Document text
[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. 24/2026-CUSTOMS (N.T.)
New Delhi, 27th February, 2026
08 Phalgun, 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
1103
2
1511 90 10
RBD Palm Oil
1122
3
1511 90 90
Others – Palm Oil
1113
4
1511 10 00
Crude Palmolein
1128
5
1511 90 20
RBD Palmolein
1131
6
1511 90 90
Others – Palmolein
1130
7
1507 10 00
Crude Soya bean Oil
1212
8
7404 00 22
Brass Scrap (all grades)
7235
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 194
of the Notification No. 45/2025-Customs
dated 24.10.2025 is availed
1664 per 10
grams
2.
71 or 98
Silver, in any form, in respect of which
the benefit of entries at serial number 195
of the Notification No. 45/2025-Customs
dated 24.10.2025 is availed
2800 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.
2800 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.
1664 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
7020 (i.e., no change)”
2. This notification shall come into force with effect from the 28th day of February,
2026.
[F. No. 467/01/2026-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. 23/2026-Customs (N.T.), dated the 24th February 2026 e-
published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide
number S.O. 987 (E), dated 24th February 2026.
