[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. 12/2025-CUSTOMS (N.T.) 
  
New Delhi, 28
th
  February, 2025 
09 Phalguna, 1946 (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 3
rd
 August, 2001, 
published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide 
number S. O. 748 (E), dated the 3
rd
 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 1173 
2 1511 90 10 RBD Palm Oil 1189 
3 1511 90 90 Others – Palm Oil 1181 
4 1511 10 00 Crude Palmolein 1200 
5 1511 90 20 RBD Palmolein 1203 
6 1511 90 90 Others – Palmolein 1202 
7 1507 10 00 Crude Soya bean Oil 1112 
8 7404 00 22 Brass Scrap (all grades) 5511 
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 
927 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 
 
 
1025 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. 
1025 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. 
 927 per 10 
grams   
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 8140 (i.e., no change)” 
2.    This notification shall come into force with effect from the 01
st
   day of March, 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 3
rd
 August, 2001, vide number S. O. 748 (E), dated the 3
rd
 August, 2001 and was last 
amended vide Notification No. 10/2025-Customs (N.T.), dated the 14
th
  February 2025 e-
published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide 
number S.O. 817 (E), dated 14
th
  February 2025.