06/2025-Customs : Seeks to further amend notification No. 11/2021-Customs dated the 01 st February, 2021 to prescribe effective rates of AIDC to certain goods.

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06/2025-Customs : Seeks to further amend notification No. 11/2021-Customs dated the 01 st February, 2021 to prescribe effective rates of AIDC to certain goods. — 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. 06/2025-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), read with section 124 of the Finance Act, 2021 (13 of 2021), 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. 11/2021 – Customs, dated the 1ˢᵗ February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E), dated the 1ˢᵗ February, 2021, namely:-

In the said notification, -

I. in the Table, -

i. after Sl. No. 9 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)
“9A.	2515 11 00, 2515 12	All goods	20%
9B.	2516 11 00, 2516 12 00	All goods	20%”;

ii. after Sl. No. 13, and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)
“13AA.	3406	Candles, tapers and the like	7.5%
13AB.	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. | 7.5%”; |

iii. after Sl. No. 14, and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)
“14A.	6401, 6402, 6403, 6404 or 6405	All goods	18.5%
14B.	6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 91 00 or 6802 92 00	Marble slab	20%”;

iv. for Sl. No 15F and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely: -

(1) “15F.	(2) 7113	(3) i) Gold findings;	(4) 1%
		ii) Silver findings;	1%
		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.	1.4%”;

v. after Sl. No 15G and the entries relating thereto, the following Sl. Nos. and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)
“16AA.	8541 42 00	All goods other than goods on which exemption from basic customs duty is claimed and allowed under S. No. 38A of the notification No. 24/2005- Customs, dated the 1ˢᵗ March, 2005, published in the Gazette of India vide number G.S.R. 122(E), dated the 1ˢᵗ March, 2005	7.5%
16AB.	8541 43 00	All goods other than goods on which exemption from basic customs duty is claimed and allowed under S. No. 38A of the notification No. 24/2005- Customs, dated the 1ˢᵗ March, 2005, published in the Gazette of India vide number G.S.R. 122(E), dated the 1ˢᵗ March, 2005	20%
16AC.	8541 49 00	All goods other than goods on which exemption from basic customs duty is claimed and allowed under S. No. 23 of the notification No. 24/2005- Customs, dated the 1ˢᵗ March, 2005, published in the Gazette of India vide number G.S.R. 122(E), dated the 1ˢᵗ March, 2005	20%
16AD.	8702,
8704	All goods other than goods covered under column (3), sub-items (a) and (b) of item (1) of S. Nos. 524 and 525 of the Table in notification No. 50/2017-Customs dated the 30ᵗʰ June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30ᵗʰ June, 2017	20%
16AE.	8702,
8704	All goods covered under column (3), sub-item (b) of item (1) of S. Nos. 524 and 525 of the Table in notification No. 50/2017-Customs dated the 30ᵗʰ June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30ᵗʰ June, 2017	5%
16AF.	8703	All goods other than goods covered under S. Nos. 526 and 526A of the Table in notification No. 50/2017-Customs dated the 30ᵗʰ June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30ᵗʰ June, 2017	67.5%
16AG.	8703	All goods covered under column (3), sub-item (a) of item (2) of S. Nos. 526 and 526A of the Table in notification No. 50/2017-Customs dated the 30ᵗʰ June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30ᵗʰ June, 2017	40%
16AH.	8711	All goods other than goods covered under S. Nos. 531and 531A of the Table in notification No. 50/2017-Customs dated the 30ᵗʰ June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30ᵗʰ June, 2017	40%
16AI.	8712 00 10	All goods	15%”;

vi. after Sl. No 16A and the entries relating thereto, the following Sl. Nos. and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)
“16B.	8903	All goods	7.5%
16C.	9028 30 10	All goods other than goods covered under S. No. 581A of the Notification No. 50/2017-Customs, dated the 30ᵗʰ June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30ᵗʰ June, 2017	7.5%
16D.	9401,
9403,
9404, 9405	All goods	5%
16E.	9503 00 91	All goods covered under S. No. 591 of the Table in notification No. 50/2017-Customs dated the 30ᵗʰ June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30ᵗʰ June, 2017	7.5%
16F.	9503 00 91	All goods other than goods covered under S. No. 591 of the Table in notification No. 50/2017-Customs dated the 30ᵗʰ June, 2017 published in the Gazette of India vide number GSR 785(E) dated the 30ᵗʰ June, 2017	20%
16G.	9802 00 00	All goods other than goods covered under S. No. 606 A of the Notification No. 50/2017-Customs, dated the 30ᵗʰ June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30ᵗʰ June, 2017	70%”;

vii. against Sl. No. 17, in column (3), for the figures and letter “16A”, the figures and letter “16G” shall be substituted.
viii. after Sl. No. 17 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:-

(1)	(2)	(3)
“17A.	Any Chapter	All goods imported under Sl. Nos. 9A, 9B, 13AA, 13AB, 14A, 14B, 15F, 16AA, 16AB, 16AC, 16AD, 16AE, 16AF, 16AG, 16AH, 16AI, 16B, 16C, 16D, 16E, 16F or 16G, on which exemption from basic customs duty is claimed and allowed under the following notifications published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), below:-
i. notification No. 28/1995-customs, dated the 16ᵗʰ March, 1995 vide number G.S.R. 157(E), dated the 16ᵗʰ March, 1995;
ii. notification No. 85/1998-Customs, dated the 05ᵗʰ November, 1998 vide number G.S.R. 656(E), dated the 05ᵗʰ November, 1998;
iii. notification No. 4/1999 -Customs, dated the 08ᵗʰ January, 1999 vide number G.S.R. 11(E), dated the 08ᵗʰ January, 1999;
iv. notification No. 76/2003-Customs, dated the 13ᵗʰ May, 2003 vide number G.S.R. 394(E), dated the 13ᵗʰ May, 2003;
v. notification No. 85/2004-Customs, dated 31ˢᵗ August, 2004 vide number G.S.R. 560(E), dated the 31ˢᵗ August, 2004;
vi. notification No. 73/2005-Customs, dated the 22ⁿᵈ July, 2005 vide number G.S.R. 498(E), dated the 22ⁿᵈ July, 2005;
vii. notification No. 75/2005-Customs, dated the 22ⁿᵈ July, 2005 vide number G.S.R. 500(E), dated the 22ⁿᵈ July, 2005;
viii. notification No. 151/2009-Customs, dated the 31ˢᵗ December, 2009 vide number G.S.R. 944(E), dated the 31ˢᵗ December, 2009;
ix. notification No. 68/2012-Customs, dated the 31ˢᵗ December, 2012 vide number G.S.R. 953(E), dated the 31ˢᵗ December, 2012;
x. notification No. 25/2021-Customs, dated the 31ˢᵗ March, 2021 vide number G.S.R. 241(E), dated the 31ˢᵗ March, 2021;
xi. notification No. 62/2022-Customs, dated the 26ᵗʰ December, 2022 vide number G.S.R. 904(E), dated the 26ᵗʰ December, 2022;	Nil”;

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