Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-13022026-270121
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 749]
NEW DELHI, FRIDAY, FEBRUARY 13, 2026/MAGHA 24, 1947
1111 GI/2026
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 13th February, 2026
No. 20/2026 - CUSTOMS (N.T.)
S.O. 787(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: -
"TABLE-1"
+---------+----------------------------------------+--------------------------+-----------------------+
| Sl. No. | Chapter/heading/ sub- | Description of goods | Tariff value |
| | heading/tariff item | | (US $Per Metric Tonne)|
+=========+========================================+==========================+=======================+
| (1) | (2) | (3) | (4) |
+---------+----------------------------------------+--------------------------+-----------------------+
| 1 | 1511 10 00 | Crude Palm Oil | 1086 |
| 2 | 1511 90 10 | RBD Palm Oil | 1088 |
| 3 | 1511 90 90 | Others - Palm Oil | 1087 |
| 4 | 1511 10 00 | Crude Palmolein | 1090 |
| 5 | 1511 90 20 | RBD Palmolein | 1093 |
| 6 | 1511 90 90 | Others - Palmolein | 1092 |
| 7 | 1507 10 00 | Crude Soya bean Oil | 1202 |
| 8 | 7404 00 22 | Brass Scrap (all grades) | 7391 |
+---------+----------------------------------------+--------------------------+-----------------------+
TABLE-2
+---------+----------------------------------------+------------------------------------------------------------------------+-------------------+
| Sl. No. | Chapter/heading/ sub- | Description of goods | Tariff value |
| | heading/tariff item | | (US $) |
+=========+========================================+========================================================================+===================+
| (1) | (2) | (3) | (4) |
+---------+----------------------------------------+------------------------------------------------------------------------+-------------------+
| 1. | 71 or 98 | Gold, in any form, in respect of which the benefit of entries at | 1624 per 10 grams |
| | | serial number 194 of the Notification No. 45/2025-Customs dated | |
| | | 24.10.2025 is availed | |
+---------+----------------------------------------+------------------------------------------------------------------------+-------------------+
| 2. | 71 or 98 | Silver, in any form, in respect of which the benefit of entries at | 2707 per kilogram |
| | | serial number 195 of the Notification No. 45/2025-Customs dated | |
| | | 24.10.2025 is availed | |
+---------+----------------------------------------+------------------------------------------------------------------------+-------------------+
| | | (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; | |
| 3. | 71 | | 2707 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. | |
+---------+----------------------------------------+------------------------------------------------------------------------+-------------------+
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. 71
(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 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. No. | Chapter/heading/ sub- | Description of goods | Tariff value |
| | heading/tariff item | | (US $ Per Metric Ton) |
+=========+========================================+==========================+=======================+
| (1) | (2) | (3) | (4) |
+---------+----------------------------------------+--------------------------+-----------------------+
| 1 | 080280 | Areca nuts | 7020 |
+---------+----------------------------------------+--------------------------+-----------------------+
2. This notification shall come into force with effect from the 14th day of February, 2026.
[F. No. 467/01/2026-Cus.V]
KRITI PANDEY, 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. 19/2026-Customs (N.T.),
dated the 06th February 2026 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section
(ii), vide number S.O. 599 (E), dated 06th February 2026.
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.