Executive Summary:
This notification from the Central Board of Indirect Taxes and Customs amends a previous notification regarding tariff values. It substitutes new tables for TABLE1, TABLE2, and TABLE3, which list revised tariff values for certain goods. The notification is effective September 30, 2020.
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* **Superseded Tables:** TABLE1, TABLE2, and TABLE3 of the original notification are replaced.
* **Revised Tariff Values (TABLE1):** Lists revised tariff values for various types of palm oil, soybean oil, brass scrap, and poppy seeds.
* Crude Palm Oil: US$762 per metric tonne
* RBD Palm Oil: US$795 per metric tonne
* Others Palm Oil: US$779 per metric tonne
* Crude Palmolein: US$802 per metric tonne
* RBD Palmolein: US$805 per metric tonne
* Others Palmolein: US$804 per metric tonne
* Crude Soya bean Oil: US$909 per metric tonne
* Brass Scrap all grades: US$3911 per metric tonne
* Poppy seeds: US$3623 per metric tonne
* **Revised Tariff Values (TABLE2):** Lists revised tariff values for Gold and Silver.
* Gold: in any form, in respect of which the benefit of 71 or 98 entries at serial number 356 of the Notification No. 607 per 10 grams 502017Customs dated 30.06.2017 is availed
* Silver: in any form, in respect of which the benefit of 71 or 98 entries at serial number 357 of the Notification No. 768 per kilogram 502017Customs dated 30.06.2017 is availed
* Silver, in any form, other than medallions and silver coins having silver content not below 99.9 or semimanufactured forms of silver falling under sub heading 7106 92;
* Medallions and silver coins having silver content not below 99.9 or semimanufactured forms of silver falling under subheading 7106 92, other than imports of such goods through post, courier or baggage.
* Gold bars, other than tola bars, bearing manufacturers or refiners engraved serial number and weight expressed in metric units;
* Gold coins having gold content not below 99.5 and gold findings, other than imports of such goods through post, courier or baggage.
* **Revised Tariff Values (TABLE3):** Lists revised tariff values for Areca nuts.
* Areca nuts: US$3720 per metric tonne
Impact Analysis:
Importers and Exporters:
* Impact: The revised tariff values directly affect the cost of importing and exporting goods like palm oil, soybean oil, brass scrap, poppy seeds, gold, silver and areca nuts.
* Action Required: Adjust financial calculations and trade strategies based on the new tariff values.
Customs Officials:
* Impact: Customs officials must use the updated tariff values for assessment and collection of duties on the specified goods.
* Action Required: Implement the new tariff values in customs procedures and systems.
Ministry of Finance / Central Board of Indirect Taxes and Customs:
* Impact: Responsible for monitoring the impact of these tariff revisions on trade and revenue.
* Action Required: Analyze trade data and revenue collection to assess the effectiveness of the revised tariff values.
Key Entities Referenced
Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs.
Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning levy and collection of customs duties, central excise duties, and service tax.
Ministry of Finance: A ministry within the Government of India concerned with the economy of India, serving as the Indian Treasury.
Department of Revenue: A department under the Ministry of Finance in the Government of India. It controls the collection of direct taxes and indirect taxes through its two statutory boards, namely, the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC).
New Delhi: The capital of India, where the notification was issued.
Crude Palm Oil: A type of palm oil mentioned in the context of tariff value.
RBD Palm Oil: Refined, Bleached, and Deodorized Palm Oil, mentioned in the context of tariff value.
Areca nuts: A type of nut mentioned in the context of tariff value.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30092020-222151
xxxGIDHxxx
CG-DL-E-30092020-222151
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3045] नई दिल्ली, , जसतम्ब र 30, 2020/आजि न 8, 1942
No. 3045] NEW DELHI, WEDNESDAY, SEPTEMBER 30, 2020/ASVINA 8, 1942
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड )
अजधसचू ना
नई दिल्ली, 30 जसतम् बर, 2020
स.ं 93/2020-सीमा शल्ु क (ग.ैटै.)
का.आ. 3424(अ).— सीमा शुल्क अजधजनयम, 1962 (1962 का 52) की धारा 14 की उपधारा (2) द्वारा प्रित् त
शक्तियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर एि ं सीमा शुल्क बोडड, इस बात स े संतष्टु होने पर दक ऐसा करना आवश्यक
एिं समीचीन ह,ै एतद्द्वारा, भारत सरकार, क्तवत त मंत्रालय (राजस्व जिभाग) की अजधसूचना स.ं 36/2001-सीमा शुल्क
(ग.ै टै.), दिनांक 3 अगस्ट्त, 2001, जिसे का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत भारत के रािपत्र, असाधारण के
भाग-II, खंड-3, उपखंड (ii) म ेंप्रकाजित दकया गया था, म ें क्तिम्नक्तिक्तित सिं ोधन करता ह,ै अथाडत :-
4646 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
उक्त अजधसूचना म,ें सारणी-1, सारणी-2 और सारणी-3 के स्ट्थान पर जनम्नजलजखत सारजणयााँ प्रजतस्ट्थाजपत की
िाएाँगी, अथाडत: -
"सारणी-1
क्रम. स.ं अध् याय/िीर्/ड उपिीर्/ड टैररफ मूल् य
माल का जििरण
टैररफ मि
(अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 1511 10 00 कच्चा पॉम ऑयल 762
2 1511 90 10 आर बी डी पॉम ऑयल 795
3 1511 90 90 अन् य पॉम ऑयल 779
4 1511 10 00 कच्चा पामोजलन 802
5 1511 90 20 आर बी डी पामोलीन 805
6 1511 90 90 अन्य पामोलीन 804
7 1507 10 00 सोयाबीन का कच् चा तेल 909
8 7404 00 22 पीतल स्ट् क्रेप (सभी ग्रडे ) 3911
9 1207 91 00 पोस्ट् त बीि 3623
सारणी-2
क्रम. स.ं अध् याय/िीर्/ड टैररफ मूल् य
उपिीर्/ड टैररफ मि माल का जििरण
(अमरीकी डालर)
(1) (2) (3) (4)
1 71 या 98 स्ट्िणड, दकसी भी रूप में, जिसके सम्बन्ध म ें अजधसूचना 607 प्रजत 10 ग्राम
संख्या 50/2017-सीमा िुल्क, दिनाकं 30.06.2017 की
प्रजिजि संख्या 356 के अतं गतड लाभ प्राप्त दकया गया हो
2 71 या 98 रित, दकसी भी रूप म,ें जिसके सम्बन्ध म ें अजधसूचना 768 प्रजत
संख्या 50/2017-सीमा िुल्क, दिनांक 30.06.2017 की दकलोग्राम
प्रजिजि संख्या 357 के अतं गतड लाभ प्राप्त दकया गया हो
3 71 (i) रजत, पदकीय या रजत क्तसक्कों स े क्तिन्न ककसी िी रूप 768 प्रजत
म,ें क्तजसकी रजत अंतववस्त ु 99.9 प्रक्ततशत स े कम िहीं ह ै या दकलोग्राम
उपशीर् व 7106 92 के अधीि आि े वािे रजत के अधव
क्तवक्तिर्मवत प्ररूप;[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
(ii) पदकीय या रजत क्तसक्के, क्तजसकी रजत अंतववस्त ु 99.9
प्रक्ततशत स े कम िहीं ह ै या डाक, कुररयर या सामाि के
माध्यम स े ऐसे माि के आयात स े क्तिन्न उपशीर् व 7106 92
के अधीि आि े वािे रजत के अधव क्तवक्तिर्मवत प्ररूप।
स्पष्टीकरण - इस प्रक्तवक्तष्ट के प्रयोजिों के क्तिए, ककसी िी
प्ररूप म ें रजत के अंतर्वत क्तवदेशी मुद्रा के क्तसक्के, रजत स े बि े
आिूर्ण या रजत से बिी वस्तुए ंिहीं ह।ैं
4 71 (i) स्वणव बार, तोिा बार स े क्तिन्न, क्तजस पर क्तवक्तिमावणकताव 607 प्रजत 10 ग्राम
या ररयाइिर का िुदा हुआ क्रम संखयांक और क्तमरिक
यूक्तिटों म ेंिार अक्तिव्यि ह;ै
(ii) स्वणव क्तसक्के, क्तजसमें 99.5 प्रक्ततशत स े अन्यूि स्वर्ण ह,ै
और स्वणव प्राक्तियां, डाक, कुररयर या बैर्ेज के माध्यम स े
ऐस े माि के आयात से क्तिन्न।
स्पष्टीकरण - इस प्रक्तवक्तष्ट के प्रयोजि के क्तिए, "स्वणव
प्राक्तियां" स े कोई छोटा संघटक, जैसे हुक, क्िास्प, क्िैंप,
क्तपि, कैच, स्क्रू बैक, क्तजसका उपयोर् पूण व आिूर्ण या
उसके ककसी िार् को स्थाि म ें जोड़े रिि े के क्तिए ककया
जाता ह,ै अक्तिप्रेत ह।ै
सारणी-3
क्रम. स.ं अध् याय/िीर्/ड
टैररफ मूल् य
उपिीर्/ड टैररफ मि
माल का जििरण
(अमरीकी डालर प्रजत मीररक टन)
(1) (2) (3) (4)
1 080280 सुपारी 3720”
[फा. स.ं 467/01/2020-सीमा शुल्क –V]
राधाकृष्णि आिंद, उपसक्तचव
नोट:- मूल अजधसूचना भारत के रािपत्र, असाधारण के भाग-II, खडं -3, उपखंड (ii) म ें अजधसूचना सं. 36/2001-सीमा
िुल् क (ग.ैटै.), दिनांक 3 अगस्ट्त, 2001, का.आ. 748 (अ), दिनांक 3 अगस्ट्त, 2001 के तहत प्रकाजित की गई थी,
तथा यह अंजतम बार अजधसूचना स.ं 92/2020-सीमािुल्क (ग.ैटै.), दिनांक 28 क्तसतम्बर, 2020, जिसे का.आ.
3352 (अ) दिनांक 28 क्तसतम्बर, 2020 के तहत भारत के रािपत्र, असाधारण के भाग-II, खंड-3, उपखंड (ii) म ें ई-
प्रकाजित दकया गया था, के द्वारा संिोजधत की गई थीI4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th September, 2020
No. 93/2020-CUSTOMS (N.T.)
S.O. 3424(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 762
2 1511 90 10 RBD Palm Oil 795
3 1511 90 90 Others – Palm Oil 779
4 1511 10 00 Crude Palmolein 802
5 1511 90 20 RBD Palmolein 805
6 1511 90 90 Others – Palmolein 804
7 1507 10 00 Crude Soya bean Oil 909
8 7404 00 22 Brass Scrap (all grades) 3911
9 1207 91 00 Poppy seeds 3623
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. 607 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. 768 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;
71 768 per kilogram
(ii) Medallions and silver coins having silver content
not below 99.9% or semi-manufactured forms of
silver falling under sub-heading 7106 92, other than
imports of such goods through post, courier or
baggage.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
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%
and gold findings, other than imports of such goods
71 607 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.
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 3720”
[F. No. 467/01/2020 -Cus-V]
RATHAKRISHNAN ANANTH, Dy. 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. 92/2020-Customs (N.T.), dated the 28th
September, 2020, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide
number S.O. 3352 (E), dated 28th September, 2020.
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.