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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. 72/2025-CUSTOMS (N.T.)

 

New Delhi, 31st October, 2025

09 Kartika, 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  

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. 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 

1285 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

1556 per kilogram

   

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; 

1556 per kilogram

  

 

(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. 

 

3

 

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; 

1285 per 10 grams

  

 

(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. 

 

 

TABLE-3

Sl. No. 

Chapter/ heading/ sub-heading/tariff item 

Description of goods 

Tariff value (US $ Per Metric Ton) 

-1

-2

-3

-4

1

80280

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 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. 65/2025-Customs (N.T.), dated the 15th October 2025 epublished in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 4686 (E), dated 15th October 2025.