[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II,

SECTION-3, SUB-SECTION (ii)]

 

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

 

Notification No. 28/2025-CUSTOMS (N.T.)

 

New Delhi, 23rd April, 2025

03 Vaishakh, 1947 (SAKA)

 

S.O. … (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-heading/tariff

item

Description of goods

Tariff value

(US $Per Metric

Tonne)

(1)

(2)

(3)

(4)

1

1511 10 00

Crude Palm Oil

1153 (i.e., no change)

2

1511 90 10

RBD Palm Oil

1162 (i.e., no change)

3

1511 90 90

Others – Palm Oil

1158 (i.e., no change)

4

1511 10 00

Crude Palmolein

1173 (i.e., no change)

5

1511 90 20

RBD Palmolein

1176 (i.e., no change)

6

1511 90 90

Others – Palmolein

1175 (i.e., no change)

7

1507 10 00

Crude Soya bean Oil

1098 (i.e., no change)

8

7404 00 22

Brass Scrap (all grades)

5469 (i.e., no change)

 

TABLE-2

Sl.

No.

Chapter/ heading/

sub-heading/tariff

item

Description of goods

Tariff value

(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

1106 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

1045 per

kilogram (i.e., no change)

3

71

(i) 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;

 

(ii) Medallions and silver coins having silver content not below 99.9% or semimanufactured 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.

1045 per

kilogram (i.e., no change)

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.

1106 per 10 grams

 

TABLE-3

Sl. No.

Chapter/ heading/ sub heading/tariff item

Description of goods

Tariff value (US $ Per Metric Ton)

(1)

(1)

(1)

(1)

1

080280

Areca nuts

6970 (i.e., no change)”

 

2. This notification shall come into force with effect from the 24th day of April, 2025.

 

[F. No. 467/01/2025-Cus.V]

(Dhananjay Singh)

Under Secretary to the Govt. of India

 

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. 24/2025-Customs (N.T.), dated the 15th April 2025 epublished in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 1726 (E), dated 15th April 2025.