[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. 44/2025 –Customs
New Delhi, the 24th October, 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 110 of the Finance Act, 2018 (13 of 2018), section 141 of Finance Act, 2020
(12 of 2020) and 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 amends the following notifications of the Government of India in
the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, to the extent specified
in the corresponding entries in column (3) of the said Table, namely:-
Table
S. No. Notification No.
and Date
Amendments
(1) (2) (3)
1.
11/2018-Customs, dated
the 2nd February, 2018,
published in the Gazette
of India, Extraordinary,
Part II, Section 3, Sub-
section (i), vide number
G.S.R. 114(E), dated the
2
nd
February, 2018
In the said notification, in the TABLE,-
i) for Sl. No. 7 and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2)
7. All goods falling under sub-heading
2106 90 other than goods covered under
S. No. 67 of TABLE I of notification No.
45/2025-Customs, dated 24th October,
2025
ii) for Sl. No. 8B and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2)
8B. All goods falling under tariff
item 8541 42 00, 8541 43 00
or 8541 49 00 other than
goods on which exemption
from basic customs duty is
claimed and allowed under
the following namely: -
(i) Sl. nos. 69, 70, 71 and 72
of the TABLE II of
notification No. 45/2025-
Customs, dated the 24th
October, 2025;
(ii) notification No. 24/2005-
Customs, dated the 1st
March, 2005, published in
the Gazette of India vide
number G. S. R. 122(E),
dated the 1st March, 2005.
iii) for Sl. No. 8C and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2)
8C. All goods falling under heading 8711
other than those covered under Sl. Nos.
328 and 329 of TABLE I of notification
No. 45/2025-Customs, dated the 24th
October, 2025
iv) for Sl. No. 8D and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2)
8D. All goods falling under tariff item 9028
30 10 other than goods covered under
S.No. 389 of the TABLE I of
notification No. 45/2025-Customs, dated
the 24th October, 2025
v) for Sl. No. 8E and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2)
8E. All goods falling under tariff item 9802
00 00 other than goods covered under
S.No. 400 of TABLE I of notification
No. 45/2025-Customs, dated the 24th
October, 2025
vi) for Sl. No. 8H and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2)
8H. All goods falling under heading 9804
other than goods covered under S. No.
404 of the TABLE I of notification No.
45/2025-Customs, dated the 24th
October, 2025
vii) Sl. No. 52 and the entries relating thereto shall be omitted;
viii) for Sl. No. 54 and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2)
54. All goods falling under heading 7110,
under column (3), other than –
(A) Rhodium;
(B) goods covered under S. No. 233 and
item (a) in column (3) against S. No. 232
of TABLE I of notification No. 45/2025-
Customs, dated the 24th October, 2025
ix) for Sl. No. 54A and the entries relating thereto, the
following Sl. No. and entries shall be substituted, namely:-
(1) (2)
54A. Spent catalyst and ash containing
precious metals, falling under heading
7112, covered under S. No. 201 of
TABLE I of notification No. 45/2025-
Customs, dated the 24th October, 2025
x) for Sl. No. 56B and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2)
56B. All goods covered under S. Nos. 194 and
195 of TABLE I of notification No.
45/2025-Customs, dated 24th October,
2025
xi) for Sl. No. 57 and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2)
57. All goods falling under heading 8703
other than those covered under column
(3), sub-item (a), of item (i) of S. Nos.
317 and 318 of TABLE I of notification
No. 45/2025-Customs, dated 24th
October, 2025
xii) for Sl. No. 58 and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2)
58. All goods covered under S. No. 344 of
TABLE I of notification No. 45/2025-
Customs, dated 24th October, 2025
xiii) for Sl. No. 59 and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2)
59. All goods falling under heading 9503
other than the goods covered under S.
No. 396 of TABLE I of notification No.
45/2025-Customs, dated 24th October,
2025
2.
8/2020-Customs, dated
the 2
nd
February, 2020,
published in the Gazette
of India, Extraordinary,
Part II, Section 3, Sub-
section (i), vide number
G.S.R. 68(E), dated the
2
nd
February, 2020
In the said notification, in the TABLE,
i) against Sl. No. 2, for item (viii) and the entries relating
thereto, the following item and entries shall be substituted,
namely:-
“(viii) Sl. Nos. 3,4,5,6,7,8,9 and 10 of TABLE III of
notification No. 45/2025-Customs, dated 24th October,
2025”;
ii) for Sl. No. 3 and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2)
3. All goods covered under S. Nos. 363,
364, 374, 375, 377, 378, 380, 381, 385,
386, 387 and 388 of TABLE I of
notification No. 45/2025-Customs, dated
24th October, 2025
3. 11/2021-Customs, dated
the 1
st
February, 2021,
published in the Gazette
of India, Extraordinary,
Part II, Section 3, Sub-
section (i), vide number
G.S.R. 69(E), dated the
1
st
February, 2021
In the said notification, in the Table,-
i) for Sl. No. 13A and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
13A. 4011 30 00 All goods covered under
S. No. 157 of TABLE I
of notification No.
45/2025-Customs, dated
24th October, 2025
0.5%
ii) for Sl. No. 15C and the entries relating thereto, the
following Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
15C. 71 (except
7106, 7108)
All goods covered under
S. Nos. 194 and 195 of
TABLE I of notification
No. 45/2025-Customs,
dated 24th October,
2025
0.35%
iii) for Sl. No. 16AD and the entries relating thereto, the
following Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
16AD. 8702, 8704 All goods other than
goods covered under
column (3), sub-items
(a) and (b) of item (i) of
S. Nos. 315 and 316 of
TABLE I of notification
No. 45/2025-Customs,
dated 24th October,
2025
20%
iv) for Sl. No. 16AE and the entries relating thereto, the
following Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
16AE. 8702, 8704 All goods covered
under column (3), sub-
item (b) of item (1) of S.
Nos. 315 and 316 of
TABLE I of notification
No. 45/2025-Customs,
dated 24th October,
2025
5%
v) for Sl. No. 16AF and the entries relating thereto, the
following Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
16AF. 8703 All goods other than
goods covered
under S. Nos. 317
and 318 of the
TABLE I of
notification No.
45/2025-Customs,
dated 24th October,
2025
67.5%
vi) for Sl. No. 16AG and the entries relating thereto, the
following Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
16AG. 8703
All goods covered under
column (3), sub-item (a) of
item
(ii) of S. Nos. 317 and 318
of TABLE I in notification
No. 45/2025-Customs, dated
24th October, 2025
40%
vi) for Sl. No. 16AH and the entries relating thereto, the
following Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
16AH. 8711
All goods other than goods
covered under S. Nos. 328
and 329 of the TABLE I in
notification No. 45/2025-
Customs, dated 24th October,
2025
40%
vii) for Sl. No. 16A and the entries relating thereto, the
following Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
16A. 8802
2000,
8802
3000,
8802
4000
All goods covered under S.
Nos. 344 of TABLE I in
notification No. 45/2025-
Customs, dated 24th October,
2025
0.5%
viii) for Sl. No. 16C and the entries relating thereto, the
following Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
16C. 9028
3010
All goods other than goods
covered under S.No. 389 of
TABLE I in notification No.
45/2025-Customs, dated
24th October, 2025
7.5%
ix) for Sl. No. 16E and the entries relating thereto, the
following Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
16E. 9503
0091
All goods covered under S.
No. 396 of TABLE I in
notification No. 45/2025-
Customs, dated 24th
October, 2025
7.5%
x) for Sl. No. 16F and the entries relating thereto, the following
Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
16F. 9503
0091
All goods other than
goods covered under S.
No. 396 of TABLE I in
notification No. 45/2025-
Customs, dated 24th
October, 2025
20%
xi) for Sl. No. 16G and the entries relating thereto, the
following Sl. No. and entries shall be substituted, namely:-
(1) (2) (3) (4)
16G. 9802
0000
All goods other than goods
covered under S. No. 400
of TABLE I in notification
No. 45/2025-Customs,
dated 24th October, 2025
70%
xii) after Sl. No. 19, the following shall be inserted namely:-
(1) (2) (3) (4)
20. Any
Chapter
All goods covered under-,
(i)S.Nos. 105, 181, 409, 410,
411, 412, 413, 414, 415, 416,
417,418,419, 420, 421, 422, 423,
424, 425, 426, 428, 429, 430,
431, 432, 433, 434, 435, 436,
437, 438, 439 and 440 of TABLE
I,
(ii) S.Nos. 6, 7, 8, 9, 10, 11, 12,
13, 14, 15, 16, 17, 18, 19, 20, 21,
22, 23, 24, 25, 26, 27, 28, 29, 30,
31, 32, 33, 34, 35, 36, 37, 38, 39,
40, 41, 42, 43, 44, 45, 46, 47, 48,
49, 50, 51, 52, 53, 54, 55, 56, 57,
58, 59, 60, 61, 69, 70, 71 and 72
of TABLE II,
(iii)S.Nos.1,2,3,4,5,6,7,8,9,10,11
and 14 of TABLE III,
(iv) S.No 1 of TABLE IV,
on which exemption from basic
customs duty is claimed and
allowed under notification No.
45/2025-Customs, dated the
October 2025, published in the
Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i)
NIL
xiii) In the Annexure, Sl.Nos. 8,14,19,20,32,35,36, 37, 39,
51,53,54,63,87,98,124,145,146, 148, 149, 151, 154, 155, 157,
163, 165, 171 and the entries relating hereto, shall be omitted;
4. 52/2017-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. 787 (E), dated
the 30th June,2017
In the said notification, in the TABLE, serial number 1 and the
entries relating thereto shall be omitted.
2. This notification shall come into force on the 1st day of November, 2025.
[F. No. CBIC- 190341/168/2025- TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India
Note:
1. The principal notification No 11/2018-Customs, dated the 2nd February, 2018, was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 114(E), dated the 2nd February
2018, and was last amended vide notification No. 20/2025-Customs, dated the 27th March, 2025, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 202(E) dated
the 27th March, 2025.
2. The principal notification No 8/2020-Customs , dated the 2nd February, 2020, was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 68(E), dated the 2nd February,
2020, and was last amended vide notification No. 35/2024-Customs, dated the 23rd July, 2024, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 438(E) dated the
23rd July, 2024.
3. The principal notification No 11/2021-Customs , dated the 1
st
February, 2021, was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E) dated the 1
st
February,
2021, and was last amended vide notification No. 20/2025-Customs, dated the 27th March, 2025, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 202(E) dated
the 27th March, 2025.
4. The principal notification No 52/2017-Customs, dated the 30th June, 2017, was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 787(E), dated the 30th June,
2017, and was last amended vide notification No. 38/2024-Customs, dated the 23rd July, 2024, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 441(E) dated the
23rd July, 2024.
