TaxTMI 
TaxTMI 
REVIEW OF CUSTOMS DUTY EXEMPTIONS
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....ts and seeds of pulses 31.03.2028 3. 58 Algal oil for manufacturing of aquatic feed 31.03.2028 4. 61 Lactose for use in the manufacture of homeopathic medicine 31.03.2028 5. 69 Specified goods used in the processing of sea-food 31.03.2028 6. 84 Gold ores and concentrates for use in the manufacture of gold 31.03.2028 7. 85 Specified bunker fuels for use in ships or vessels 31.03.2028 8. 98 Electrical energy supplied to DTA by power plants of 1000MW or above, and granted formal approval for setting up in SEZ prior to 19th July, 2012 31.03.2028 9. 99 Electrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to 19th July, 2012 31.03.2028 10. 111 Medical use fission Molybdenum-99 (Mo-99) for use in the manufacture of radio pharmaceuticals 31.03.2028 11. 112 Pharmaceutical Reference Standard 31.03.2028 12. 114 Specified goods used for the manufacture of ELISA Kits 31.03.2028 13. 119 Anthraquinone or 2-Ethyl Anthraquinone, for use in manufacture of Hydrogen Pe....
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....bsp;175 Graphite Felt for growing silicon ingots, and thin steel wire used in wire saw for slicing of silicon wafers 31.03.2028 33. 184 Simply Sawn Diamonds 31.03.2028 34. 185 Seeds for use in manufacturing of rough lab-grown diamonds 31.03.2028 35. 205 Ferrous Scrap 31.03.2028 36. 208 Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of cold rolled grain oriented steel (CRGO). 31.03.2028 37. 209 Specified goods for the manufacture of cold rolled grain-oriented steel 31.03.2028 38. 220 Forged steel rings for manufacture of special bearings for use in wind operated electricity generators [The entry is being merged with S.No. 230 in TABLE I of notification No. 45/2025-Customs dated 24.10.2025.] 31.03.2028 39. 222 Copper wire of refined copper or copper rod for manufacture of photovoltaic ribbon for solar photovoltaic cell or modules [The entry has been modified] 31.03.2028 40. 227 Dies for drawing metal, when imported after repairs from abroad, in exchange of similar worn-out dies exported ou....
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....e of plastic processing machineries 31.03.2028 58. 272 Parts and components for use in the manufacture of goods like Micro ATMs, Fingerprint reader/scanner, Iris scanner, miniaturized POS card reader 31.03.2028 59. 273 All parts for use in the manufacture of LED lights or fixtures including LED Lamps 31.03.2028 60. 274 All inputs for use in the manufacture of LED (Light Emitting Diode) driver or Metal Core Printed Circuit Board for LED lights and fixtures or LED lamps 31.03.2028 61. 277 Goods imported for being tested in specified test centers 31.03.2028 62. 280 Specified goods for use in the manufacturing of Microphones 31.03.2028 63. 292 Parts, components and accessories for manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 8521 90 90, other than the following items, namely populated printed circuit boards; charger or power adapter; Sub-parts for use in manufacture of items mentioned at (i) above [Only clause (ii) is being continued while clause (i) is being allowed to lapse on the end-date of 31st March, 2026] 31.03.2028 ....
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.... goods under heading 8802 (except CTH 8802 60 00) 31.03.2028 85. 343 All goods under heading 8802 (except CTH 8802 60 00) 31.03.2028 86. 345 Parts (other than rubber tubes), of aircraft of heading 8802 31.03.2028 87. 348 Parts (other than rubber tubes), of aircraft of heading 8802 31.03.2028 88. 350 Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods 31.03.2028 89. 355 Fishing vessels, tugs and pusher crafts, light vessels, excluding vessels and other floating structures as are imported for breaking up 31.03.2028 90. 375 Stainless steel tube and wire, cobalt chromium tube, etc. required for manufacture of Coronary stents/coronary stent system and artificial heart valve 31.03.2028 91. 376 Ostomy products for managing Colostomy, Ileostomy, Ureterostomy, Ileal Conduit Urostomy Stoma cases 31.03.2028 92. 377 Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof 31.03.2028 93. 382 Hospital Eq....
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....ufacture of un-diffused silicon wafers; and un-diffused silicon wafers for the manufacture of solar cells or solar cell modules 31.03.2026 4. 117 Maltol, for use in the manufacture of deferiprone 31.03.2026 5. 145 Specified goods imported for the manufacture of Copper-T contraceptives 31.03.2026 6. 154 Ethylene - Propylene - Non-Conjugated Diene Rubber (EPDM) for use in the manufacture of insulated wires and cables 31.03.2026 7. 172 Hydrophilic non-woven, hydrophobic non- woven, imported for use in the manufacture of adult diapers 31.03.2026 8. 201 Spent catalyst or ash containing precious metals 31.03.2026 9. 218 Metal parts for use in the manufacture of electrical insulators 31.03.2026 10. 219 Pipes and tubes for use in manufacture of boilers 31.03.2026 11. 231 Permanent magnets for manufacture of synchronous generators above 500KW for use in wind operated electricity generators 31.03.2026 12. 236 Zeolite for use in the manufacture of wash coat for catalytic converters 31.03.2026 13. 243 High speed cold-set or high-speed heat set web offs....
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.... Description of entries is indicative. Notification may be referred to for complete description. (d) Other changes in the exemption entries of notification No. 45/2025-Customs: (i) Sunset-clause for the following entries is being removed with effect from 02.02.2026: Sl. No. S. No. of TABLE I in notification No. 45/2025- Customs Brief Description 1. 303 Parts suitable for use solely or principally with the apparatus of headings 8525, 8526 or 8527. *The said entry is being omitted w.e.f 1st May, 2026 as the applicable rates will be incorporated in Tariff itself. 2. 353 All goods (excluding vessels and other floating structures as are imported for breaking up) (CTH 8901) 3. 356 All goods (excluding vessels and other floating structures as are imported for breaking up) (CTH 8906) Note: Description of entries is indicative. Notification may be referred to for complete description. (ii) Sunset-date of 31.03.2027 for the following entries is being prescribed: Sl. No. S. No. of TABLE I in notification No. 45/2025- Customs Brief Description End date prescribed 1. 192 Gold dore bar, having gold content not exceeding 95% 31.03.2027 2. 193 ....