Laws and sections by number or title, due dates, pages, and updates.
The Central Government amends notification No. 45/2025-Customs to modify duty exemptions for specific goods. The government removes S. No. 198 from TABLE I and deletes Lists 13, 14, and 15 from the appended lists. It updates the entry for S. No. 36 in TABLE II to 8906. It also revises the description for S. No. 60 in TABLE II to include specific military equipment parts and tools while excluding certain items. This amendment includes a sunset clause for S. No. 60 effective from 1 July 2029. The changes take effect on 1 November 2026.
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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. 34/2026-Customs
New Delhi, the 27^th October, 2026
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. 45/2025-Customs, dated the 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025, namely: -
In the said notification,
(i) against S. No. 36, for the entry in column (2), the entry “8906” shall be substituted;
(ii) against S. No. 60, for the entry in column (3), the following entry shall be substituted, namely:-
“Parts, sub-assemblies, spares, accessories, tools, testing equipment, literature for goods like artillery weapons, rifles, aircrafts, and missiles, except for 12.7mm SRCG, 155mm/45 Cal. Dhanush, L-70 Gun, 84mm RL Mk-III, AK-630 Naval Guns, Light Machine Gun, MAG Gun:
Provided that nothing contained in this S. No. shall have effect on or after the 1st July, 2029”.
[F. No. CBIC-190354/142/2026-TRU]
(Dheeraj Sharma)
Under Secretary
Note: - The principal notification No. 45/2025-Customs, dated the 24th October, 2025 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 781(E), dated the 24th October, 2025 and was last amended vide notification No. 31/2026-Customs, dated the 23rd September, 2026, vide number G.S.R. 840 (E), dated the 23rd September, 2026.
