Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-28022025-261372
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 1057]
NEW DELHI, FRIDAY, FEBRUARY 28, 2025/PHALGUNA 9, 1946
1526 GI/2025
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 28th February, 2025
No. 12/2025-CUSTOMS (N.Τ.)
S.O. 1065(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 (Ε),
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- | Tariff value |
| | heading/tariff item | (US $Per Metric Tonne) |
+-----+-----------------------------------+--------------------------+
|(1) | (2) | (3) | (4) |
+=====+===================================+==========================+==========================+
|1 | 1511 10 00 | Crude Palm Oil | 1173 |
+-----+-----------------------------------+--------------------------+--------------------------+
|2 | 1511 90 10 | RBD Palm Oil | 1189 |
+-----+-----------------------------------+--------------------------+--------------------------+
|3 | 1511 90 90 | Others - Palm Oil | 1181 |
+-----+-----------------------------------+--------------------------+--------------------------+
|4 | 1511 10 00 | Crude Palmolein | 1200 |
+-----+-----------------------------------+--------------------------+--------------------------+
|5 | 1511 90 20 | RBD Palmolein | 1203 |
+-----+-----------------------------------+--------------------------+--------------------------+
|6 | 1511 90 90 | Others - Palmolein | 1202 |
+-----+-----------------------------------+--------------------------+--------------------------+
|7 | 1507 10 00 | Crude Soya bean Oil | 1112 |
+-----+-----------------------------------+--------------------------+--------------------------+
|8 | 7404 00 22 | Brass Scrap (all grades) | 5511 |
+-----+-----------------------------------+--------------------------+--------------------------+
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 | 927 per 10 grams |
| | | entries at serial number 356 of the Notification No.| |
| | | 50/2017-Customs dated 30.06.2017 is availed | |
+-----+----------------------------+-----------------------------------+-------------------+
|2. | 71 or 98 | Silver, in any form, in respect of which the benefit of | 1025 per kilogram |
| | | entries at serial number 357 of the Notification No.| |
| | | 50/2017-Customs dated 30.06.2017 is availed | |
+-----+----------------------------+-----------------------------------+-------------------+
|3. | 71 | (i) Silver, in any form, other than medallions and | 1025 per kilogram |
| | | 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 | |
| | | 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 | 927 per 10 grams |
| | | 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 | 8140 (i.e., no change)"|
+-----+----------------------------+-----------------------------------+------------------------+
2. This notification shall come into force with effect from the 01st day of March, 2025.
[F. No. 467/01/2025-Cus.V]
MEGHA BANSAL, 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 (Ε),
dated the 3rd August, 2001 and was last amended vide Notification No. 10/2025-Customs (N.T.), dated the
14th February, 2025 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii),
vide number S.O. 817 (E), dated 14th February, 2025.
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.