Gold Duty Hiked by 2%, Silver 4%, Platinum 2%

All Three Precious Metals at 10% Now

[Ref:  Notification No. 41/2013-Customs dated 13 August 2013]

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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 which was published in the Gazette of India, Extraordinary, vide G.S.R. 185(E) dated the 17th March, 2012, namely: -

In the said notification, in the Table,-

(a)  against S. No. 116, for the entry in column (5), the entry “8%” shall be substituted;

(b)  against S. No. 318, for the entry in column (5), the entry “8%” shall be substituted;

(c)  against S. No. 320, for the entry in column (5), the entry “7%” shall be substituted;

(d)  in S. No. 321, against item (i) for the entry in column (4), the entry “10%” shall be substituted;

(e)  against S. No. 322, for the entry in column (4), the entry “10%” shall be substituted;

(f)   against S. No. 323, for the entry in column (4), the entry “10%” shall be substituted;

(g)  against S. No. 324, for the entry in column (4), the entry “10%” shall be substituted;

(h)  against S. No. 328, for the entry in column (4), the entry “10%” shall be substituted;

[F. No.354/95/2013-TRU]

Amended Text of the notification entries giving below. {Source: BIG’s Easy Reference Customs Tariff amended as on 14 August 2013]

 

SNo.

Chapter or Heading or sub –heading or tariff item

Description of goods

Standard rate

Additional
duty rate

Condition No.

(1)

(2)

(3)

(4)

(5)

(6)

116.

26

Gold ores and concentrates for use in the manufacture of gold

[Additional duty raised to 4% from 2% by 01/21.01.2013; Additional duty raised to 6% from 4% by 31/05.06.2013; Duty raised to 8% from 6% by 41/13.08.2013]

Nil

8% 6% 4% 2%

5 and 8

318.

71

Gold dore bar, having gold content not exceeding 95%
[Additional duty raised to 4% from 2% by 01/21.01.2013; Additional duty raised to 6% from 4% by 31/05.06.2013; Duty raised to 8% from 6% by 41/13.08.2013]

Nil

8% 6% 4% 2%

5 and 34

320.

71

Silver dore bar having silver content not exceeding 95%
[Addition al duty raised to 7% from 3% by 41/13.08.2013]

Nil

7% 3%

5 and 34

321.

71 or 98

(i) Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger

[Basic duty raised to 6% from 4% by 01/21.01.2013; Basic duty raised to 8% from 6% by 31/05.06.2013; Duty raised to 10% from 8% by 41/13.08.2013]

10% 8% 6% 4%

Nil

35

 

 

(ii) Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls

[Amended by Corrigendum dated 20 March 2012]

10%

Nil

35

322.

71 or 98

Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger
[Duty raised to 10% from 6% by 41/13.08.2013]

10% 6%

Nil

35

323.

71

Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units, 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.
[Item description of SNo. 323 substituted by 51/13.09.2012; [Basic duty raised to 6% from 4% by 01/21.01.2013; Basic duty raised to 8% from 6% by 31/05.06.2013; Duty raised to 10% from 8% by 41/13.08.2013]

10% 8% 6% 4%

Nil

-

324.

71

Silver, in any form including silver coins having silver content not below 99.9%, other than imports of such goods through post, courier or baggage.

Explanation.- For the purpose of this notification, silver n any form shall include medallions and coins having silver content not below 99.9% but shall not include foreign currency coins and jewellery made of silver.
Duty raised to 10% from 6% by 41/13.08.2013]

10% 6%

Nil

-

328.

7110 11 or 7110 19 00

Platinum
[Basic duty raised to 6% from 4% by 01/21.01.2013; Basic duty raised to 8% from 6% by 31/05.06.2013; Duty raised to 10% from 8% by 41/13.08.2013]

10% 8% 6% 4%

-

-