Executive Summary:
This notification from the Ministry of Finance, Department of Revenue, amends notification No. 362001Customs N.T. dated August 3, 2001, regarding tariff values for specific goods. It substitutes new tables for TABLE1, TABLE2, and TABLE3, listing descriptions of goods and their tariff values. The notification is effective as of August 8, 2019.
Key Points / Main Content:
* **Amendment Authority:** The Central Board of Indirect Taxes and Customs issued the notification under Section 14(2) of the Customs Act, 1962.
* **Table Substitutions:** The notification substitutes TABLE1, TABLE2, and TABLE3 in the original notification.
* **TABLE 1**: Lists tariff values for various Palm Oils (Crude, RBD, Others) and Palmolein (Crude, RBD, Others), Crude Soya bean Oil, Brass Scrap, and Poppy seeds. No changes are indicated in tariff value.
* **TABLE 2**: Lists tariff values for Gold and Silver in various forms.
* Gold, in any form, in respect of which the benefit of 71 or 98 entries at serial number 356 of the Notification No. 485 per 10 grams 502017Customs dated 30.06.2017 is availed
* Silver, in any form, in respect of which the benefit of 531 per kilogram 71 or 98 entries at serial number 357 of the Notification No. 502017Customs dated 30.06.2017 is availed i.e. no change
* 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 531 per kilogram content not below 99.9 or semimanufactured forms 71 of silver falling under subheading 7106 92, other i.e. no change 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.
* **TABLE 3**: Lists tariff value for Areca nuts. No change is indicated in tariff value.
Impact Analysis:
* **Importers and Exporters of Goods Listed in Tables:**
* Impact: Tariff values for goods have been updated.
* Action Required: Review the updated tariff values for import/export purposes and adjust financial calculations accordingly.
* **Customs Officials:**
* Impact: Required to enforce the revised tariff values.
* Action Required: Implement the new tariff values for assessment and collection of customs duties.
* **Central Board of Indirect Taxes and Customs:**
* Impact: Responsible for monitoring the implementation of the notification.
* Action Required: Ensure the smooth implementation of the changes and address any issues that may arise.
Key Entities Referenced
Customs Act, 1962: Indian Legislation governing customs, specifically section 14 is mentioned.
Central Board of Indirect Taxes and Customs: A government agency under the Department of Revenue, Ministry of Finance.
Ministry of Finance: The ministry responsible for financial matters in the Government of India.
Department of Revenue: A department within the Ministry of Finance.
New Delhi: The location where the notification was issued.
Gunjan Kumar Verma: Under Secretary, the signing authority of the notification.
Crude Palm Oil: A type of Palm Oil with a tariff value of 502 US Per Metric Tonne.
RBD Palm Oil: A type of Palm Oil with a tariff value of 532 US Per Metric Tonne.
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- 2613] ubZ fnYyh] c`gLifrokj] vxLr 8] 2019@Jko.k 17] 1941
No. 2613] NEW DELHI, THURSDAY, AUGUST 8, 2019/SHRAVANA 17, 1941
िििि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)ली, 8 अग(cid:8) त, 2019
सससस...ंं.ंं 55557777////2222000011119999----ससससीीीीममममाााा शशशश(cid:25)(cid:25)ुु(cid:25)(cid:25)ुु कककक ((((गगगग..ैै..ैैटटटटैै..ैै..))))
ककककाााा....आआआआ.... 2222888877772222((((अअअअ))))....———— सीमा श(cid:3)ु क अिधिनयम, 1962 (1962 का 52) क(cid:14) धारा 14 क(cid:14) उपधारा (2) (cid:15)ारा (cid:18)द(cid:19) त
शि(cid:21)य(cid:23) का (cid:18)योग करते (cid:25)ए, के(cid:28)(cid:29) ीय अ(cid:18)(cid:19)य(cid:30) 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:19) त म+ं ालय (राज(cid:8) व िवभाग) क(cid:14) अिधसूचना सं. 36/2001-सीमा शु(cid:3)क (गै. टै.),
(cid:1)दनाकं 3 अग(cid:8)त, 2001, िजस ेका.आ. 748 (अ), (cid:1)दनाकं 3 अग(cid:8)त, 2001 के तहत भारत के राजप+, असाधारण के भाग-II,
खंड-3, उपखंड (ii) म/ (cid:18)कािशत (cid:1)कया गया था, म/ िन0 निलिखत संशोधन करता ह,ै अथात! ्:-
उ4त अिधसूचना म,/ सारणी-1, सारणी-2 और सारणी-3 के (cid:8)थान पर िन5िलिखत सारिणया ँ (cid:18)ित(cid:8)थािपत क(cid:14)
जाएँगी, अथा!त:्-
""""ससससााााररररणणणणीीीी----1111
7म. सं. अ8य ाय/शीष/!उपशीष/! टै;रफ मू(cid:3) य
माल का िववरण
टै;रफ मद
(अमरीक(cid:14) डालर (cid:18)ित मी;>क टन)
(1) (2) (3) (4)
1 1511 10 00 क? चा पॉम ऑयल 502 (अथा!त कोई प;रवतन! नहB)
4106 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2 1511 90 10 आर बी डी पॉम ऑयल 532 (अथात! कोई प;रवतन! नहB)
3 1511 90 90 अ(cid:28) य पॉम ऑयल 517 (अथा!त कोई प;रवतन! नहB)
4 1511 10 00 क? चा पामोिलन 537 (अथा!त कोई प;रवतन! नहB)
5 1511 90 20 आर बी डी पामोलीन 540 (अथा!त कोई प;रवतन! नहB)
6 1511 90 90 अ(cid:28) य पामोलीन 539 (अथा!त कोई प;रवतन! नहB)
7 1507 10 00 सोयाबीन का क? चा तले 705 (अथा!त कोई प;रवतन! नहB)
8 7404 00 22 पीतल (cid:8)7 ेप (सभी Cेड) 3524 (अथा!त कोई प;रवतन! नहB)
9 1207 91 00 पो(cid:8) त बीज 3395 (अथा!त कोई प;रवतन! नहB)
ससससााााररररणणणणीीीी----2222
7म. सं. अ8य ाय/शीष/! टै;रफ मू(cid:3) य
उपशीष/! माल का िववरण
(अमरीक(cid:14) डालर)
टै;रफ मद
(1) (2) (3) (4)
1 71 या 98 (cid:8)वण!, (cid:1)कसी भी Eप म/, िजसके स0ब(cid:28)ध म /अिधसूचना 485 (cid:18)ित 10 Cाम
सGं या 50/2017-सीमा शु(cid:3)क, (cid:1)दनाकं 30.06.2017 क(cid:14)
(cid:18)िविH सGं या 356 के अतं ग!त लाभ (cid:18)ाI (cid:1)कया गया हो
2 71 या 98 रजत, (cid:1)कसी भी Eप म,/ िजसके स0ब(cid:28)ध म /अिधसूचना 531 (cid:18)ित (cid:1)कलोCाम
सGं या 50/2017-सीमा शु(cid:3)क, (cid:1)दनाकं 30.06.2017 क(cid:14)
(अथात! कोई प;रवत!न नहB)
(cid:18)िविH सGं या 357 के अतं ग!त लाभ (cid:18)ाI (cid:1)कया गया हो
3 71 (i) रजत, पदक(cid:14)य या रजत िसJ(cid:23) से िभL (cid:1)कसी भी Eप म,/ 531 (cid:18)ित (cid:1)कलोCाम
िजसक(cid:14) रजत अंतव!(cid:8)तु 99.9 (cid:18)ितशत स े कम नहB ह ै या
(अथात! कोई प;रवत!न नहB)
उपशीष ! 7106 92 के अधीन आन े वाल े रजत के अध !
िविनMमत (cid:18)Eप;
(ii) पदक(cid:14)य या रजत िसJे, िजसक(cid:14) रजत अंतव!(cid:8)तु 99.9
(cid:18)ितशत स े कम नहB ह ै या डाक, कु;रयर या सामान के
मा8यम स े ऐसे माल के आयात से िभL उपशीष ! 7106 92
के अधीन आन ेवाल ेरजत के अध! िविनMमत (cid:18)Eप।
(cid:14)(cid:14)(cid:14)(cid:14)पपपप(cid:31)(cid:31)(cid:31)(cid:31)ीीीीककककररररणणणण ---- इस (cid:18)िविH के (cid:18)योजन(cid:23) के िलए, (cid:1)कसी भी
(cid:18)Eप म / रजत के अंतग!त िवदेशी म(cid:29)ु ा के िसJे, रजत से बन े
आभषू ण या रजत स ेबनी व(cid:8)तुएं नहB ह।O¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
4 71 (i) (cid:8)वण ! बार, तोला बार स े िभL, िजस पर िविनमा!णकता! 485 (cid:18)ित 10 Cाम
या ;रयाइनर का खुदा (cid:25)आ 7म सGं याकं और िम;>क यूिनट(cid:23)
म /भार अिभQ(cid:21) ह;ै
(ii) (cid:8)वण ! िसJे, िजसम / 99.5 (cid:18)ितशत से अ(cid:28)यून (cid:8)वण! ह,ै
और (cid:8)वण! (cid:18)ािIया,ं डाक, कु;रयर या बैगेज के मा8यम स े
ऐस ेमाल के आयात से िभL।
(cid:14)(cid:14)(cid:14)(cid:14)पपपप(cid:31)(cid:31)(cid:31)(cid:31)ीीीीककककररररणणणण ---- इस (cid:18)िविH के (cid:18)योजन के िलए, "(cid:8)वण!
(cid:18)ािIया"ं से कोई छोटा संघटक, जैस े (cid:25)क, 4ला(cid:8)प, 4लOप,
िपन, कैच, (cid:8)7ू बैक, िजसका उपयोग पूण ! आभूषण या उसके
(cid:1)कसी भाग को (cid:8)थान म/ जोड़ े रखन े के िलए (cid:1)कया जाता ह,ै
अिभ(cid:18)ते ह।ै
ससससााााररररणणणणीीीी----3333
7म. सं. अ8य ाय/शीष/!
टै;रफ मू(cid:3) य
उपशीष/! टै;रफ मद माल का िववरण
(अमरीक(cid:14) डालर (cid:18)ित मी;>क टन)
(1) (2) (3) (4)
1 080280 सुपारी 3920 (अथा!त कोई प;रवतन! नहB)”
[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 स.ं 36/2001-सीमा शु(cid:3)क
(गै.टै.), (cid:1)दनाकं 3 अग(cid:8)त, 2001, का.आ. 748 (अ), (cid:1)दनाकं 3 अग(cid:8)त, 2001 के तहत (cid:18)कािशत क(cid:14) गई थी, तथा यह
अंितम बार अिधसूचना सं. 53/2019-सीमाशु(cid:3)क (गै.टै.), (cid:1)दनाकं 31 जलु ाई, 2019, िजस े का.आ. 2750(अ) (cid:1)दनाकं
31 जुलाई, 2019 के तहत भारत के राजप+, असाधारण के भाग-II, खंड-3, उपखंड (ii) म/ ई-(cid:18)कािशत (cid:1)कया गया था,
के (cid:15)ारा संशोिधत क(cid:14) गई थीI
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 8th August, 2019
No. 57/2019-CUSTOMS (N.T.)
S.O. 2872(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:-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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 502 (i.e. no change)
2 1511 90 10 RBD Palm Oil 532 (i.e. no change)
3 1511 90 90 Others – Palm Oil 517 (i.e. no change)
4 1511 10 00 Crude Palmolein 537 (i.e. no change)
5 1511 90 20 RBD Palmolein 540 (i.e. no change)
6 1511 90 90 Others – Palmolein 539 (i.e. no change)
7 1507 10 00 Crude Soya bean Oil 705 (i.e. no change)
8 7404 00 22 Brass Scrap (all grades) 3524 (i.e. no change)
9 1207 91 00 Poppy seeds 3395 (i.e. no change)
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. 485 per 10 grams
50/2017-Customs dated 30.06.2017 is availed
2. Silver, in any form, in respect of which the benefit of 531 per kilogram
71 or 98 entries at serial number 357 of the Notification No.
50/2017-Customs dated 30.06.2017 is availed (i.e. no change)
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
531 per kilogram
content not below 99.9% or semi-manufactured forms
71
of silver falling under sub-heading 7106 92, other (i.e. no change)
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;
71 (ii) Gold coins having gold content not below 99.5% 485 per 10 grams
and gold findings, other than imports of such goods
through post, courier or baggage.¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 5
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 3920 (i.e. no change)”
[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. 53/2019-Customs (N.T.), dated the
31st July, 2019, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide
number S.O. 2750(E), dated 31st July, 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.