)दनाकं 3 अग,त, 2001 के तहत भारत के राजप*, असाधारण के भाग-II,
खंड-3, उपखंड (ii) म/ (cid:14)कािशत (cid:1)कया गया था, म/ िन0 निलिखत संशोधन करता ह,ै अथात ्:—
उ4त अिधसूचना म,/ सारणी-1, सारणी-2 और सारणी-3 के ,थान पर िन5िलिखत सारिणया ँ (cid:14)ित,थािपत क(cid:10)
जाएँगी, अथा त:्—
""""ससससााााररररणणणणीीीी----1111
7म. सं. अ8य ाय/शीष/ उपशीष/ टै;रफ मू(cid:3) य (अमरीक(cid:10) डालर
माल का िववरण
टै;रफ मद (cid:14)ित मी;>क टन)
(1) (2) (3) (4)
1 1511 10 00 क? चा पॉम ऑयल 575
2 1511 90 10 आर बी डी पॉम ऑयल 607
1067 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3 1511 90 90 अ(cid:26) य पॉम ऑयल 591
4 1511 10 00 क? चा पामोिलन 608
5 1511 90 20 आर बी डी पामोलीन 611
6 1511 90 90 अ(cid:26) य पामोलीन 610
7 1507 10 00 सोयाबीन का क? चा तले 758
8 7404 00 22 पीतल ,7 ेप (सभी Aेड) 3596
9 1207 91 00 पो, त बीज 2576
ससससााााररररणणणणीीीी----2222
7म. सं. अ8य ाय/शीष/ टै;रफ मू(cid:3) य
माल का िववरण
उपशीष/ टै;रफ मद (अमरीक(cid:10) डालर)
(1) (2) (3) (4)
1 71 या 98 ,वण , (cid:1)कसी भी Cप म,/ िजसके स0ब(cid:26)ध म / अिधसूचना 422 (cid:14)ित 10 Aाम
सEं या 50/2017-सीमा शु(cid:3)क, (cid:1)दनाकं 30.06.2017 क(cid:10)
(cid:14)िविF सEं या 356 और 358 के अंतग त लाभ (cid:14)ाG (cid:1)कया
गया हो
2 71 या 98 रजत, (cid:1)कसी भी Cप म,/ िजसके स0ब(cid:26)ध म / अिधसूचना 503 (cid:14)ित (cid:1)कलोAाम
सEं या 50/2017-सीमा शु(cid:3)क, (cid:1)दनाकं 30.06.2017 क(cid:10)
(cid:14)िविF सEं या 357 और 359 के अंतग त लाभ (cid:14)ाG (cid:1)कया
गया हो
ससससााााररररणणणणीीीी----3333
7म. सं. अ8य ाय/शीष/ टै;रफ मू(cid:3) य
उपशीष/ टै;रफ मद माल का िववरण (अमरीक(cid:10) डालर (cid:14)ित
मी;>क टन)
(1) (2) (3) (4)
1 080280 सुपारी 3925”
[फा. सं. 467/01/2019-सीमा शु(cid:3)क –V]
गुंजन कुमार वमा,, ,, अवर सिचव
ननननोोोोटटटट :::: मलू अिधसूचना भारत के राजप*, असाधारण के भाग-II, खंड-3, उपखंड (ii) म/ अिधसूचना सं. 36/2001-सीमा शु(cid:3)क
(गै.टै.), (cid:1)दनाकं 3 अग,त, 2001, का.आ. 748(अ), (cid:1)दनाकं 3 अग,त, 2001 के तहत (cid:14)कािशत क(cid:10) गई थी, तथा यह
अंितम बार अिधसूचना सं. 07/2019-सीमाशु(cid:3)क (गै.टै.), (cid:1)दनाकं 31 जनवरी, 2019, िजस े का.आ. 563(अ) (cid:1)दनाकं
31 जनवरी, 2019 के तहत भारत के राजप*, असाधारण के भाग-II, खंड-3, उपखंड (ii) म / ई-(cid:14)कािशत (cid:1)कया गया
था, के (cid:11)ारा संशोिधत क(cid:10) गई थीI¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 15th February, 2019
No. 10/2019-CUSTOMS (N.T.)
S.O. 882(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/ sub- Tariff value
Sl. No. Description of goods
heading/tariff item (US $Per Metric Tonne)
(1) (2) (3) (4)
1 1511 10 00 Crude Palm Oil 575
2 1511 90 10 RBD Palm Oil 607
3 1511 90 90 Others – Palm Oil 591
4 1511 10 00 Crude Palmolein 608
5 1511 90 20 RBD Palmolein 611
6 1511 90 90 Others – Palmolein 610
7 1507 10 00 Crude Soya bean Oil 758
8 7404 00 22 Brass Scrap (all grades) 3596
9 1207 91 00 Poppy seeds 2576
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
71 or 98 422 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 98 503 per kilogram
of the 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 3925”
[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. 07/2019-
Customs (N.T.), dated the 31st January, 2019, e-published in the Gazette of India, Extraordinary,
Part-II, Section-3, Sub-section (ii), vide number S. O. 563(E), dated 31st January, 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.