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. It provides revised tariff values for various goods, including palm oil, palmolein, soya bean oil, brass scrap, poppy seeds and areca nuts, as well as gold and silver, effective March 29, 2019. The changes are made under the powers conferred by subsection (2) of section 14 of the Customs Act, 1962.
Key Points / Main Content:
Revised Tariff Values:
* Table 1 substitutes tariff values for various goods, including Crude Palm Oil (US$529 per metric tonne), RBD Palm Oil (US$558 per metric tonne), Others Palm Oil (US$544 per metric tonne), Crude Palmolein (US$564 per metric tonne), RBD Palmolein (US$567 per metric tonne), Others Palmolein (US$566 per metric tonne), Crude Soya bean Oil (US$711 per metric tonne), Brass Scrap all grades (US$3748 per metric tonne) and Poppy seeds (US$2576 per metric tonne).
* Table 2 substitutes tariff values for Gold (US$417 per 10 grams) and Silver (US$490 per kilogram) in any form, in respect of which the benefit of entries at serial number 356 and 358 / 357 and 359 of Notification No. 50/2017-Customs dated 30.06.2017 is availed.
* Table 3 substitutes tariff value for Areca nuts (US$3925 per metric tonne).
Legal Basis:
* The notification is issued under Section 14(2) of the Customs Act, 1962.
Superseded Notification:
* This notification amends Notification No. 36/2001-Customs N.T., dated August 3, 2001.
Impact Analysis:
Importers and Exporters:
* Impact: Importers and exporters dealing with the specified goods will be directly affected by the revised tariff values, impacting their import duties and costs.
* Action Required: Need to update their costing and pricing models based on the new tariff values to ensure accurate declarations and duty payments.
Customs Officials:
* Impact: Customs officials are responsible for enforcing the new tariff values during the assessment and clearance of goods.
* Action Required: Must be aware of the updated tariff values for the specified goods and apply them accurately during customs procedures.
Central Board of Indirect Taxes and Customs (CBIC):
* Impact: The CBIC is responsible for ensuring the smooth implementation of the revised tariff values across all customs locations.
* Action Required: Monitor the implementation of the new tariff values and address any issues or clarifications that may arise.
Key Entities Referenced
Customs Act, 1962: A legal act that empowers the Central Board of Indirect Taxes and Customs to make amendments to notifications related to customs duties.
Central Board of Indirect Taxes and Customs: The governing body responsible for making amendments to customs notifications.
Ministry of Finance, Department of Revenue: The government ministry and department under which the Central Board of Indirect Taxes and Customs operates.
New Delhi: The location of publication for the notification. New Delhi, Delhi, India.
Notification No. 362001Customs N.T.: The original customs notification being amended in this document.
Notification No. 502017Customs: A customs notification related to entries at serial numbers 356, 358, 357 and 359.
Notification No. 232019Customs N.T.: A previous customs notification that amended the original notification.
ZUBAIR RIAZ: Director, Customs
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[फा. सं. 467/01/2019-सीमा शु(cid:21)क –V]
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 29th March, 2019
No. 27/2019-Customs (NT)
S.O. 1482(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 529
2 1511 90 10 RBD Palm Oil 558
3 1511 90 90 Others – Palm Oil 544
4 1511 10 00 Crude Palmolein 564
5 1511 90 20 RBD Palmolein 567
6 1511 90 90 Others – Palmolein 566
7 1507 10 00 Crude Soya bean Oil 711
8 7404 00 22 Brass Scrap (all grades) 3748
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 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 98 490 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/ 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]
ZUBAIR RIAZ, Director (Customs)
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. 23/2019-Customs (N.T.), dated the
15th March, 2019, e-published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide
number S. O. 1385(E), dated 15th March, 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.