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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION
(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 48/2021-Customs
New Delhi, the 13
th
October,2021
G.S.R. ……(E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby
exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading,
sub–heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2)
of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First
Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the standard rate
specified in the corresponding entry in column (4) of the said Table, namely –
Table
S. No. Chapter or Heading or sub-
heading or tariff item
Description of goods Standard
rate
(1) (2) (3) (4)
1. 1507 10 00 Crude Soya-bean oil, whether or not
degummed
Nil
2. 1507 90 10 Soya-bean oil, edible grade 17.5%
3. 1511 10 00 Crude Palm Oil Nil
4. 1511 90 Refined bleached deodorized(RBD) palm
oil, RBD palmolein, RBD palm stearin and
any palm oil other than crude palm oil
17.5%
5. 1512 11 10 Crude Sunflower seed oil Nil
6. 1512 19 10 Sunflower oil, edible grade 17.5%

2. This notification shall come into effect on the 14
th
October, 2021, and will remain in force up to and inclusive
of the 31
st
March, 2022.
[F. No. CBIC-190354/226/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India
notifications no 48 2021 cus | iKargos