Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-30052025-263484
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 2379]
NEW DELHI, FRIDAY, MAY 30, 2025/JYAISTHA 9, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th May, 2025
No. 38/2025-CUSTOMS (N.T.)
S.O. 2438(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 | 965 |
+-------+-----------------------------------+----------------------------+---------------------------+
| 2 | 1511 90 10 | RBD Palm Oil | 1018 |
+-------+-----------------------------------+----------------------------+---------------------------+
| 3 | 1511 90 90 | Others - Palm Oil | 992 |
+-------+-----------------------------------+----------------------------+---------------------------+
| 4 | 1511 10 00 | Crude Palmolein | 1023 |
+-------+-----------------------------------+----------------------------+---------------------------+
| 5 | 1511 90 20 | RBD Palmolein | 1026 |
+-------+-----------------------------------+----------------------------+---------------------------+
| 6 | 1511 90 90 | Others - Palmolein | 1025 |
+-------+-----------------------------------+----------------------------+---------------------------+
| 7 | 1507 10 00 | Crude Soya bean Oil | 1092 |
+-------+-----------------------------------+----------------------------+---------------------------+
| 8 | 7404 00 22 | Brass Scrap (all grades) | 5483 |
+-------+-----------------------------------+----------------------------+---------------------------+
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 serial number 356 of the Notification No. 50/2017-Customs dated 30.06.2017 is availed | 1067 per 10 grams |
+-------+-----------------------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------+
| 2. | 71 or 98 | Silver, in any form, in respect of which the benefit of entries at serial number 357 of the Notification No. 50/2017-Customs dated 30.06.2017 is availed | 1080 per kilogram |
+-------+-----------------------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------+
| 3. | 71 | (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 forms of silver falling under sub-heading 7106 92, other than imports of such goods through post, courier or baggage. | 1080 per kilogram |
| | | | |
| | | 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. | 1067 per 10 grams |
| | | | |
| | | 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 | 6970 (i.e., no change)" |
+-------+-----------------------------------+----------------------------+---------------------------------+
2. This notification shall come into force with effect from the 31st day of May, 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(E),
dated the 3rd August, 2001 and was last amended vide Notification No. 34/2025-Customs (N.T.), dated the
15th May 2025 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide
number S.O. 2198 (E), dated 15th May 2025.