## Report on Customs Notification No. 28/2021-Customs (N.T.)
**1. Executive Summary:**
This report analyzes Notification No. 28/2021-Customs (N.T.), issued by the Department of Revenue, Central Board of Indirect Taxes and Customs on March 9, 2021. This notification is an amendment to the earlier Notification No. 36/2001-Customs (N.T.) and modifies the tariff values for various imported goods, including palm oil, soya bean oil, brass scrap, gold, silver, and areca nuts. The key change involves substituting existing tables of tariff values with revised ones. The amendment directly impacts importers and exporters dealing with the listed commodities, influencing their customs duties and overall costs.
**2. Introduction:**
The purpose of this report is to provide a comprehensive analysis of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs Notification No. 28/2021-Customs (N.T.). This analysis is based solely on the information provided within the text of the notification. It aims to inform stakeholders about the changes introduced and their potential implications.
**3. Policy Overview:**
* **Amendment:** This notification is an amendment to Notification No. 36/2001-Customs (N.T.), dated August 3, 2001.
* **Core Objective(s):** Based on the text, the core objective is to revise the tariff values for specific imported goods to reflect prevailing market conditions or policy objectives. The text states it is "necessary and expedient to do so." The change in tariff values appears to be the core objective.
**4. Background and Rationale:**
* **Amendment Rationale:** The rationale for this specific amendment is to update the tariff values applied to imported goods. By stating that the board is "satisfied that it is necessary and expedient to do so," the government implies the previous tariff values were no longer appropriate. This could be due to fluctuations in global commodity prices, changes in trade agreements, or a need to adjust import duties for strategic reasons. Without further context, the specific driver cannot be determined, but the text highlights the necessity of updating the tariff values.
**5. Key Provisions / Changes:**
This notification introduces changes by substituting existing tariff value tables within the original Notification No. 36/2001-Customs (N.T.). The amendment replaces the original TABLE1, TABLE2, and TABLE3 with new tables specifying the revised tariff values.
* **TABLE 1:** Focuses on various types of palm oil (crude, RBD, others), crude palmolein, RBD palmolein, other palmolein, crude soya bean oil and brass scrap. The column labelled "i.e. no change" appears, indicating no modifications were made to these existing tariff values.
* **TABLE 2:** Deals with gold and silver in various forms. Specifically, it lists tariff values for gold in forms where benefits of Notification No. 50/2017-Customs are availed, silver in forms where benefits of Notification No. 50/2017-Customs are availed. The amendment also refers to silver content and forms, but "i.e. no change" appears again.
* **TABLE 3:** Concerns areca nuts. The "i.e. no change" indicates no modifications were made to the existing tariff value.
**Difference/Effect:** The amendment effectively replaces the previously existing tariff values with the values listed in the new tables for the specified goods. It is important to note that, based on the text, *there are no changes made to the existing tariff values*. The changes are limited to consolidating existing information into one document.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders include:
* Importers and exporters of palm oil (crude, RBD, others), crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, gold, silver, and areca nuts.
* Customs brokers and agents involved in import/export transactions.
* Businesses involved in the trading and processing of these commodities.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC) under the Department of Revenue, Ministry of Finance, is the responsible body for implementing and enforcing this notification.
* **Timelines/Procedures:** The notification is effective from the date of its issuance, March 9, 2021. The procedures for customs valuation will now need to incorporate these revised tariff values.
**8. Expected Outcomes / Impact of Changes:**
* **Impact of Changes:** Since, based on the text, the values are not being modified, the impact of these changes is minimal. There are no economic impacts.
**9. Conclusion:**
Notification No. 28/2021-Customs (N.T.) is an amendment to a prior notification that details the prevailing tariff values for imported commodities. The amendment's significance lies in providing an updated reference for customs valuation purposes. Importers and exporters dealing with the specified goods should be aware of the tariff values. However, based on the text, there are no changes to be implemented.
Key Entities Referenced
NEW DELHI: Place of publication of the gazette notification.
Customs Act, 1962: Act mentioned in the notification regarding exercise of powers.
Central Board of Indirect Taxes and Customs: Organization issuing the notification.
Ministry of Finance: Parent ministry of the Department of Revenue.
Department of Revenue: Department within the Ministry of Finance.
Gazette of India: Official journal in which the notification is published.
Crude Palm Oil: Description of goods with tariff value in TABLE1
RBD Palm Oil: Description of goods with tariff value in TABLE1
Others Palm Oil: Description of goods with tariff value in TABLE1
Crude Palmolein: Description of goods with tariff value in TABLE1
RBD Palmolein: Description of goods with tariff value in TABLE1
Others Palmolein: Description of goods with tariff value in TABLE1
Crude Soya bean Oil: Description of goods with tariff value in TABLE1
Brass Scrap all grades: Description of goods with tariff value in TABLE1
Gold: Description of goods with tariff value in TABLE2
Silver: Description of goods with tariff value in TABLE2
Areca nuts: Description of goods with tariff value in TABLE3
Mayapuri, New Delhi: Location of the Dte. of Printing.
Delhi: Location of the Controller of Publications.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
ससससीीीी....जजजजीीीी....----डडडडीीीी....एएएएलललल....----अअअअ....----00009999000033332222000022221111----222222225555777733332222
xxxGIDHxxx
CCCCGGGG----DDDDLLLL----EEEE----00009999000033332222000022221111----222222225555777733332222
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 980] नई कदल्ली, मगं लिार, माच ड9, 2021/फाल्ग नु 18, 1942
No. 980] NEW DELHI, TUESDAY, MARCH 9, 2021/PHALGUNA 18, 1942
वित्त मंत्रालय
(राजस्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एिं सीमा शुल्क बोडड)
अजधसचू ना
नई दिल्ली, 9 मार्च, 2021
स.ं 28/2021-सीमा शल्ु क (ग.ैटै.)
का.आ. 1068(अ).— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा
प्रदत् त िजियों का प्रयोग करत े हुए, केंद्रीय अप्रत्यक्ष कर एि ं सीमा िुल्क बोड,ड इस बात स े संतुष्ट होने पर कक ऐसा करना
आिश्यक एि ं समीचीन ह,ै एतद्द्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना स.ं 36/2001-सीमा
िुल्क (ग.ै टै.), कदनांक 3 अगस्ट्त, 2001, जिसे का.आ. 748 (अ), कदनांक 3 अगस्ट्त, 2001 के तहत भारत के रािपत्र,
असाधारण के भाग II, खंड 3, उपखंड (ii) म ें प्रकाजित ककया गया था, म ें जनम्नजलजखत संिोधन करता ह,ै अथाडत्:-
उक्त अजधसूचना म,ें सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणयााँ प्रजतस्ट्थाजपत की
िाएाँगी, अथाडत:्-
"सारणी-1
क्रम. स.ं अध्य ाय /िीर्/ड उपिीर्/ड टैररफ मल्ू य
माल का जििरण
टैररफ मद (अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 1511 10 00 कच्चा पॉम ऑयल 1082 (अर्ाचत कोई पररितचन नहीं)
2 1511 90 10 आर बी डी पॉम ऑयल 1108 (अर्ाचत कोई पररितचन नहीं)
1439 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
क्रम. स.ं अध्य ाय /िीर्/ड उपिीर्/ड टैररफ मल्ू य
माल का जििरण
टैररफ मद (अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
3 1511 90 90 अन् य पॉम ऑयल 1095 (अर्ाचत कोई पररितचन नहीं)
4 1511 10 00 कच्चा पामोजलन 1114 (अर्ाचत कोई पररितचन नहीं)
5 1511 90 20 आर बी डी पामोलीन 1117 (अर्ाचत कोई पररितचन नहीं)
6 1511 90 90 अन्य पामोलीन 1116 (अर्ाचत कोई पररितचन नहीं)
7 1507 10 00 सोयाबीन का कच् चा तेल 1123 (अर्ाचत कोई पररितचन नहीं)
8 7404 00 22 पीतल स्ट् क्रेप (सभी ग्रडे ) 4925 (अर्ाचत कोई पररितचन नहीं)
सारणी-2
क्रम. स.ं अध्य ाय /िीर्/ड टैररफ मल्ू य
उपिीर्/ड टैररफ मद माल का जििरण
(अमरीकी डालर)
(1) (2) (3) (4)
1 71 या 98 स्ट्िणड, ककसी भी रूप में, जिसके सम्बन्ध म ें अजधसूचना 543 प्रजत 10 ग्राम
संख्या 50/2017-सीमा िुल्क, कदनांक 30.06.2017 की
प्रजिजष्ट संख्या 356 के अतं गतड लाभ प्राप्त ककया गया हो
2 71 या 98 रित, ककसी भी रूप म,ें जिसके सम्बन्ध म ें अजधसूचना 900 प्रजत
संख्या 50/2017-सीमा िुल्क, कदनांक 30.06.2017 की ककलोग्राम (अर्ाचत
प्रजिजष्ट संख्या 357 के अतं गतड लाभ प्राप्त ककया गया हो कोई पररितचन
नहीं)
3 71 (i) रजत, पिकीय या रजत विक्कों ि े विन्न दकिी िी रूप 900 प्रजत
म,ें वजिकी रजत अंतिचस्त ु 99.9 प्रवतशत ि े कम नहीं ह ै ककलोग्राम (अर्ाचत
या उपशीर् च 7106 92 के अधीन आन े िाले रजत के अध च कोई पररितचन
विवनर्मचत प्ररूप; नहीं)
(ii) पिकीय या रजत विक्के, वजिकी रजत अंतिचस्त ु 99.9
प्रवतशत ि े कम नहीं ह ै या डाक, कुररयर या िामान के
माध्यम ि े ऐि े माल के आयात िे विन्न उपशीर्च 7106
92 के अधीन आन ेिाले रजत के अध चविवनर्मचत प्ररूप।
स्पष्टीकरण - इि प्रविवष्ट के प्रयोजनों के वलए, दकिी िी
प्ररूप म ें रजत के अंतर्चत वििेशी मुद्रा के विक्के, रजत ि े
बने आिूर्ण या रजत ि े बनी िस्तुए ंनहीं ह।ैं
4 71 (i) स्िणच बार, तोला बार ि े विन्न, वजि पर विवनमाचणकताच 543 प्रजत 10 ग्राम
या ररयाइनर का खुिा हुआ क्रम िंखयांक और वमरिक
यूवनटों म ेंिार अविव्यक्त ह;ै
(ii) स्िणच विक्के, वजिम ें 99.5 प्रवतशत ि े अन्यून स्िण च ह,ै
और स्िणच प्रावियां, डाक, कुररयर या बैर्ेज के माध्यम ि े[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
क्रम. स.ं अध्य ाय /िीर्/ड टैररफ मल्ू य
उपिीर्/ड टैररफ मद माल का जििरण
(अमरीकी डालर)
(1) (2) (3) (4)
ऐिे माल के आयात िे विन्न।
स्पष्टीकरण - इि प्रविवष्ट के प्रयोजन के वलए, "स्िण च
प्रावियां" ि े कोई छोटा िंघटक, जैिे हुक, क्लास्प, क्लैंप,
वपन, कैर्, स्क्रू बैक, वजिका उपयोर् पूण च आिूर्ण या
उिके दकिी िार् को स्र्ान म ें जोड़े रखने के वलए दकया
जाता ह,ै अविप्रेत ह।ै
सारणी-3
क्रम. स.ं अध्य ाय/िीर्/ड उपिीर्/ड टैररफ मल्ू य
माल का जििरण
टैररफ मद (अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 080280 सुपारी 4284 (अर्ाचत कोई पररितचन नहीं)”
[फा. स.ं 467/01/2021-सीमा शुल्क –V]
बुलो मामु, अिर िवर्ि
नोट:- मूल अजधसूचना भारत के रािपत्र, असाधारण के भाग II, खंड-3, उपखंड (ii) म ें अजधसूचना स.ं 36/2001-सीमा
िुल् क (ग.ैटै.), कदनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), कदनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित की
गई थी, तथा यह अंजतम बार अजधसूचना स.ं 25/2021-सीमािुल्क (ग.ैटै.), कदनांक 26 फरिरी, 2021, जिसे
का.आ. 937(अ) कदनांक 26 फरिरी, 2021 के तहत भारत के रािपत्र, असाधारण के भाग II, खंड-3, उपखंड (ii)
म ें ई-प्रकाजित ककया गया था, के द्वारा संिोजधत की गई थी
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 9th March, 2021
No. 28/2021-CUSTOMS (N.T.)
S.O. 1068(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 to
do so, 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 1082 (i.e. no change)
2 1511 90 10 RBD Palm Oil 1108 (i.e. no change)
3 1511 90 90 Others – Palm Oil 1095 (i.e. no change)
4 1511 10 00 Crude Palmolein 1114 (i.e. no change)
5 1511 90 20 RBD Palmolein 1117 (i.e. no change)
6 1511 90 90 Others – Palmolein 1116 (i.e. no change)
7 1507 10 00 Crude Soya bean Oil 1123 (i.e. no change)
8 7404 00 22 Brass Scrap (all grades) 4925 (i.e. no change)
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
71 or 98 entries at serial number 356 of the Notification No. 543 per 10 grams
50/2017-Customs dated 30.06.2017 is availed
2. Silver, in any form, in respect of which the benefit
900 per kilogram (i.e.
71 or 98 of entries at serial number 357 of the Notification
no change)
No. 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 900 per kilogram (i.e.
71
forms of silver falling under sub-heading 7106 92, no change)
other 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
71 543 per 10 grams
and weight expressed in metric units;
(ii) Gold coins having gold content not below[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
Sl. Chapter/ heading/ Description of goods
Tariff value
No. sub-heading/tariff
(US $)
item
(1) (2) (3) (4)
99.5% and gold findings, other than imports of such
goods 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.
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 4284 (i.e. no change)”
[F. No. 467/01/2021-Cus-V]
BULLO MAMU, 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. 25/2021-Customs (N.T.), dated the
26th February, 2021, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii),
vide number S.O. 937 (E), dated 26th February, 2021.
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.