[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. 40/2024-Customs 
 
New Delhi, dated the 29
th 
July, 2024 
 
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), the Central Government, on being satisfied that it is necessary in the public interest so to do, 
hereby makes the following amendments in the notification of the Government of India, Ministry of Finance 
(Department of Revenue), No. 22/2022-Customs, dated the 30
th
 April, 2022, published in the Gazette of India, 
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30
th
 April, 2022, namely:- 
In the said notification, in the TABLE II,  
I. for S. Nos. 59 to 69, and the entries relating thereto, the following S. Nos. and entries shall be 
substituted, namely:- 
 
(1) (2) (3) (4) (5) 
“59 71061000 All Goods 7 1 
60 71069110 All Goods 7 1 
61 71069190 All Goods 7 1 
62 71069210 All Goods 7 1 
63 71069220 All Goods 7 1 
64 71069290 All Goods 7 1 
65 71101110 All Goods 3.6 1.4 
66 71101120 All Goods 3.6 1.4 
67 71101900 All Goods 3.6 1.4 
68 71102100 All Goods 3.6 1.4 
69 71102900 All Goods 3.6 1.4”; 
 
II. for S. Nos. 72 and 73, and the entries relating thereto, the following S. Nos. and entries shall be 
substituted, namely:- 
 
(1) (2) (3) (4) (5) 
“72 71104100 All Goods 3.6 1.4
73 71104900 All Goods 3.6 1.4”. 
 
 
[F.No. CBIC- 190349/15/2024-TRU] 
 
(Vikram Vijay Wanere) 
Under Secretary  
 
Note: - The principal notification No. 22/2022-Customs, dated the 30
th
 April, 2022, published in the Gazette of 
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30
th
 April, 2022, 
and was last amended by notification No. 31/2024-Customs, dated 23
rd
 July, 2024, published in the Gazette of 
India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 434 (E), dated the 23
rd
 July, 2024.