05/2025-Customs : Seeks to… — 01 Feb 2025 | CBIC / GST notification

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05/2025-Customs : Seeks to… — 01 Feb 2025 | CBIC / GST notification · Complied AI

[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. 05/2025-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) and sub-section (12) of section 3 of the 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, Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30^th June, 2017, 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, namely:-

In the said notification, -

I. in the Table, -

(1) after S.No. 3AB and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)	(6)
“3AC.	0304 99 00	Frozen Fish Paste (Surimi) for use in manufacture of Surimi analogue products, for export	5%	-	108”;

(2) after S.No. 104DB and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)	(6)
“104DC.	2301 20	Fish Hydrolysate for use in manufacture of aquatic feed	5%	-	9”;

(3) against S.No. 166, in column (3), -
- (a) clause (A) and the entries relating thereto shall be omitted ;
- (b) against clause (B), for the word, brackets and letter “at (A)”, the words and figure “specified in List 3” shall be substituted;
- (c) the proviso shall be omitted;
(4) after S.No. 166A and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)	(6)
“166B.	28, 29, 30 or 38	Drugs, medicines, diagnostic kits or equipment specified in List 3	5%	-	-” ;

(5) against S. No. 167, in column (3), -
- (a) clause (A) and the entries relating thereto shall be omitted;
- (b) against clause (B), for the word, brackets and letter “ at (A)”, the words and figure “specified in List 4” shall be substituted;
- (c) the proviso shall be omitted;
(6) after S.No. 167A and the entries relating thereto, the following S. No. and entries shall be inserted, namely:

(1)	(2)	(3)	(4)	(5)	(6)
“167B.	28, 29, 30 or 38	Lifesaving drugs/medicines including their salts and esters and diagnostic test kits specified in List 4.	Nil	-	-” ;

(7) against S.No. 168, in column (3), the proviso shall be omitted;
(8) S.Nos. 177A and the entries relating thereto shall be omitted;
(9) S.Nos. 250A and the entries relating thereto shall be omitted;
(10) against S. No. 257A,-
- (a) in column (3), after entry (i), the following entries shall be inserted, namely: -
  - “(j) Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling Lamp / door lamp / Window lamp / Garden lamp/ wire roll/Christmas ornamentation
  - (k) Chemical / lacquer required for improved finish of export product
  - (l) Wood Polish materials
  - (m) Sea shell, Mother of Pearl (MOP), Cattle horn and Bone Materials
  - (n) Clock movement
  - (o) Adhesive / glue
  - (p) Natural essential oils/ aromatic chemicals
  - (q) Compact Fluorescent Lamps (CFL) and bulbs of 120 volts
  - (r) Resins”;
- (b) in column (6), for the figures “108”, the figures “123” shall be substituted;
(11) after S.No. 284 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)
“284A.	4104 11 00,
4104 19 00,
4105 10 00,
4106 21 00,
4106 31 00 or
4106 91 00	Wet blue leather (hides and skins)	Nil	-	-”;

(12) against S.No. 341, in column (3), the proviso shall be omitted;
(13) against S.No. 341A, in column (3), the proviso shall be omitted;
(14) for S.No. 345B and the entries relating thereto, the following S.No. and entries shall be substituted, namely: -

(1)	(2)	(3)	(4)	(5)	(6)
“345B.	7102,
7104	Seeds for use in manufacturing of rough lab-grown diamonds	Nil	-	-”;

(15) for S.No. 364C and the entries relating thereto, the following S.No. and entries shall be substituted, namely: -

(1)	(2)	(3)
“364C.	7113	(i) Gold findings;
(ii) Silver findings;
(iii) Platinum findings.

Explanation. - For the purposes of this entry, gold, silver or platinum findings mean a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place. | 5% | - | -”; |

(16) after S.No. 381 and the entries relating thereto, the following S.Nos. and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)	(6)
“381A.	7802	All goods	Nil	-	-
381B.	7902	All goods	Nil	-	-”;

(17) after S.No. 390 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)	(6)
“390B.	8105 20 30	All goods	Nil	-	-”;

(18) against S. No. 405, in column (3), -
- (i) clauses (1) and (3) and the entries relating thereto, shall be omitted;
- (ii) for clause (2), the following clause shall be substituted, namely:-
  - “(2) Parts and sub-parts for the manufacture or the maintenance of wind operated electricity generator components, namely:-
    - (a) Special bearings,
    - (b) Gear box,
    - (c) Yaw Components,
    - (d) Wind turbine Controllers”;
- (iii) for clause (5), the following clause shall be substituted, namely:-
  - “(5) Balsa Wood, Carbon Fibre for the wind operated electricity generator blades”;
- (iv) the first and second provisos shall be omitted;
(19) against S.No. 406, in column (3), the proviso shall be omitted;
(20) for S. No. 460 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: -

(1)	(2)	(3)	(4)	(5)	(6)
“460.	8446, 8448	The following goods (other than old and used) for use in the textile industry, namely: -
		(i) Shuttleless Rapier Looms [above 650 meters per minute];	Nil	-	-
		(ii) Shuttleless Rapier Looms [below 650 meters per minute];	Nil	-	-
		(iii) Shuttleless Waterjet Looms [above 800 meters per minute];	Nil	-	-
		(iv) Shuttleless Airjet Looms [above 1000 meters per minute];	Nil	-	-
		(v) Shuttleless Airjet Looms [below 1000 meters per minute];	Nil	-	-
		(vi) Parts and components for use in the manufacture of shuttleless looms.	Nil	-	9”;

(21) against S.No. 460A, in column (3), the proviso shall be omitted;
(22) against S.No. 460B, in column (3), the proviso shall be omitted;
(23) against S.No. 460C, in column (3), the proviso shall be omitted;
(24) against S.No. 460D, in column (3), the proviso shall be omitted;
(25) against S.No. 460E, in column (3), the proviso shall be omitted;
(26) against S.No. 489AA, in column (3), the following proviso shall be inserted at the end, namely:-
- “Provided that nothing contained in this S.No. shall have effect after the 31^st March, 2025.”;
(27) after S.No. 515A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

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05/2025-Customs : Seeks to further amend notification No. 50/2017-Customs dated the 30 th June, 2017 so as to notify BCD related changes. · 01 Feb 2025

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