[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. 45/2024-Customs
New Delhi, the 30
th
September, 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 directs that each of the notification issued by the Government of India
in the Ministry of Finance (Department of Revenue) as specified in column (2) of the Table below, shall
be amended in the manner specified in the corresponding entries in column (3) of the said Table,
namely: -
Table
S. No. Notification Number and
Date
Amendments
(1) (2) (3)
1. Notification No. 24/2005-
Customs, dated the 1
st
March, 2005 published in
the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section
(i), vide G.S.R. 123(E),
dated the 1
st
March, 2005
In the said notification, in the TABLE, against serial number 4, in
column (3), for the words “except Ink cartridges, with print head
assembly; Ink cartridges, without print head assembly; Ink spray
nozzle”, the words “except cartridges or toners with print head
assembly; cartridges or toners, without print head assembly; Ink
spray nozzle " shall be substituted;
2. Notification No. 73/2005-
Customs, dated the 22
nd
July, 2005 published in the
Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i)
vide G.S.R. 498(E), dated
the 22
nd
July, 2005
In the said notification, in the TABLE,-
(i) against serial number 46, for the entry in column (2), the
entry “2906 11” shall be substituted;
(ii) against serial number 181, for the entry in column (2), the
entry “8806 10 00 to 8807 30 20” shall be substituted;
3. Notification No.
101/2007-Customs dated
11
th
September, 2007
published in the Gazette
of India, Extraordinary,
In the said notification, in the TABLE,-
(i) serial number 276 and the entries relating thereto shall be
omitted;
Part II, Section 3, Sub-
section (i) vide G.S.R.
583(E), dated the 11
th
September, 2007
(ii) after serial number 277 and the entries relating thereto, the
following serial numbers and the entries shall be inserted,
namely: -
“277A. 1905 90 51 All goods 50%
277B. 1905 90 59 All goods 50%”;
(iii) against serial number 938, for the entry in column (2), the
entry “7610 90 21, 7610 90 29” shall be substituted;
(iv) against serial number 1016, for the entry in column (2), the
entry “8807 30 10, 8807 30 20” shall be substituted;
4. Notification No. 10/2008-
Customs, dated the 15
th
January, 2008 published in
the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i)
vide G.S.R. 33(E), dated
the 15
th
January, 2008
In the said notification, in the TABLE,-
(i) after serial number 203 and the entries relating thereto, the
following serial number and the entries shall be inserted,
namely: -
“203A 3920 10 93 All goods 5.00%”;
(ii) against serial number 299, for the entry in column (2), the
entry “63079091, 63079092, 63079099” shall be substituted;
5. Notification No. 57/2009-
Customs dated 30
th
May,
2009 published in the
Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i)
vide G.S.R. 371(E), dated
the 30
th
May, 2009
In the said notification, in the TABLE,-
(i) after serial number 357 and the entries relating thereto, the
following serial number and the entries shall be inserted,
namely: -
“357A 8479 89 80 All goods 20%”;
(ii) against serial number 408, for the entry in column (2), the
entries “8537 10 10, 8537 10 90” shall be substituted;
6. Notification No.
151/2009-Customs, dated
the 31
st
December, 2009
published in the Gazette of
India, Extraordinary, Part
II, Section 3, Sub-section
(i) vide G.S.R.
942(E), dated the 31
st
December, 2009
In the said notification, in the TABLE, against serial number 93A,
for the entry in column (2), the entry “8807 30” shall be
substituted;
7. Notification 152/2009-
Customs, dated the 31
st
December 2009 published
in the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i)
vide G.S.R. 943(E), dated
the 31
st
December, 2009
In the said notification, in the TABLE, against serial number 906A,
for the entry in column (2), the entry “8807 (except 8807 30)” shall
be substituted;
8. Notification No. 69/2011-
Customs, dated the 29
th
July, 2011 published in
the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i)
vide G.S.R. 593(E), dated
the 29
th
July, 2011
In the said notification, in the TABLE, against serial number
180, for the entry in column (2), the entry “2710 12 90, 2710 19
32, 2710 19 33, 2710 19 39” shall be substituted;
9. Notification No. 50/2017-
Customs, dated the 30th
June, 2017 published in
the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section
(i) vide G.S.R. 785(E),
dated the 30th June, 2017
In the said notification,
I. in the Table, against S. No. 464, in column (2), for the
entry “8537 10 00’’, the entry “8537 10” shall be
substituted;
II. in the ANNEXURE, in List 33-
(i) against the S. No. 9, in column (2), for the
figures “8906 90 00”, the figures “8906 90”
shall be substituted;
(ii) against the S. No. 21, in column (2), for the
figures “6914 90 00”, the figures “6914 90”
shall be substituted;
10. Notification No. 53/2017-
Customs, dated the 30
th
June, 2017 published in
the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section
(i) vide G.S.R. 788(E),
dated the 30
th
June, 2017
In the said notification, in the TABLE, after serial number 3 and
the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“3A. 2710 19 33 Blended Aviation Turbine Fuel”;
11. Notification No. 19/2019-
Customs, dated the 6
th
July, 2019, published in
the Gazette of India,
Extraordinary, Part II,
In the said notification, in the TABLE,-
(i) against serial number 9, for the entry in column (2), the entry
“8705 90” shall be substituted;
Section 3, Sub-section
(i) vide G.S.R. 476(E),
dated the 6
th
July, 2019
(ii) against serial number 16, for the entry in column (2), the entry
“8906 90” shall be substituted;
12. Notification No. 25/2021-
Customs dated 31
st
March,
2021 published in the
Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i)
vide G.S.R. 241(E), dated
the 31
st
March, 2021
In the said notification, in the TABLE I,-
(i) serial number 34 and the entries relating thereto shall be
omitted;
(ii) after serial number 39 and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely:
-
“39A 1905 90 51 All goods 27.00%
39B 1905 90 59 All goods 27.00%”;
(iii) after serial number 235 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
-
“235A 3920 10 93 All goods 6.00%”;
13. Notification No. 22/2022-
Customs, dated the 30th
April, 2022 published in
the Gazette of India,
Extraordinary, Part II,
Section 3, Sub-section (i)
vide G.S.R. 328(E), dated
the 30th April, 2022
In the said notification, in the TABLE I,-
(i) serial number 1163 and the entries relating thereto shall be
omitted;
(ii) after serial number 1169 and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely:
-
“1169A 1905 90 51 All goods 14
1169B 1905 90 59 All goods 14”;
(iii) after serial number 1635 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
-
“1635A 2710 19 33 All goods 2”;
(iv) against serial number 2168, for the entry in column (2), the
entry “2906 11 10” shall be substituted;
(v) after serial number 2168, and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
-
“2168A 2906 11 90 All goods 0”;
(vi) the serial number 2584 and the entries relating thereto, shall
be omitted;
(vii) after serial number 2629 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
-
“2629A 2924 29 80 All goods 0”;
(viii) after serial number 3824 and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely
: -
“3824A 3818 00 20 All goods 0
3824B 3818 00 30 All goods 0”;
(ix) against serial number 6054, for the entry in column (2), the
entry “5703 29 21” shall be substituted;
(x) after serial number 6054 and the entries relating thereto, the
following serial numbers and entries shall be inserted,
namely :-
“6054A 5703 29 22 All goods 0
6054B 5703 29 29 All goods 0”;
(xi) after serial number 6059 and the entries relating thereto, the
following serial numbers and entries shall be inserted,
namely :-
“6059A 5703 39 31 All goods 0
6059B 5703 39 32 All goods 0
6059C 5703 39 33 All goods 0
6059D 5703 39 39 All goods 0”;
(xii) after serial number 6843 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
“6843 A 6307 90 92 All goods 0”;
(xiii) after serial number 6907 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
“6907A 6506 10 20 All goods 0”;
(xiv) against serial number 7078, for the entry in column (2), the
entry “6914 90 10” shall be substituted;
(xv) after serial number 7078 and the entries relating thereto, the
following serial number and entries shall be inserted,
namely:
“7078A 6914 90 90 All goods 4”;
(xvi) against serial number 7884, for the entry in column (2), the
entry “7308 10 10” shall be substituted;
(xvii) after serial number 7884 and the entries relating thereto, the
following serial number and entries shall be inserted,
namely :
“7884A 7308 10 90 All goods 0”;
(xviii) against serial number 8208, for the entry in column (2), the
entry “7610 90 21” shall be substituted;
(xix) after serial number 8208 and the entries relating thereto, the
following serial number and entries shall be inserted,
namely :
“8208A 7610 90 29 All goods 4”;
(xx) after serial number 8600 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
“8600A 8412 29 20 All goods 0”;
(xxi) against serial number 8862, for the entry in column (2), the
entry “8430 69 10” shall be substituted;
(xxii) after serial number 8862 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
“8862A 8430 69 90 All goods 0”;
(xxiii) after serial number 9484 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
“9484A 8479 89 80 All goods 3”;
(xxiv) against serial number 9949, for the entry in column (2), the
entry “8537 10 10” shall be substituted;
(xxv) after serial number 9949 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
“9949A 8537 10 90 All goods 4”;
(xxvi) against serial number 10203, for the entry in column (2),
the entry “87113010, 87113020, 87113090, 87114010,
87114090, 87115000, 87116010, 87116020, 87116030,
87116080, 87116090, 87119010, 87119090” shall be
substituted;
(xxvii) against serial number 10204, for the entry in column (2),
the entry “87113010, 87113020, 87113090, 87114010,
87114090, 87115000, 87116010, 87116020, 87116030,
87116080, 87116090, 87119010, 87119090” shall be
substituted;
(xxviii) against serial number 10248, for the entry in column (2),
the entry “8807 30 10” shall be substituted;
(xxix) after serial number 10248 and the entries relating thereto,
the following serial number and entries shall be inserted,
namely:
“10248A 8807 30 20 All goods 0”;
(xxx) against serial number 10284, for the entry in column (2), the
entry “8906 90 10” shall be substituted;
(xxxi) after serial number 10284 and the entries relating thereto,
the following serial number and entries shall be inserted,
namely:
“10284A 8906 90 90 All goods 0”;
(xxxii) against serial number 10617, for the entry in column (2),
the entry “9305 99 10” shall be substituted;
(xxxiii) after serial number 10617 and the entries relating thereto,
the following serial number and entries shall be inserted,
namely:
“10617A. 9305 99 90 All goods 0”;
14. Notification No. 62/2022-
Customs, dated the 26th
December, 2022 published
in the Gazette of India,
Extraordinary, Part II,
In the said notification, in the TABLE I,-
(i) after serial number 889 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
-
Section 3, Sub-section (i)
vide G.S.R. 904(E), dated
the 26th
December, 2022.
“889A 2710 19 33 All goods 2.0”;
(ii) against serial number 1393, for the entry in column (2), the
entry “2906 11 10” shall be substituted;
(iii) after serial number 1393 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
-
“1393A 2906 11 90 All goods 0.0”;
(iv) the serial number 1745 and the entries relating thereto, shall
be omitted;
(v) after serial number 1793 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
-
“1793A 2924 29 80 All goods 0.0”;
(vi) after serial number 2930 and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely
: -
“2930A 3818 00 20 All goods 0.0
2930B 3818 00 30 All goods 0.0”;
(vii) against serial number 4754, for the entry in column (2), the
entry “5703 29 21” shall be substituted;
(viii) after serial number 4754 and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely:
-
“4754A 5703 29 22 All goods 11.4% or Rs.
40 per sq.
mtr.,
whichever is
higher
“4754B 5703 29 29 All goods 11.4% or Rs.
40 per sq.
mtr.,
whichever is
higher”;
(ix) after serial number 4758 and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely
:-
“4758A 5703 39 31 All goods 11.4% or Rs.
31.4 per sq.
mtr.,
whichever is
higher
4758B 5703 39 32 All goods 11.4% or Rs.
31.4 per
sq.mtr.,
whichever is
higher
4758C 5703 39 33 All goods 11.4% or Rs.
31.4 per
sq.mtr.,
whichever is
higher
4758D 5703 39 39 All goods 11.4% or Rs.
31.4 per
sq.mtr.,
whichever is
higher”;
(x) after serial number 5285 and the entries relating thereto, the
following serial number and entries shall be inserted, namely :
“5285A 6307 90 92 All goods 5.7”;
(xi) after serial number 5343 and the entries relating thereto, the
following serial number and entries shall be inserted, namely :
“5343A 6506 10 20 All goods 0.0”;
(xii) against serial number 5502, for the entry in column (2), the
entry “6914 90 10” shall be substituted;
(xiii) after serial number 5502 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
“5502A 6914 90 90 All goods 0.0;
(xiv) against serial number 6283, for the entry in column (2), the
entry “7308 10 10” shall be substituted;
(xv) after serial number 6283 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
“6283A 7308 10 90 All goods 0.0;
(xvi) against serial number 6499, for the entry in column (2), the
entry “7610 90 21” shall be substituted;
(xvii) after serial number 6499 and the entries relating thereto, the
following serial number and entries shall be inserted, namely :
“6499A 7610 9029 All goods 7.9”;
(xviii) after serial number 6870 and the entries relating thereto,
the following serial number and entries shall be inserted,
namely –
“6870A 8412 29 20 All goods 0.0”;
(xix) against serial number 7078, for the entry in column (2), the
entry “8430 69 10” shall be substituted;
(xx) after serial number 7078 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:
“7078A 8430 69 90 All goods 0.0”;
(xxi) after serial number 7608 and the entries relating thereto, the
following serial number and entries shall be inserted, namely
–
“7608A 8479 89 80 All goods 0.0”;
(xxii) against serial number 7890, for the entry in column (2), the
entry “8537 10 10” shall be substituted;
(xxiii) after serial number 7890 and the entries relating thereto, the
following serial number and entries shall be inserted, namely :
“7890A 8537 10 90 All goods 4.3”;
(xxiv) against serial number 8081, for the entry in column (2), the
entry “8807 30 10” shall be substituted;
(xxv) after serial number 8081 and the entries relating thereto, the
following serial number and entries shall be inserted, namely :
“8081A 8807 30 20 All goods 0.0”;
(xxvi) against serial number 8109, for the entry in column (2), the
entry “8906 90 10” shall be substituted;
(xxvii) after serial number 8109 and the entries relating thereto, the
following serial number and entries shall be inserted, namely :
“8109A. 8906 90 90 All goods 0.0”;
(xxviii) against serial number 8293, for the entry in column (2), the
entry “9305 99 10” shall be substituted;
(xxix) after serial number 8293 and the entries relating thereto, the
following serial number and entries shall be inserted, namely :
“8293A. 9305 99 90 All goods 0.0”.
2. This notification shall come into effect on the 1
st
day of October ,2024.
[F. No. 190354/151/2024-TRU]
(Amreeta Titus)
Deputy Secretary
Note:
1. The principal notification No. 24/2005-Customs, dated the 1
st
March, 2005 was published in
the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number
G.S.R.122(E), dated the 1
st
March, 2005 and was last amended vide notification No. 34/2023-
Customs, dated the 29
th
April, 2023, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R.331(E), dated the 29
th
April, 2023.
2. The principal notification No.73/2005-Customs dated the 22
nd
July, 2005 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.498(E),
dated the 22
nd
July, 2005 and was last amended by vide notification No.36/2023-Customs dated
the 29
th
April, 2023 that was published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R.333(E), dated the 29
th
April, 2023.
3. The principal notification No.101/2007-Customs dated the 11
th
September, 2007 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R.583(E), dated the 11
th
September, 2007, and was last amended vide notification
No.36/2023-Customs dated the 29
th
April, 2023, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R.333(E), dated the 29
th
April, 2023.
4. The principal notification No.10/2008-Customs dated the 15
th
January, 2008 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R.33(E), dated the 15
th
January, 2008, and was last amended vide notification
No.36/2023-Customs dated the 29
th
April, 2023, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.333(E), dated the 29
th
April, 2023.
5. The principal notification No.57/2009-Customs dated the 30
th
May, 2009 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.371(E),
dated the 30
th
May, 2009,and was last amended vide notification No.23/2022-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.326(E), dated the 30
th
April, 2022.
6. The principal notification No.151/2009-Customs, dated the 31
st
December, 2009 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R.942(E), dated the 31
st
December, 2009 and was last amended vide notification
No.36/2023-Customs,dated the 29
th
April, 2023, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.333(E), dated the 29
th
April, 2023.
7. The principal notification No. 152/2009-Customs, dated the 31
st
December, 2009 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number
G.S.R. 943 (E), dated the 31
st
December, 2009 and was last amended vide notification
No. 58/2023-Customs, dated the 9
th
October, 2023, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 9
th
October, 2023.
8. The principal notification No.69/2011-Customs,dated the 29
th
July, 2011 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.593(E),
dated the 29
th
July, 2011 and was last amended vide notification No.36/2023-Customs, dated
the 29
th
April, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R.333(E), dated the 29
th
April, 2023.
9. The principal notification No. 50/2017-Customs, dated the 30
th
June, 2017 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E),
dated the 30
th
June, 2017, and was last amended vide notification No. 43/2024-Customs, dated
the 13
th
September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 573(E), dated the 13
th
September, 2024
10. The principal notification No.53/2017-Customs dated the 30
th
June, 2017 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R.788(E), dated the 15
th
January, 2008, and was last amended vide notification
No.59/2021 -Customs dated the 29th December, 2021, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 908(E), dated the 29
th
December, 2021.
11. The principal notification No. 19/2019-Customs, dated the 6
th
July, 2019, was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 476(E), dated the 6
th
July, 2019 and was last amended vide notification No. 26/2024-
Customs, dated the 27
th
June, 2024 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 352(E), dated the 27
th
June, 2024.
12. The principal notification No. 25/2021-Customs, dated the 31
st
March, 2021, was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R.
241(E), dated the 31
st
March, 2021, and was last amended vide notification No. 18/2024-
Customs, dated the 14
th
March, 2024, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-Section (i), vide number G.S.R 196(E), dated the 14
th
March, 2024.
13. 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 vide notification No. 40/2024-Customs, dated
29
th
July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section
(i), vide number G.S.R. 456 (E), dated the 29
th
July, 2024.
14. The principal notification No. 62/2022-Customs, dated the 26
th
December, 2022 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
904(E), dated the 26
th
December, 2022, and was last amended vide notification No. 68/2023-
Customs, dated the 29
th
December, 2023, that was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 929(E), dated the 29
th
December, 2023.
