Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-31102025-267309
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 4794]
NEW DELHI, FRIDAY, OCTOBER 31, 2025/ KARTIKA 9, 1947
7256 GI/2025
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 31st October, 2025
No. 72/2025-CUSTOMS (N.Τ.)
S.O. 4949(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/ | Description of goods | Tariff value |
| | sub-heading/tariff | | (US $Per Metric Tonne) |
| | item | | |
+--------+----------------------------+-----------------------------+-----------------------------+
| (1) | (2) | (3) | (4) |
+--------+----------------------------+-----------------------------+-----------------------------+
| 1 | 1511 10 00 | Crude Palm Oil | 1113 |
| 2 | 1511 90 10 | RBD Palm Oil | 1142 |
| 3 | 1511 90 90 | Others - Palm Oil | 1128 |
| 4 | 1511 10 00 | Crude Palmolein | 1145 |
| 5 | 1511 90 20 | RBD Palmolein | 1148 |
| 6 | 1511 90 90 | Others - Palmolein | 1147 |
| 7 | 1507 10 00 | Crude Soya bean Oil | 1187 |
| 8 | 7404 00 22 | Brass Scrap (all grades) | 6096 |
+--------+----------------------------+-----------------------------+-----------------------------+
TABLE-2
+--------+----------------------------+-----------------------------+-----------------------------+
| Sl. | Chapter/ heading/ | Description of goods | Tariff value |
| No. | sub-heading/tariff | | (US $) |
| | item | | |
+--------+----------------------------+-----------------------------+-----------------------------+
| (1) | (2) | (3) | (4) |
+--------+----------------------------+-----------------------------+-----------------------------+
| 1. | 71 or 98 | Gold, in any form, in respect of which the benefit | 1285 per 10 grams |
| | | of entries at 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 | 1556 per kilogram |
| | | of entries at serial number 195 of the Notification| |
| | | No. 45/2025-Customs dated 24.10.2025 is availed | |
+--------+----------------------------+-----------------------------+-----------------------------+
| 3. | 71 | (i) Silver, in any form, other than medallions | 1556 per kilogram |
| | | 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. | |
+--------+----------------------------+-----------------------------+-----------------------------+
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.
1285 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. | Chapter/heading/ | Description of goods | Tariff value |
| No. | sub-heading/tariff | | (US $ Per Metric Ton) |
| | item | | |
+--------+----------------------------+-----------------------------+-----------------------------+
| (1) | (2) | (3) | (4) |
+--------+----------------------------+-----------------------------+-----------------------------+
| 1 | 080280 | Areca nuts | 7142 (i.e., no change)" |
+--------+----------------------------+-----------------------------+-----------------------------+
2. This notification shall come into force with effect from the 01st day of November, 2025.
[F. No. 467/01/2025-Cus.V]
INDRAJIT PANDA, 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. 65/2025-Customs (N.T.), dated the 15th October 2025 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 4686 (E), dated 15th October 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. SARVESH KUMAR RUMAR SRIVASTAVA
Digitally signed by SARVESH
Date: 2025. SRIVASTAVA