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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)
Notification No. 86/2018 – Customs
New Delhi, the 31
th
December, 2018
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) and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of
1975), the Central Government, on 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 in the Ministry of Finance (Department of Revenue) No. 296/76-Customs, dated the
2
nd
August, 1976, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 665 (E), dated the 2
nd
August, 1976, namely:-

In the said notification, -
(i) in the opening paragraph, after the words, figures and brackets, “the Customs Act, 1962
(52 of 1962)”, the words, brackets and figures, “and sub-section (12) of section 3 of
Customs Tariff Act, 1975 (51 of 1975),” shall be inserted;
(ii) for the words, “additional duty” wherever they occur, the words “integrated tax and
goods and services compensation cess”, shall be substituted.

2. This notification shall come into force with effect from the 1
st
day of January, 2019.
[F. No. 354/432/2018-TRU (Pt-I)]



(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: The principal notification No. 296/76- Customs, dated the 2
nd
August, 1976 was
published in the Gazette of India, Extraordinary vide number G.S.R. 665 (E), dated the 2
nd

August, 1976 and was last amended by notification No. 101/1995-Customs, dated the 26
th
May,
1995, published in the Gazette of India, Extraordinary, vide number G.S.R. 428(E), dated the
26
th
May, 1995.
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