[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. 45/2024-Customs
New Delhi, the $30^{\text{th}}$ September, 2024
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 directs that each of the notification issued by the Government of India
in the Ministry of Finance (Department of Revenue) as specified in column (2) of the Table below, shall
be amended in the manner specified in the corresponding entries in column (3) of the said Table,
namely: -
Table
| S. No. | Notification Number and Date | Amendments |
|---|
| (1) | (2) | (3) |
| 1. | Notification No. 24/2005-Customs, dated the $1^{\text{st}}$ March, 2005 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 123(E), dated the $1^{\text{st}}$ March, 2005 | In the said notification, in the TABLE, against serial number 4, in column (3), for the words “except Ink cartridges, with print head assembly; Ink cartridges, without print head assembly; Ink spray nozzle”, the words “except cartridges or toners with print head assembly; cartridges or toners, without print head assembly; Ink spray nozzle " shall be substituted; |
| 2. | Notification No. 73/2005-Customs, dated the $22^{\text{nd}}$ July, 2005 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 498(E), dated the $22^{\text{nd}}$ July, 2005 | In the said notification, in the TABLE,- |
- (i) against serial number 46, for the entry in column (2), the entry “2906 11” shall be substituted;
- (ii) against serial number 181, for the entry in column (2), the entry “8806 10 00 to 8807 30 20” shall be substituted; |
| 3. | Notification No. 101/2007-Customs dated $11^{\text{th}}$ September, 2007 published in the Gazette of India, Extraordinary, | In the said notification, in the TABLE,-
- (i) serial number 276 and the entries relating thereto shall be omitted; |
| | Part II, Section 3, Sub-section (i) vide G.S.R. 583(E), dated the $11^{\text{th}}$ September, 2007 | - (ii) after serial number 277 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
“277A. 1905 90 51 All goods 50%
277B. 1905 90 59 All goods 50%”;
- (iii) against serial number 938, for the entry in column (2), the entry “7610 90 21, 7610 90 29” shall be substituted;
- (iv) against serial number 1016, for the entry in column (2), the entry “8807 30 10, 8807 30 20” shall be substituted; |
| 4. | Notification No. 10/2008-Customs, dated the $15^{\text{th}}$ January, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 33(E), dated the $15^{\text{th}}$ January, 2008 | In the said notification, in the TABLE,-
- (i) after serial number 203 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
“203A 3920 10 93 All goods 5.00%”;
- (ii) against serial number 299, for the entry in column (2), the entry “63079091, 63079092, 63079099” shall be substituted; |
| 5. | Notification No. 57/2009-Customs dated $30^{\text{th}}$ May, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 371(E), dated the $30^{\text{th}}$ May, 2009 | In the said notification, in the TABLE,-
- (i) after serial number 357 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
“357A 8479 89 80 All goods 20%”;
- (ii) against serial number 408, for the entry in column (2), the entries “8537 10 10, 8537 10 90” shall be substituted; |
| 6. | Notification No. 151/2009-Customs, dated the $31^{\text{st}}$ December, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 942(E), dated the $31^{\text{st}}$ December, 2009 | In the said notification, in the TABLE, against serial number 93A, for the entry in column (2), the entry “8807 30” shall be substituted; |
| 7. | Notification 152/2009-Customs, dated the $31^{\text{st}}$ December 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 943(E), dated the $31^{\text{st}}$ December, 2009 | In the said notification, in the TABLE, against serial number 906A, for the entry in column (2), the entry “8807 (except 8807 30)” shall be substituted; |
| 8. | Notification No. 69/2011-Customs, dated the $29^{\text{th}}$ July, 2011 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 593(E), dated the $29^{\text{th}}$ July, 2011 | In the said notification, in the TABLE, against serial number 180, for the entry in column (2), the entry “2710 12 90, 2710 19 32, 2710 19 33, 2710 19 39” shall be substituted; |
| 9. | Notification No. 50/2017-Customs, dated the $30^{\text{th}}$ June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 785(E), dated the $30^{\text{th}}$ June, 2017 | In the said notification,
I. in the Table, against S. No. 464, in column (2), for the entry “8537 10 00”, the entry “8537 10” shall be substituted;
II. in the ANNEXURE, in List 33-
- (i) against the S. No. 9, in column (2), for the figures “8906 90 00”, the figures “8906 90” shall be substituted;
- (ii) against the S. No. 21, in column (2), for the figures “6914 90 00”, the figures “6914 90” shall be substituted; |
| 10. | Notification No. 53/2017-Customs, dated the $30^{\text{th}}$ June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 788(E), dated the $30^{\text{th}}$ June, 2017 | In the said notification, in the TABLE, after serial number 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
“3A. 2710 19 33 Blended Aviation Turbine Fuel”; |
| 11. | Notification No. 19/2019-Customs, dated the $6^{\text{th}}$ July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 476(E), dated the $6^{\text{th}}$ July, 2019 | In the said notification, in the TABLE,-
- (i) against serial number 9, for the entry in column (2), the entry “8705 90” shall be substituted;
- (ii) against serial number 16, for the entry in column (2), the entry “8906 90” shall be substituted; |
| 12. | Notification No. 25/2021-Customs dated $31^{\text{st}}$ March, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 241(E), dated the $31^{\text{st}}$ March, 2021 | In the said notification, in the TABLE I,-
- (i) serial number 34 and the entries relating thereto shall be omitted;
- (ii) after serial number 39 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
“39A 1905 90 51 All goods 27.00%
39B 1905 90 59 All goods 27.00%”;
- (iii) after serial number 235 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
“235A 3920 10 93 All goods 6.00%”; |
| 13. | Notification No. 22/2022-Customs, dated the $30^{\text{th}}$ April, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 328(E), dated the $30^{\text{th}}$ April, 2022 | In the said notification, in the TABLE I,-
- (i) serial number 1163 and the entries relating thereto shall be omitted;
- (ii) after serial number 1169 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
“1169A 1905 90 51 All goods 14
1169B 1905 90 59 All goods 14”;
- (iii) after serial number 1635 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
“1635A 2710 19 33 All goods 2”;
- (iv) against serial number 2168, for the entry in column (2), the entry “2906 11 10” shall be substituted;
- (v) after serial number 2168, and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
“2168A 2906 11 90 All goods 0”;
- (vi) the serial number 2584 and the entries relating thereto, shall be omitted;
- (vii) after serial number 2629 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
“2629A 2924 29 80 All goods 0”;
- (viii) after serial number 3824 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely : -
“3824A 3818 00 20 All goods 0
3824B 3818 00 30 All goods 0”;
- (ix) against serial number 6054, for the entry in column (2), the entry “5703 29 21” shall be substituted;
- (x) after serial number 6054 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely :-
“6054A 5703 29 22 All goods 0
6054B 5703 29 29 All goods 0”;
- (xi) after serial number 6059 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely :-
“6059A 5703 39 31 All goods 0
6059B 5703 39 32 All goods 0
6059C 5703 39 33 All goods 0
6059D 5703 39 39 All goods 0”;
- (xii) after serial number 6843 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“6843 A 6307 90 92 All goods 0”;
- (xiii) after serial number 6907 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“6907A 6506 10 20 All goods 0”;
- (xiv) against serial number 7078, for the entry in column (2), the entry “6914 90 10” shall be substituted;
- (xv) after serial number 7078 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“7078A 6914 90 90 All goods 4”;
- (xvi) against serial number 7884, for the entry in column (2), the entry “7308 10 10” shall be substituted;
- (xvii) after serial number 7884 and the entries relating thereto, the following serial number and entries shall be inserted, namely :
“7884A 7308 10 90 All goods 0”;
- (xviii) against serial number 8208, for the entry in column (2), the entry “7610 90 21” shall be substituted;
- (xix) after serial number 8208 and the entries relating thereto, the following serial number and entries shall be inserted, namely :
“8208A 7610 90 29 All goods 4”;
- (xx) after serial number 8600 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“8600A 8412 29 20 All goods 0”;
- (xxi) against serial number 8862, for the entry in column (2), the entry “8430 69 10” shall be substituted;
- (xxii) after serial number 8862 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“8862A 8430 69 90 All goods 0”;
- (xxiii) after serial number 9484 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“9484A 8479 89 80 All goods 3”;
- (xxiv) against serial number 9949, for the entry in column (2), the entry “8537 10 10” shall be substituted;
- (xxv) after serial number 9949 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“9949A 8537 10 90 All goods 4”;
- (xxvi) against serial number 10203, for the entry in column (2), the entry “87113010, 87113020, 87113090, 87114010, 87114090, 87115000, 87116010, 87116020, 87116030, 87116080, 87116090, 87119010, 87119090” shall be substituted;
- (xxvii) against serial number 10204, for the entry in column (2), the entry “87113010, 87113020, 87113090, 87114010, 87114090, 87115000, 87116010, 87116020, 87116030, 87116080, 87116090, 87119010, 87119090” shall be substituted;
- (xxviii) against serial number 10248, for the entry in column (2), the entry “8807 30 10” shall be substituted;
- (xxix) after serial number 10248 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“10248A 8807 30 20 All goods 0”;
- (xxx) against serial number 10284, for the entry in column (2), the entry “8906 90 10” shall be substituted;
- (xxxi) after serial number 10284 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“10284A 8906 90 90 All goods 0”;
- (xxxii) against serial number 10617, for the entry in column (2), the entry “9305 99 10” shall be substituted;
- (xxxiii) after serial number 10617 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“10617A. 9305 99 90 All goods 0”; |
| 14. | Notification No. 62/2022-Customs, dated the $26^{\text{th}}$ December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 904(E), dated the $26^{\text{th}}$ December, 2022. | In the said notification, in the TABLE I,-
- (i) after serial number 889 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
“889A 2710 19 33 All goods 2.0”;
- (ii) against serial number 1393, for the entry in column (2), the entry “2906 11 10” shall be substituted;
- (iii) after serial number 1393 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
“1393A 2906 11 90 All goods 0.0”;
- (iv) the serial number 1745 and the entries relating thereto, shall be omitted;
- (v) after serial number 1793 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
“1793A 2924 29 80 All goods 0.0”;
- (vi) after serial number 2930 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely : -
“2930A 3818 00 20 All goods 0.0
2930B 3818 00 30 All goods 0.0”;
- (vii) against serial number 4754, for the entry in column (2), the entry “5703 29 21” shall be substituted;
- (viii) after serial number 4754 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
“4754A 5703 29 22 All goods 11.4% or Rs. 40 per sq. mtr., whichever is higher
4754B 5703 29 29 All goods 11.4% or Rs. 40 per sq. mtr., whichever is higher”;
- (ix) after serial number 4758 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely :-
“4758A 5703 39 31 All goods 11.4% or Rs. 31.4 per sq. mtr., whichever is higher
4758B 5703 39 32 All goods 11.4% or Rs. 31.4 per sq.mtr., whichever is higher
4758C 5703 39 33 All goods 11.4% or Rs. 31.4 per sq.mtr., whichever is higher
4758D 5703 39 39 All goods 11.4% or Rs. 31.4 per sq.mtr., whichever is higher”;
- (x) after serial number 5285 and the entries relating thereto, the following serial number and entries shall be inserted, namely :
“5285A 6307 90 92 All goods 5.7”;
- (xi) after serial number 5343 and the entries relating thereto, the following serial number and entries shall be inserted, namely :
“5343A 6506 10 20 All goods 0.0”;
- (xii) against serial number 5502, for the entry in column (2), the entry “6914 90 10” shall be substituted;
- (xiii) after serial number 5502 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“5502A 6914 90 90 All goods 0.0”;
- (xiv) against serial number 6283, for the entry in column (2), the entry “7308 10 10” shall be substituted;
- (xv) after serial number 6283 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“6283A 7308 10 90 All goods 0.0”;
- (xvi) against serial number 6499, for the entry in column (2), the entry “7610 90 21” shall be substituted;
- (xvii) after serial number 6499 and the entries relating thereto, the following serial number and entries shall be inserted, namely :
“6499A 7610 90 29 All goods 7.9”;
- (xviii) after serial number 6870 and the entries relating thereto, the following serial number and entries shall be inserted, namely –
“6870A 8412 29 20 All goods 0.0”;
- (xix) against serial number 7078, for the entry in column (2), the entry “8430 69 10” shall be substituted;
- (xx) after serial number 7078 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
“7078A 8430 69 90 All goods 0.0”;
- (xxi) after serial number 7608 and the entries relating thereto, the following serial number and entries shall be inserted, namely –
“7608A 8479 89 80 All goods 0.0”;
- (xxii) against serial number 7890, for the entry in column (2), the entry “8537 10 10” shall be substituted;
- (xxiii) after serial number 7890 and the entries relating thereto, the following serial number and entries shall be inserted, namely :
“7890A 8537 10 90 All goods 4.3”;
- (xxiv) against serial number 8081, for the entry in column (2), the entry “8807 30 10” shall be substituted;
- (xxv) after serial number 8081 and the entries relating thereto, the following serial number and entries shall be inserted, namely :
“8081A 8807 30 20 All goods 0.0”;
- (xxvi) against serial number 8109, for the entry in column (2), the entry “8906 90 10” shall be substituted;
- (xxvii) after serial number 8109 and the entries relating thereto, the following serial number and entries shall be inserted, namely :
“8109A. 8906 90 90 All goods 0.0”;
- (xxviii) against serial number 8293, for the entry in column (2), the entry “9305 99 10” shall be substituted;
- (xxix) after serial number 8293 and the entries relating thereto, the following serial number and entries shall be inserted, namely :
“8293A. 9305 99 90 All goods 0.0”. |
- This notification shall come into effect on the $1^{\text{st}}$ day of October, 2024.
