Soyabean Oil Duty Raised to 35% from
30%
·
CPO to Continue at 54%, No Change
·
Other Oils also Up by 5 to 10 percent
[Notification
No. 47/2018-Customs dated 14 June 2018]
Seeks to further amend notification No. 50/2017- Customs dated
30.06.2017 so as to increase basic customs duty (BCD) to 35% on crude edible
vegetable oils and to 45% on refined edible vegetable oils.
In exercise of the powers conferred by sub-section (1) of
section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of
section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government,
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, Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 785(E), dated the 30th June, 2017,
namely:-
In
the said notification, in the Table,-
(1) against S.No. 61, for the entry in column (4), the entry 35%shall be substituted;
(2) against S.No. 62, for the entry in column (4), the entry 45%shall be substituted;
(3) against S.No. 63, for the entry in column (4), the entry 35% shall be substituted;
(4) for S.No. 64 and the
entries relating thereto, the following shall be substituted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
64. |
1508, 1510, 1512 (other than 1512 19 10), 1513, or 1515 |
All goods, refined and edible grade |
45% |
- |
- |
64A. |
1509 |
All goods, refined and edible grade |
40% |
- |
- |
(5) against S.No. 70, for the entry in column (4), the entry 35% shall be substituted;
(6) against S.No. 71, for the entry in column (4), the entry 45% shall be substituted;
(7) against S.No. 73, for the entry in column (4), the entry 35% shall be substituted;
(8) against S.No. 74, for the entry in column (4), the entry 45% shall be substituted;
(9) against S.No. 77, for the entry in column (4), the entry 45% shall be substituted;
(10) against S.No. 79, for the entry in column (4), the entry 45% shall be substituted.
[F.No. 354 /203/2012- TRU]
Edible
Oil Duty Hiked by 5 to 10 percent
HS
Code |
Item
Description |
Ntfn Rate Current |
Ntfn Rate Previous |
1507 |
SOYA-BEAN
OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED |
|
|
1507
10 00 |
Crude
oil, whether or not degummed |
35 |
30 |
1507
90 |
Other: |
|
|
1507
90 10 |
Edible
grade |
45 |
35 |
1507
90 90 |
Other
|
|
|
1508 |
GROUND-NUT OIL AND ITS FRACTIONS,
WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED |
|
|
1508
10 00 |
Crude
oil |
35 |
30 |
1508
90 |
Other: |
|
|
1508
90 10 |
Deodorized
(Salad Oil) |
35 |
30 |
|
Other: |
|
|
1508
90 91 |
Edible
grade |
35 |
30 |
1508
90 99 |
Other
|
45 |
35 |
1509 |
OLIVE OIL AND ITS FRACTIONS, WHETHER OR
NOT REFINED, BUT NOT CHEMICALLY MODIFIED |
|
|
1509
10 00 |
Virgin
|
35 |
30 |
1509
90 |
Other: |
|
|
1509
90 10 |
Edible
grade |
35 |
30 |
1509
90 90 |
Other
|
40 |
35 |
1510 |
OTHER OILS AND THEIR FRACTIONS OBTAINED
SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED,
INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING
1509 |
|
|
1510
00 |
Other
oils and their fractions obtained solely from olives, whether or not refined,
but not chemically modified, including blends of these oils or fractions with
oils or fractions of heading 1509: |
|
|
1510
00 10 |
Crude
oil |
35 |
30 |
|
Other: |
|
|
1510
00 91 |
Edible
grade |
35 |
30 |
1510
00 99 |
Other
|
45 |
35 |
1512 |
SUNFLOWER SEED, SAFFLOWER OR COTTON SEED
OIL AND THEIR FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY
MODIFIED |
|
|
|
Sunflower
seed or safflower oil and fractions thereof: |
|
|
1512
11 |
Crude
oil: |
|
|
1512
11 10 |
Sunflower
seed oil |
35 |
25 |
1512
11 20 |
Safflower
seed oil (kardi seed oil) |
35 |
30 |
1512
19 |
Other: |
|
|
1512
19 10 |
Sunflower
oil, edible grade |
45 |
35 |
1512
19 20 |
Sunflower
oil, non-edible grade (other than crude oil) |
45 |
35 |
1512
19 30 |
Saffola oil,
edible grade |
35 |
30 |
1512
19 40 |
Saffola oil,
non-edible grade |
45 |
35 |
1512
19 90 |
Other
|
45 |
35 |
|
Cotton-seed
oil and its fractions: |
|
|
1512
21 00 |
Crude
oil, whether or not gossypol has been removed |
35 |
30 |
1512
29 |
Other: |
|
|
1512
29 10 |
Edible
grade |
35 |
30 |
1512
29 90 |
Other
|
45 |
35 |
1513 |
COCONUT (COPRA), PALM KERNEL OR BABASSU
OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY
MODIFIED |
|
|
|
Coconut
(copra) oil and its fractions: |
|
|
1513
11 00 |
Crude
oil |
35 |
30 |
1513
19 00 |
Other
|
45 |
35 |
|
Palm
kernel or babassu oil and fractions thereof: |
|
|
1513
21 |
Crude
Oil: |
|
|
1513
21 10 |
Palm
kernel oil |
35 |
30 |
1513
21 20 |
Babassu oil |
35 |
30 |
1513
29 |
Other: |
|
|
1513
29 10 |
Palm
kernel oil and its fractions |
35 |
30 |
1513
29 20 |
Babassu oil
and its fractions edible grade |
35 |
30 |
1513
29 30 |
Babassu oil
and its fractions, other than edible grade |
45 |
35 |
1513
29 90 |
Other
|
45 |
35 |
1514 |
RAPE, COLZA OR MUSTARD OIL AND ITS
FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED |
|
|
|
Low erucic acid rape or colza oil and its fractions: |
|
|
1514
11 |
Crude
oil: |
|
|
1514
11 10 |
Colza
oil |
35 |
25 |
1514
11 20 |
Rape
oil |
35 |
25 |
1514
11 90 |
Other
|
35 |
25 |
1514
19 |
Other: |
|
|
1514
19 10 |
Refined
colza oil of edible grade |
45 |
35 |
1514
19 20 |
Refined
rapeseed oil of edible grade |
45 |
35 |
1514
19 90 |
Other
|
45 |
35 |
|
Other: |
|
|
1514
91 |
Crude
oil: |
|
|
1514
91 10 |
Colza
oil |
35 |
25 |
1514
91 20 |
Mustard
oil |
35 |
25 |
1514
91 90 |
Rapeseed
oil |
35 |
25 |
1514
99 |
Other: |
|
|
1514
99 10 |
Refined
colza oil of edible grade |
45 |
35 |
1514
99 20 |
Refined
mustard oil of edible grade |
45 |
35 |
1514
99 30 |
Refined
rapeseed oil of edible grade |
45 |
35 |
1514
99 90 |
Other
|
45 |
35 |
1515 |
OTHER FIXED VEGETABLE FATS AND OILS
(INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIED |
|
|
|
Linseed
oil and its fractions: |
|
|
1515
11 00 |
Crude
oil |
35 |
30 |
1515
19 |
Other: |
|
|
1515
19 10 |
Edible
grade |
35 |
30 |
1515
19 90 |
Other
|
45 |
35 |
|
Maize
(Corn) oil and its fractions: |
|
|
1515
21 00 |
Crude
oil |
35 |
30 |
1515
29 |
Other: |
|
|
1515
29 10 |
Edible
grade |
35 |
30 |
1515
29 90 |
Other
|
35 |
30 |
1515
30 |
Castor
oil and its fractions: |
|
|
1515
30 10 |
Edible
grade |
35 |
30 |
1515
30 90 |
Other
|
35 |
30 |
1515
50 |
Sesame
oil and its fractions: |
|
|
1515
50 10 |
Crude
oil |
35 |
30 |
|
Other: |
|
|
1515
50 91 |
Edible
grade |
35 |
30 |
1515
50 99 |
Other
|
35 |
30 |
1515
90 |
Other: |
|
|
1515
90 10 |
Fixed
vegetable oils, namely the following: chulmoogra
oil, mawra oil, kokam
oil, tobacco seed oil, sal oil |
35 |
30 |
1515
90 20 |
Fixed
vegetable oils, namely the following: neem seed oil, karanj
oil, silk cotton seed oil, khakhon oil, water melon
oil, kusum oil, rubber seed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil |
35 |
30 |
1515
90 30 |
Fixed
vegetable oils, namely the following: cardamom oil, chillies
or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil |
35 |
30 |
1515
90 40 |
Fixed
vegetable oils of edible grade namely the following: mango kernel oil, mahua oil, rice bran oil |
35 |
30 |
|
Other: |
|
|
1515
90 91 |
Edible
grade |
35 |
30 |
1515
90 99 |
Other
|
35 |
30 |
1516 |
ANIMAL OR VEGETABLE FATS AND OILS AND
THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER-ESTERIFIED,
RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER
PREPARED |
|
|
1516
10 00 |
Animal
fats and oils and their fractions |
|
30 |
1516
20 |
Vegetable
fats and oils and their fractions: |
|
|
|
Cotton
Seed oil: |
|
|
1516
20 11 |
Edible
grade |
45 |
35 |
1516
20 19 |
Other |
|
80 |
|
Groundnut
oil: |
|
|
1516
20 21 |
Edible
grade |
45 |
35 |
1516
20 29 |
Other |
|
80 |
|
Hydrogenated
castor oil (opal-wax): |
|
|
1516
20 31 |
Edible
grade |
45 |
35 |
1516
20 39 |
Other |
|
80 |
|
Other: |
|
|
1516
20 91 |
Edible
grade |
45 |
35 |
1516
20 99 |
Other |
|
80 |
1517 |
MARGARINE; EDIBLE MIXTURE OR
PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT
FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS OR OILS OR THEIR
FRACTIONS OF HEADING 1516 |
|
|
1517
10 |
Margarine,
excluding liquid margarine: |
|
|
1517
10 10 |
Of
animal origin |
|
|
|
Of
vegetable origin: |
|
|
1517
10 21 |
Edible
grade |
45 |
35 |
1517
10 22 |
Linoxyn |
|
|
1517
10 29 |
Other |
|
|
1517
90 |
Other: |
|
|
1517
90 10 |
Sal
fat (processed or refined) |
45 |
35 |
|
|
|
|
1517
90 30 |
Imitation
lard of animal origin |
|
|
1517
90 40 |
Imitation
lard of vegetable origin |
|
|
1517
90 90 |
Other |
|
|
1518 |
ANIMAL OR VEGETABLE FATS AND OILS AND
THEIR FRAC-TIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN,
POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY
MODIFIED, EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES OR PRE-PARATIONS
OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS
OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED |
|
|
1518
00 |
Animal
or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated,
sulphurised, blown, polymerized by heat in vacuum
or in inert gas or otherwise chemically modified, excluding those of heading
1516; inedible mixtures or preparations of animal or vegetable fats or oils
or of fractions of differ-rent fats or oils of this Chapter, not else-where
specified or included: |
|
|
|
Lin
seed oil: |
|
|
1518
00 11 |
Edible
grade |
45 |
35 |
1518
00 19 |
Other |
|
|
|
Castor
oil, dehydrated: |
|
|
1518
00 21 |
Edible
grade |
45 |
35 |
1518
00 29 |
Other |
|
|
|
Other
Vegetable oil and its fats: |
|
|
1518
00 31 |
Edible
grade |
45 |
35 |
1518
00 39 |
Other |
|
|
1518
00 40 |
Other |
|
|