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[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
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 7/2024 – Customs (N.T.)

New Delhi, the 24
th
January, 2024

G.S.R (E). – WHEREAS wearable goods of the description as specified in column (3)
of Notification 11/2022-Customs dated 1
st
February 2022 of the Government of India, Ministry
of Finance, Department of Revenue (hereinafter referred to as the said notification), falling
within the Chapter or heading or sub-heading or tariff item of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of
the table of the said Notification, when imported into India, were exempted from so much of the
duty of customs leviable thereon under the said First Schedule as is in excess of the amount
calculated at the standard rate as specified in the corresponding entry in column (4) of the said
Table of the said notification;
AND WHEREAS, the Notification No. 11/2022-Customs, dated the 1
st
February, 2022
was amended by the Notification No. 33/2023-Customs, dated the 27
th
April, 2023, by inserting
a proviso therein, as “Provided that the rate of duty specified in Column (4) against the
respective description of goods mentioned in Column (3) of the Table above shall apply even
when such goods are presented together in a manner so as to attract the provision of rule 2(a)
of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975,
subject to the respective conditions specified in column (5)”;
AND WHEREAS, the Central Government is satisfied that according to the practice
that was generally prevalent regarding levy of duty (including non-levy thereof) on the said
goods when imported in a manner so as to attract the provision of rule 2(a) of the General Rules
of Interpretation of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975), were being
imported without the duty being levied or collected during the period commencing on and from
1
st
February, 2022 and ending to 27
th
April, 2023 under the said Notification 11/2022-Customs
dated the 1
st
February, 2022.
NOW, THEREFORE, in exercise of the powers conferred by section 28A of the
Customs Act, 1962 (51 of 1962), the Central Government hereby directs that whole of the duty of

customs payable on such goods or, as the case may be, the duty in excess of that payable on
such goods, during the period from the 1st February, 2022 to 27th April 2023, when imported
in a manner so as to attract the provision of rule 2(a) of the General Rules of Interpretation of
the First Schedule of the Customs Tariff Act, 1975, but for the said practice, shall not be
required to be paid in respect of import of such wearable goods of the description as specified in
column (3) of Notification 11/2022-Customs dated 1
st
February 2022.

F. No. 450/139/2023-Cus IV


(Sanjeet Kumar)
Under Secretary to Government of India