Central Board of Excise and Customs (CBEC), Department of Revenue issued Notification No. 114/2007-NT-CUS., dated 23rd November, 2007 notifying tariff values of Poppy seeds, to check gross undervaluation of imported poppy seeds and to check growing number of valuation related disputes.

"T A B L E"

S.No.	Chapter heading/ sub-heading	Description of goods	Tariff value US $ (Per Metric Tonne)
(1)	(2)	(3)	(4)
1.	1207 91 00	Poppy seeds	3927"

Tariff value set for poppy seeds to curb undervaluation and reduce valuation disputes in imports. The Central Board of Excise and Customs issued a notification prescribing a tariff value for imported poppy seeds to address undervaluation and valuation-related disputes, establishing an administratively notified import valuation benchmark per metric tonne for customs assessment and to standardise duty determination and valuation scrutiny for consignments described as poppy seeds.