Agriculture Infrastructure and Development Cess change on specified spirit imports distinguishes bourbon whiskey from other goods in tariff headings.
Amendment modifies the exemption table in Notification No. 11/2021-Customs: it substitutes the entry for goods under tariff headings 2204, 2205, 2206 and 2208 (excluding specified tariff items) to set the stated AIDC for all goods other than bourbon whiskey, and inserts a new entry identifying tariff items 2208 30 11 and 2208 30 91 as bourbon whiskey with a distinct AIDC treatment. The notification takes immediate effect.

Corrigendum to customs notification: correction of internal reference numbers in tariff notification, updating Gazette publication references.
Corrigendum to Notification No. 05/2025-Customs directs textual corrections to internal reference numbers in the published tariff notification: replace "123" with "124" at page 13, line 4; replace "122" with "123" at page 17, line 10; and replace "123." with "124." at page 17, line 12. The corrigendum is issued by the Ministry of Finance and published as G.S.R. 111(E) dated 4 February 2025.

Tariff classification correction: customs notification amends a tariff item in a miscellaneous exemption table, updating the official gazette entry.
Corrigendum substitutes one tariff item code for another in Notification No. 50/2024-Customs' miscellaneous exemption table, specifying the exact Gazette reference and table location where the original entry is to be read as the corrected commodity code, thereby updating the published exemption table entry.

Customs exemption amendment expands tariff coverage to include chapter 86, broadening repair-and-return and export-use relief.
Amendment replaces the words "chapter 88 or 89" with "chapter 86 or chapter 88 or chapter 89" in the proviso to clause (ii) of serial number 1 in the TABLE of Notification No. 153/94 Customs, thereby expanding the scope of the exemption for goods of foreign origin used for repairs and return or for use on articles for export; the change is made under the stated statutory powers and takes effect on 2 February 2025.

Exemption amendment expands tariff entries and adds ammunitions coverage for specified defence imports under customs notification.
Amendment modifies the exemption table for serial numbers 10-13 by substituting "or 90" with "90 or 93" in column (2), removing the standalone word "Ammunition" in column (3), and inserting a new item (III) stating "Ammunitions for the goods mentioned at item (I) above," thereby clarifying tariff classification and expressly extending exemption coverage to ammunitions related to the listed defence goods.

Customs exemption for capital goods enables duty free import for manufacture of lithium ion cells for mobile and electric vehicle batteries.
The amendment substitutes S. No. 69 in the principal customs exemption notification to add detailed lists (S. No. 69 and 69A) of specified capital goods, by tariff item, exempted from basic customs duty when used in the manufacture of lithium ion cells for batteries of mobile handsets and electrically operated vehicles. The lists enumerate production-line machinery, ancillary equipment and systems with corresponding tariff classifications. The notification takes effect on the 2nd February, 2025.

Customs duty exemptions for telecom and mobile phone components remove duties on specified inputs and parts, effective February.
The amendment to Notification No.57/2017-Customs changes basic customs duty treatment for inputs and parts used in manufacture of cellular mobile phones and high-technology telecom equipment by omitting S. No. 5E, substituting NIL for duties at S. Nos. 6A, 6B, 6C and 7, replacing the column (2) description at S. No. 6D with "Any Chapter", and substituting item (g) at S. No. 20 to include Packet Transport Node and MPLS-TP products; effective 2 February 2025.

Customs exemption for patient assistance programmes expands to include specified drugs supplied under designated company programmes.
The notification amends Notification No. 16/2017-Customs by inserting serial entries listing specific drugs, the named Patient Assistance Programmes, and the associated pharmaceutical companies; supplies of those drugs under the listed programmes are exempted from customs duty. The amendment is made under section 25(1) of the Customs Act and takes effect on the stated commencement date.

Tariff schedule amendments under India-UAE CEPA remove and insert customs exemptions, altering duty rates and classifications.
Amends Notification No. 22/2022 Customs to give effect to the first tranche of India-UAE CEPA by omitting specified entries from Table I and inserting multiple new tariff lines and entries in Table II with prescribed duty rates and exemption columns, including detailed provisions for motor vehicles, electrically operated vehicles, knocked down kits and motorcycles with differentiated duties; the amendments take effect on 2 February 2025.

Exemption from Social Welfare Surcharge expanded to additional tariff items via amendment to customs notification.
The Central Government amends Notification No. 11/2018-Customs to exempt specified goods from the Social Welfare Surcharge by altering the TABLE of exempt items: adding multiple tariff headings to Sl. No. 1; omitting Sl. No. 8 and inserting new Sl. Nos. 8A-8H to cover goods referenced in prior notifications and specified tariff items (with stated exclusions); omitting Sl. No. 53; substituting entries for Sl. Nos. 55 and 56 to cover headings 7113 and 7114; inserting Sl. Nos. 56B and 56C; and revising Sl. No. 57. The amendments commence on 2 February 2025.

Agriculture Infrastructure and Development Cess prescribed for specified imported goods, amending customs notification and clarifying exemptions.
Amends Notification No. 11/2021 Customs to prescribe Agriculture Infrastructure and Development Cess rates for specified imported goods by inserting multiple new Table entries and substituting an entry for precious metal findings; several entries exclude goods already receiving basic customs duty exemption under listed prior notifications, and a consequential entry makes AIDC Nil for imports covered by those listed notifications. The Annexure is expanded with additional referenced notifications. The amendment comes into force on 2 February 2025.

Customs tariff amendment updates duty classifications, exemptions and export-linked compliance requirements for multiple goods.
Amendment to Notification No. 50/2017-Customs revises tariff entries and duty rates, inserts and omits multiple serial entries, updates Lists of medicines and diagnostics, introduces an export-linked ANNEXURE condition permitting a twelve-month (plus up to three-month) export window for goods made from imported inputs, and replaces and adds provisos imposing differing temporal expiry dates for specified serial numbers; the notification takes effect on 2 February 2025.

Customs duty rationalisation: specified tariff items exempted above set duty rates on import, adjusting applicable levy across commodity groups.
Exempts imported goods specified by tariff heading or sub heading from customs duty in excess of the amount calculated at the rate set against each entry in the Table; prescribes capped percentage rates or nil rates for enumerated commodity groups (including metal waste and scrap, PVC flex films, marble, vehicles, electrical goods, furniture, toys and others), with an explanatory definition for PVC flex films and commencement on the 2nd day of February, 2025.

Exemption for crust leather: specified tariff codes now attract nil export duty under amended customs notification.
The notification amends an earlier customs notification by substituting descriptive entries for specified serial numbers covering tanned hides and skins of bovine, equine, sheep, lambs and other animals (excluding E.I. tanned leather), and inserts a new serial entry identifying tariff headings for crust leather, with a nil export duty applicable to those headings; the amendment is enacted under customs authority and comes into force on the stated commencement date.

Customs exemption expanded to include Long Range Surface to Air Missile System components, effective immediately.
Substitutes item (II) against Sl. No. 21 in Notification No. 19/2019 Customs to read: systems, sub-systems, equipment, parts, sub-parts, tools, test equipment, software meant for Long Range Surface to Air Missile System (LRSAM). The amendment is made under the Customs Act and Customs Tariff Act and comes into force with immediate effect.

Import exemption for IAEA inspection equipment and consumables permitted subject to Department of Atomic Energy certification and export undertaking.
Equipment and consumable samples imported by the IAEA inspection team are exempt from customs duty and integrated tax, provided the importer produces a certificate and certified list from the Joint Secretary or Deputy Secretary of the Department of Atomic Energy and that the Department furnishes an undertaking that equipment will be exported within six months or such extended period as may be allowed by the Commissioner of Customs and that consumables are required and will be accounted for.

Tariff concessions under India-Australia ECTA: amended basic customs duty schedule takes effect, reducing duties on specified tariff items.
Substitutes Table I and Table II of the principal customs notification to set revised Basic Customs Duty and Additional Import Duty rates for specified tariff items, including zero duty entries and AIDC distinctions for particular goods; issued under section 25 of the Customs Act, 1962, and effective from 1st January, 2025.

Tariff exemption for yellow peas extended to preserve basic customs duty and agricultural infrastructure cess relief for imports.
Notification No. 49/2024 Customs amends Notification No. 64/2023 Customs to extend the temporal scope of the exemption from basic customs duty and agricultural infrastructure and development cess on imports of Yellow Peas (HS 0713 10 10) by substituting the earlier terminal date with a later date; the amendment takes effect from the commencement date specified in the notification and operates as a time limited modification of the existing tariff concession.

Rescission of exemption for imports of petroleum crude and ATF now effective immediately, subject to prior actions saved.
Rescission removes the exemption that had excluded imports of petroleum crude and ATF from the additional customs duty equivalent to the Special Additional Excise Duty under the Finance Act; the Central Government invokes customs and general clauses statutory powers, declares the rescission necessary in the public interest, makes it effective immediately, and preserves actions or omissions done before rescission.

Customs exemption scope expanded permits direct supply to armed forces and government departments under amended notification.
The amendment inserts, in Condition No. 48(d) of Notification No. 50/2017-Customs, after the words 'Central Government for this purpose', the words permitting supply "or directly either to armed forces of the Union under the Ministry of Defence or Government Departments", thereby allowing direct supply to those recipients under the specified customs exemption; the amendment takes effect from 14th November, 2024.