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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. 14/2025-Customs
New Delhi, the 13th 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, in the Table, -
i.
for Sl. No. 9. and the entries relating thereto, the following Sl. No. and entries shall be substituted,
namely: -
(1)
(2)
(3)
(4)
“9.
2204, 2205, 2206, 2208 (other
than tariff item 2208 30 11 and
2208 30 91)
All goods (other than bourbon
whiskey)
100%”;
ii.
after Sl. No. 9B., and the entries relating thereto, the following Sl. No. and entries shall be inserted,
namely:-
(1)
(2)
(3)
(4)
“9C.
2208 30 11, 2208 30 91
Bourbon whiskey
50%”.
2.
This notification shall come into force with immediate effect.
[F. No. 190354/21/2025-TRU]
(Amreeta Titus)
Director
Note: - The principal notification No. 11/2021-Customs, dated the 1st February, 2021 was 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
and last amended vide notification No. 06/2025-Customs, dated the 1st February, 2025 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 99(E), dated the 1st February, 2025.
