https://www.taxtmi.com/circulars?id=70532 Customs duty exemptions are consolidated into a unified framework that supersedes earlier exemption notifications while preserving prior actions and omissions. Four tables set out full or partial relief from Basic Customs Duty, Integrated Goods and Services Tax, and Compensation Cess, linked to tariff headings and conditions. Annexures prescribe end-use and certification requirements, lists identify eligible specified goods and sectoral concessions, and explanations clarify defined terms. Stakeholders must use the consolidated framework for post-effective-date imports and consult related cess and surcharge amendments for alignment. en-us Thu, 20 Nov 2025 00:00:00 +0530 Tue, 28 Jul 2026 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70532 Customs duty exemptions are consolidated into a unified framework that supersedes earlier exemption notifications while preserving prior actions and omissions. Four tables set out full or partial relief from Basic Customs Duty, Integrated Goods and Services Tax, and Compensation Cess, linked to tariff headings and conditions. Annexures prescribe end-use and certification requirements, lists identify eligible specified goods and sectoral concessions, and explanations clarify defined terms. Stakeholders must use the consolidated framework for post-effective-date imports and consult related cess and surcharge amendments for alignment. Circulars Customs Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70532