GST India Solution

Notification No. 21/2013-Customs (N. T.) dated 15.02.2013

Amends Notification No. 36/2001-Customs (N.T.), dated the 3rd August, 2001

[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 Excise and Customs)

Notification No. 21/2013-Customs (N. T.)

New Delhi, 15^th February, 2013
26 Magha, 1934 (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 Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment 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 and TABLE-2, the following Tables shall be substituted namely:-

“TABLE-1

S. No.	Chapter/ heading/ sub-heading/tariff item	Description of goods	Tariff value US $ (Per Metric Ton)
(1)	(2)	(3)	(4)
1	1511 10 00	Crude Palm Oil	848
2	1511 90 10	RBD Palm Oil	896
3	1511 90 90	Others – Palm Oil	872
4	1511 10 00	Crude Palmolein	909
5	1511 90 20	RBD Palmolein	912
6	1511 90 90	Others – Palmolein	911
7	1507 10 00	Crude Soyabean Oil	1229
8	7404 00 22	Brass Scrap (all grades)	4074
9	1207 91 00	Poppy seeds	4395

TABLE-2

S. 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 321 and 323 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed	535per 10 grams
2	71 or 98	Silver, in any form, in respect of which the benefit of entries at serial number 322 and 324 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed	1003 per kilogram

[F. No. 467/01/2013-Cus.-V]

(Abhinav Gupta)
Under Secretary to the Government 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^rdAugust, 2001 and was last amended vide Notification No. 16/2013-Customs (N.T.), dated the 31^st January, 2013, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 307 (E) Dated, the 31^st January, 2013.

Opinion

This notification seeks to amend the tariff value US $ per MT of Crude Palm Oil( from 815 to 848), RBD Palm Oil( from 860 to 896), Others – Palm Oil (from 838 to 872), Crude Palmolein (from 867 to 909), RBD Palmolein (from 870 to 912), Others – Palmolein( from 869 to 911), Crude Soyabean Oil ( from 1219 to 1229), Brass Scrap (all grades) (from 4077 to 4074) and also tariff value US $ of gold (from 545 to 535) and silver (from 1018 to 1003).

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Why

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .