Executive Summary:
This notification, No. 64/2019-Customs (N.T.), issued on September 13, 2019, by the Central Board of Indirect Taxes and Customs, amends notification No. 36/2001-Customs (N.T.) dated August 3, 2001. The amendment substitutes TABLE1, TABLE2 and TABLE3, which specify tariff values for various goods. The notification is issued under Section 14(2) of the Customs Act, 1962.
Key Points / Main Content:
* **Amendment Authority**: Issued under Section 14(2) of the Customs Act, 1962.
* **Superseded Tables**: TABLE 1, TABLE 2, and TABLE 3 of the original notification are substituted.
* **TABLE 1**: Specifies tariff values (US$ per Metric Tonne) for:
* Crude Palm Oil (1511 10 00): 548
* RBD Palm Oil (1511 90 10): 570
* Others Palm Oil (1511 90 90): 559
* Crude Palmolein (1511 10 00): 572
* RBD Palmolein (1511 90 20): 575
* Others Palmolein (1511 90 90): 574
* Crude Soya bean Oil (1507 10 00): 733
* Brass Scrap all grades (7404 00 22): 3487
* Poppy seeds (1207 91 00): 3395
* **TABLE 2**: Specifies tariff values (US$) for:
* Gold, in any form, benefiting from Notification No. 50/2017-Customs dated 30.06.2017 (71 or 98 entries at serial number 356): 488 per 10 grams
* Silver, in any form, benefiting from Notification No. 50/2017-Customs dated 30.06.2017 (71 or 98 entries at serial number 357): 587 per kilogram
* Silver (excluding medallions/coins below 99.9% content or semi-manufactured forms under subheading 7106 92): 587 per kilogram.
* Gold bars (excluding tola bars) with engraved details, and gold coins above 99.5% content (excluding imports via post/courier/baggage): 488 per 10 grams
* **TABLE 3**: Specifies tariff values (US$ per Metric Tonne) for:
* Areca nuts (080280): 3915
Impact Analysis:
Importers/Exporters of Goods Listed in Tables 1, 2, and 3:
Impact: Tariff values for imported and exported goods are revised as per the new tables, potentially affecting costs and revenue.
Action Required: Review and adjust financial calculations based on the updated tariff values.
Customs Brokers and Clearing Agents:
Impact: Need to use the updated tariff values for customs declarations and assessments.
Action Required: Update systems and processes to reflect the new tariff values and ensure accurate declarations.
Customs Officials:
Impact: Responsible for enforcing the updated tariff values during customs clearance.
Action Required: Familiarize themselves with the changes and implement them consistently.
Key Entities Referenced
Customs Act, 1962: An act of the Indian Parliament governing customs, referenced in the context of exercising conferred powers.
Central Board of Indirect Taxes and Customs: A government organization involved in making amendments to notifications related to customs.
New Delhi: The city where the notification was issued.
Ministry of Finance, Department of Revenue: The government ministry and department under which the notification is issued.
Crude Palm Oil: A commodity whose tariff value is being specified in the notification.
RBD Palm Oil: A commodity whose tariff value is being specified in the notification.
Gold: A precious metal whose tariff value is being specified in the notification.
Silver: A precious metal whose tariff value is being specified in the notification.
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4733 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2 1511 90 10 आर बी डी पॉम ऑयल 570
3 1511 90 90 अ(cid:29) य पॉम ऑयल 559
4 1511 10 00 क7 चा पामोिलन 572
5 1511 90 20 आर बी डी पामोलीन 575
6 1511 90 90 अ(cid:29) य पामोलीन 574
7 1507 10 00 सोयाबीन का क7 चा तले 733
8 7404 00 22 पीतल -9 ेप (सभी :ेड) 3487
9 1207 91 00 पो- त बीज 3395
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1 080280 सुपारी 3915”
[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 13th September, 2019
No. 64/2019-CUSTOMS (N.T.)
S.O. 3271(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: -4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
“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 548
2 1511 90 10 RBD Palm Oil 570
3 1511 90 90 Others – Palm Oil 559
4 1511 10 00 Crude Palmolein 572
5 1511 90 20 RBD Palmolein 575
6 1511 90 90 Others – Palmolein 574
7 1507 10 00 Crude Soya bean Oil 733
8 7404 00 22 Brass Scrap (all grades) 3487
9 1207 91 00 Poppy seeds 3395
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
71 or 98 entries at serial number 356 of the Notification No. 488 per 10 grams
50/2017-Customs dated 30.06.2017 is availed
2. Silver, in any form, in respect of which the benefit of
71 or 98 entries at serial number 357 of the Notification No. 587 per kilogram
50/2017-Customs dated 30.06.2017 is availed
3. (i) Silver, in any form, other than medallions and
silver coins having silver content not below 99.9% or
semi-manufactured forms of silver falling under sub-
heading 7106 92;
(ii) Medallions and silver coins having silver
content not below 99.9% or semi-manufactured forms
71 of silver falling under sub-heading 7106 92, other 587 per kilogram
than imports of such goods through post, courier or
baggage.
Explanation. - For the purposes of this entry, silver in
any form shall not include foreign
currency coins, jewellery made of silver or
articles made of silver.
4. (i) Gold bars, other than tola bars, bearing
manufacturer’s or refiner’s engraved serial number
and weight expressed in metric units;
(ii) Gold coins having gold content not below 99.5%
71 and gold findings, other than imports of such goods 488 per 10 grams
through post, courier or baggage.
Explanation. - For the purposes of this entry, “gold
findings” means a small component such as hook,
clasp, clamp, pin, catch, screw back used to hold the
whole or a part of a piece of Jewellery in place.¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 5
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 3915”
[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. 62/2019-Customs (N.T.), dated the 30th August,
2019, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O.
3148(E), dated 30th August, 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.