TaxTMI 
TaxTMI 
TaxTMI 
Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025 to notify Basic Customs Duty related changes.
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....all be omitted with effect from the 1st day of May, 2026; (3) against S. No. 5, in column (3), the following proviso shall be inserted at the end, namely:"Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028"; (4) S. No. 7 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (5) S. No. 10 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (6) against S. No. 12, in column (6), for the entries, the entries "3 and 88" shall be substituted; (7) S. No. 13 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (8) against S. No. 14, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (9) S. No. 24 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (10) S. No. 25 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (11) S. No. 26 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (12) S. No. 27 and t....
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....llowing S. No. and entries shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "84A. 2612 20 00 Monazite Nil - -"; (32) against S. No. 85, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (33) S. No. 86 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (34) S. No. 87 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (35) S. No. 93 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (36) S. No. 95 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (37) against S. No. 98, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (38) against S. No. 99, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (39) S. No. 107 and the entries relating thereto shall be omitted with effect....
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....; (56) S. No. 132 and the entries relating thereto shall be omitted; (57) for S. No. 134 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:- (1) (2) (3) (4) (5) (6) "134. 2915, 2933, 3208, 3506, 3815, 3901, 3920 Goods specified in List 8 appended to TABLE I for use in the manufacture of sheets/ encapsulants of EVA (Ethylene Vinyl Acetate), PoE (Polyolefin Elastomer) or combinations thereof or backsheet, which are used in the manufacture of solar photovoltaic cells or modules Provided that nothing contained in this S. No. shall have effect after the 31st March, 2028. Nil - 3 and 15"; (58) S. No. 135 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (59) S. No. 137 and the entries relating thereto shall be omitted; (60) against S. No. 138, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (61) S. No. 139 and the entries relating thereto shall be omitted; (62) against S. No. 140,- (a) in column (3), in the proviso, for the figures, letters and word "31st March, 202....
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....in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (75) S. No. 157 and the entries relating thereto shall be omitted; (76) S. No. 159 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (77) against S. No. 160, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (78) S. No. 161 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (79) against S. No. 162, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (80) against S. No. 163, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (81) against S. No. 164, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (82) S. No. 165 and the ent....
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....he figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (98) against S. No. 208, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (99) against S. No. 209, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (100) S. No. 213 and the entries relating thereto shall be omitted; (101) against S. No. 214, in column (3), against item (i), for the entries "210, 212 and 213", the entries "210 and 212" shall be substituted; (102) S. No. 217 and the entries relating thereto shall be omitted; (103) S. No. 218 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (104) S. No. 219 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (105) S. No. 220 and the entries relating thereto shall be omitted; (106) S. No. 221 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (107) for S. No. 222 and th....
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....ng entries shall be substituted, namely:- (1) (2) (3) (4) (5) (6) "230. 84 or any other Chapter The following goods, namely: - (1) Parts and sub-parts for the manufacture or the maintenance of wind operated electricity generator components, namely:- (a) Special bearings, (b) Gear box, (c) Yaw Components, (d) Wind turbine Controllers (2) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators (3) Balsa Wood, Carbon Fibre for the wind operated electricity generator blades (4) Forged steel rings, falling under tariff item 7326 90 99, for manufacture of special bearings for use in wind operated electricity generators: Provided that nothing contained in this S.No. shall have effect after the 31st March, 2028 5% 5% 5% 5% - - - - 29 29 29 3 and 25"; (118) S. No. 231 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (119) against S. No. 232,....
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....ffect from the 1st day of May, 2026; (135) against S. No. 267, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (136) against S. No. 268, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (137) against S. No. 269, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (138) against S. No. 270, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (139) S. No. 271 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (140) against S. No. 272, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (141) against S. No. 273, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters an....
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....d "31st March, 2028" shall be substituted; (155) against S. No. 295, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (156) against S. No. 296, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (157) against S. No. 297, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (158) against S. No. 302, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (159) against S. No. 303, in column (3), the proviso shall be omitted; (160) S.No. 303 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (161) against S. No. 306, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (162) S. No. 309 and the entries relating thereto shall be ....
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....er heading 8802; (ii) for manufacture of parts of aircraft at (i); Provided that nothing contained in this S.No. shall apply to goods covered under S.No. 335 of TABLE I of this notification: Provided further that nothing contained in this S.No. shall have effect after the 31st March, 2028. Nil - 3"; (174) against S. No. 336, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (175) against S. No. 337, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (176) against S. No. 338, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (177) against S. No. 339, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (178) against S. No. 340, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028"....
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....uted; (194) against S. No. 386, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (195) against S. No. 387, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (196) against S. No. 388, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (197) against S. No. 392, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (198) against S. No. 396, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (199) S. No. 397 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (200) against S. No. 415, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall....