04/2025-Customs : Seeks to exempt the import duty on goods which are being rationalized in the tariff.
CBIC / GST notification · 01 Feb 2025
[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. 04/2025–Customs New Delhi, the 1st February, 2025 G.S.R…. (E). — In exercise of the powers conferred by sub-section (1) of section 25 of the Cust…
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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. 04/2025–Customs
New Delhi, the 1ˢᵗ February, 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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entries in column (2) of the said Table, when imported into India, 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 rate specified in the corresponding entry in column (4) of the said Table, namely:-
Table
| S.No. | Heading or sub–heading or tariff item | Description of goods | Rate |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1. | 2515 11 00, | ||
| 2515 12, | |||
| 2516 11 00, | |||
| 2516 12 00 | All goods | 20% | |
| 2. | 2933 59 | All goods | 7.5% |
| 3. | 3302 10 | All goods other than goods covered under S.No. 239 of the Table appended to notification No. 50/2017-Customs, dated the 30ᵗʰ June, 2017 | 20% |
| 4. | 3406 | All goods | 20% |
| 5. | 3824 60 | All goods | 20% |
| 6. | 3824 99 00 | All goods | 7.5% |
| 7. | 3920, 3921 | Poly vinyl chloride (PVC) flex films | |
| Explanation – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets | 20% | ||
| 8. | 6401, | ||
| 6402, | |||
| 6403, | |||
| 6404, | |||
| 6405 | All goods | 20% | |
| 9. | 6802 10 00, | ||
| 6802 21 10, | |||
| 6802 21 20, | |||
| 6802 21 90, | |||
| 6802 91 00, | |||
| 6802 92 00 | Marble slabs | 20% | |
| 10. | 7113 | All goods, other than goods covered under S. Nos. 356, 357 and 364C of the Table appended to the Notification no. 50/2017 Customs, dated the 30ᵗʰ June 2017 | 20% |
| 11. | 7114 | All goods, other than goods covered under S. Nos. 356 and 357 of the Table appended to the Notification no. 50/2017 Customs, dated the 30ᵗʰ June 2017 | 20% |
| 12. | 7404 00 12, | ||
| 7404 00 19, | |||
| 7404 00 22 | All goods | Nil | |
| 13. | 8002 | Tin waste and scrap | Nil |
| 14. | 8101 97 00 | Tungsten waste and scrap | Nil |
| 15. | 8102 97 00 | Molybdenum waste and scrap | Nil |
| 16. | 8103 30 00 | Tantalum waste and scrap | Nil |
| 17. | 8105 30 00 | Cobalt Waste and Scrap | Nil |
| 18. | 8106 90 10 | Waste and scrap of bismuth and bismuth alloys | Nil |
| 19. | 8109 31 00, | ||
| 8109 39 00 | Zirconium waste and scrap | Nil | |
| 20. | 8110 20 00 | Antimony waste and scrap | Nil |
| 21. | 8112 13 00 | Beryllium waste and scrap | Nil |
| 22. | 8112 41 20 | Rhenium waste and scrap | Nil |
| 23. | 8112 61 00 | Cadmium waste and scrap | Nil |
| 24. | 8541 42 00, | ||
| 8541 43 00, | |||
| 8541 49 00 | All goods | 20% | |
| 25. | 8702 | All goods except goods covered under S. No. 524 and S. No. 525 of the Table appended to notification No. 50/2017-Customs, dated the 30ᵗʰ June, 2017 | 20% |
| 26. | 8703 | All goods except goods covered under S. No. 526 and S. No. 526A of the Table appended to notification No. 50/2017-Customs, dated the 30ᵗʰ June, 2017 | 70% |
| 27. | 8704 | All goods except goods covered under S. No. 524 and S. No. 525 of the Table appended to notification No. 50/2017-Customs, dated the 30ᵗʰ June, 2017 | 20% |
| 28. | 8711 | All goods except goods covered under S. No. 531 and S. No. 531A of the Table appended to notification No. 50/2017-Customs, dated the 30ᵗʰ June, 2017 | 70% |
| 29. | 8712 00 10 | Bicycles | 20% |
| 30. | 8903 | All goods | 20% |
| 31. | 9028 30 10 | Electricity meter for alternating current (Smart meter) | 20% |
| 32. | 9401, | ||
| 9403, | |||
| 9404, | |||
| 9405 | All goods | 20% | |
| 33. | 9503 00 91 | Parts of electronic toys | 20% |
| 34. | 9802 00 00 | All goods except goods covered under S. No. 606A of the Table appended to notification No. 50/2017-Customs, dated the 30ᵗʰ June, 2017 | 70% |
| 35. | 9803 00 00 | All dutiable articles, imported by a passenger or a member of a crew in his baggage other than goods covered under notification No. 26/2016-Customs, dated the 31ˢᵗ March, 2016 | 70% |
| 36. | 9804 | All dutiable goods imported for personal use other than those S.No. 608 of the Table appended to notification No. 50/2017-Customs, dated the 30ᵗʰ June, 2017 | 20% |
- This notification shall come into force on the 2ⁿᵈ day of February, 2025.
[F. No. 334/03/2025- TRU]
(Amreeta Titus)
Deputy Secretary to the Government of India
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 01 Feb 2025
- Coverage area
- indirect-tax