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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....nd the entries relating thereto shall 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 ....
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....2028" shall be substituted; (31) after S. No. 84 and the entries relating thereto, the following 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 figur....
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....1st March, 2028" shall be substituted; (53) S. No. 123 and the entries relating thereto shall be omitted; (54) S. No. 126 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (55) S. No. 128 and the entries relating thereto shall be omitted; (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 31^st 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. ....
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....o. 150, 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; (72) S. No. 154 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (73) against S. No. 155, 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; (74) against S. No. 156, 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, ....
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....in this S.No. shall have effect after the 31st March, 2027"; (94) against S. No. 195, 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, 2027"; (95) S. No. 201 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (96) S. No. 204 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (97) against S. No. 205, 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; (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....
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.... S. Nos. and entries shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "227A. 8401 30 00 All goods, for generation of nuclear power Nil - - 227B. 8401 40 00 The following goods for the generation of nuclear power, namely:- (i) Control and Protection Absorber Rods; (ii) Burnable Absorber Rods Nil - -"; (115) against S. No. 228, 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; (116) against S. No. 229, 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; (117) for S. No. 230 and the entries relating thereto, the following 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....
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....d; (126) against S. No. 239, 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; (127) S. No. 243 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (128) against S. No. 246, 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; (129) against S. No. 247, 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; (130) S. No. 255 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (131) against S. No. 256, 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; (132) S. No. 257 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (133) S. No. 258 and the entries relating thereto shall be omitted; (134) S. No. 259 and the entries relating ....
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....ric Heating Resistors (8516 80 00) (iv) Other Parts (8516 90 00) Provided that nothing contained in this Sl. No. shall have effect after 31st March, 2028 Nil - 3"; (147) against S. No. 280, 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; (148) S. No. 284 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2026; (149) S. No. 285 and the entries relating thereto shall be omitted; (150) S. No. 287 and the entries relating thereto shall be omitted; (151) S. No. 291 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (152) against S. No. 292, in column (3), for the proviso, the following provisos shall be substituted, namely:- "Provided that item (i) shall cease to have effect after 31st March, 2026: Provided further that item (ii) shall cease to have effect after 31st March, 2028."; (153) against S. No. 293, in column (3), in the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shal....
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....the proviso, for the figures, letters and word "31st March, 2026", the figures, letters and word "31st March, 2028" shall be substituted; (170) against S. No. 334, 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; (171) after S.No. 334 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:- (1) (2) (3) (4) (5) (6) "334A. Any Chapter Raw materials for manufacture of parts of aircraft for maintenance, repair, or overhauling of (i) aircraft falling under heading 8802; or (ii) components or parts, including engines, of aircrafts of heading 8802; Provided that these goods are imported by Public Sector Units under the Ministry of Defence: Provided further that nothing contained in this S.No. shall have effect after the 31st March, 2028. Nil - 3 and 89"; (172) against S. No. 335, 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; (173) after S.No. 335 and the entri....
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....nd word "31st March, 2028" shall be substituted; (184) against S. No. 350, 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; (185) against S. No. 353, in column (3), the proviso shall be omitted; (186) against S. No. 355, 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; (187) against S. No. 356, in column (3), the proviso shall be omitted; (188) S. No. 370 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (189) S. No. 372 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2026; (190) against S. No. 375, 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; (191) against S. No. 376, 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; (192) against S. No. 377, in c....
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....ons of the imported goods; (ii) certifies that the said goods are intended for manufacture of parts of aircraft for maintenance, repair, or overhauling of the following goods for the defence forces, namely:- (a) aircraft falling under heading 8802; or (b) components or parts, including engines, of aircrafts of heading 8802; and (iii) recommends the grant of exemption to the imported goods."; III. in the LISTS appended to TABLE I,- (a) in List 3, after item number 112 and the entries relating thereto, the following item numbers and the entries shall be inserted, namely:- "113. Ribociclib 114. Abemaciclib 115. Talycabtagene autoleucel 116. Tremelimumab 117. Venetoclax 118. Ceritinib 119. Brigatinib 120. Darolutamide 121. Toripalimab 122. Serplulimab 123. Tislelizumab 124. Inotuzumab ozogamicin 125. Ponatinib 126. Ibrutinib 127. Dabrafenib 128. Trametinib 129. Ipilimumab."; (b) in List 22, after item number 51 and entries relating thereto, the following item numbers and the entr....