[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB -
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 35/2025-Customs
New Delhi, the 18th August, 2025
G.S.R. ….(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962
(52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied
that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of
the Table below, falling under the heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter
referred to as the ‘Customs Tariff Act’), specified in the corresponding entry in column (2) of the said Table, when
imported into India, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs
Tariff Act and from the whole of the Agriculture Infrastructure and Development Cess leviable thereon under the said
section of the Finance Act, 2021 (13 of 2021), namely: -
TABLE
Sl. No. Heading Description of goods
(1) (2) (3)
1. 5201 Cotton
2. This notification shall come into force with effect from the 19
th
day of August, 2025, and shall remain in
force up to and inclusive of the 30
th
day of September, 2025.
[F. No. CBIC-190354/288/2021-TO(TRU-I)]
(Dheeraj Sharma)
Under Secretary