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[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. 32/2023-CUSTOMS (N.T.)
New Delhi, 28th April, 2023
08 VAISHAK, 1945 (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
1001
2
1511 90 10
RBD Palm Oil
1022
3
1511 90 90
Others – Palm Oil
1012
4
1511 10 00
Crude Palmolein
1041
5
1511 90 20
RBD Palmolein
1044
6
1511 90 90
Others – Palmolein
1043
7
1507 10 00
Crude Soya bean Oil
1024
8
7404 00 22
Brass Scrap (all grades)
5154
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
639 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
815 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.
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.
815 per kilogram
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.
639 per 10 grams
TABLE-3
Sl.
No.
Chapter/ heading/
sub-heading/tariff
item
Description of goods
Tariff value
(US $ Per Metric Tonne)
(1)
(2)
(3)
(4)
1
080280
Areca nuts
10379 (i.e., no change)”
2. This notification shall come into force with effect from the 29th day of April, 2023.
[F. No. 467/01/2023-Cus.V]
(Harish Kumar)
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. 28/2023-Customs (N.T.), dated the 13th April, 2023, e-published in the Gazette
of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 1735(E), dated
13th April, 2023.
