[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. 04/2023-CUSTOMS (N.T.

New Delhi, 13th January, 2023
23 PAUSA, 1944 (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	1511 10 00	Crude Palm Oil	982
2	1511 90 10	RBD Palm Oil	999
3	1511 90 90	Others – Palm Oil	991
4	1511 90 20	Crude Palmolein	1003
5	1511 90 20	RBD Palmolein	1006
6	1511 90 90	Others – Palmolein	1005
7	1507 10 00	Crude Soya bean	1295
8	7404 00 22	Brass Scrap (all grades)	4900

  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	606 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	770 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.	770 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.	606 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	9093 (i.e., no change)”

2. This notification shall come into force with effect from the 14th day of January, 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
 Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 6168(E),
dated 30th December, 2022.