[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. 46/2025-CUSTOMS (N.T.)

New Delhi, 15th July, 2025

24 Ashadha, 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

998

2

1511 90 10

RBD Palm Oil

1029

3

1511 90 90

Others – Palm Oil

1014

4

1511 10 00

Crude Palmolein

1039

5

1511 90 20

RBD Palmolein

1042

6

1511 90 90

Others – Palmolein

1041

7

1507 10 00

Crude Soya bean Oil

1102

8

7404 00 22

Brass Scrap (all grades)

5690

 

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

1078 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

1259 per kilogram

 

 

 

(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;

 

3.

71

(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.

1259 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.

 

 

 

(i)   Gold    bars,   other    than    tola    bars, bearing     manufacturer’s     or     refiner’s engraved    serial    number    and    weight expressed in metric units;

 

4.

71

(ii)  Gold  coins  having  gold  content  not below  99.5%  and  gold  findings,  other than imports of such goods through post, courier or baggage.

1078 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-heading/tariff item

Description of goods

Tariff value
(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 16th day of July, 2025.

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

 

(Megha Bansal)

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. 44/2025-Customs (N.T.), dated the 30th June 2025 epublished in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 2901 (E), dated 30th June 2025.