Sl. No.

S. No. of notification No. 45/2025- Customs

Brief Description

End date

In TABLE I of notification No. 45/2025-Customs

1.

5

Meat and edible offal of ducks, frozen

31.03.2028

2.

14

Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits 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 Peroxide

31.03.2028

14.

134

Specified goods for use in the manufacture of sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules

[The entry has been modified]

31.03.2028

15.

138

Specified goods for use in the manufacture of Brushless Direct Current (BLDC) motors

31.03.2028

16.

140

Tags, labels, stickers, belts etc. imported by bona fide exporters

31.03.2028

17.

141

Specified goods imported by bona fide exporters for use in the manufacture of handicraft items, for export

31.03.2028

18.

142

Specified goods imported by bona fide exporters for use in the manufacture of textile or leather garments, for export

 31.03.2028

19.

 143

Specified goods imported by bona fide exporters for use in the manufacture of leather or synthetic footwear, or other leather products, for export [The entry has been modified]

 31.03.2028

20.

144

Specified goods for the manufacture of orthopedic implants or other artificial parts of the body

31.03.2028

21.

146

Capacitor grades polypropylene granules or resins for the manufacture of capacitor grade plastic film

31.03.2028

22.

148

Super absorbent polymer (SAP) imported for use in the manufacture of specified goods

31.03.2028

23.

150

Polytetramethylene ether glycol (PT MEG) for use in the manufacture of spandex yarn

31.03.2028

24.

155

New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts

31.03.2028

25.

156

New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts

31.03.2028

 26.

 160

Pulp of wood or of other fibrous cellulosic material for the manufacture of newsprint, paper and paperboard, adult diapers, and goods falling under heading 9619

 31.03.2028

27.

162

All goods imported for use in manufacture of paper, paperboard, or newsprint

31.03.2028

28.

163

Specified goods used in the printing of newspapers

31.03.2028

29.

164

Lightweight coated paper weighing upto 70g/m2, imported by actual users for printing of magazines

31.03.2028

30.

173

Pile fabrics for the manufacture of toys

31.03.2028

31.

174

Moulds, tools and dies, for the manufacture of parts of electronic components or electronic equipment

31.03.2028

 32.

 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 out of India for repairs

 31.03.2028

 41.

 228

Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off- shore oil exploration or exploitation

 31.03.2028

 42.

 229

Specified goods when imported by a specified person, in relation with various petroleum operations or coal bed methane operations

 31.03.2028

43.

230

Goods for manufacture or the maintenance of wind operated electricity generator components. [The entry has been modified after merger of entry S. No. 220 in TABLE I of notification No. 45/2025- Customs]

 31.03.2028

44.

232

Parts of catalytic converters and goods for use in the manufacture of catalytic convertors or its parts

31.03.2028

45.

233

Platinum or Palladium for use in the manufacture of Noble Metal Compounds and Noble Metal Solutions

31.03.2028

46.

234

Ceria zirconia compounds for use in the manufacture of wash coat for catalytic converters

31.03.2028

47.

235

Cerium compounds for use in the manufacture of wash coat for catalytic converters

31.03.2028

 48.

 237

Machinery, electrical equipment, other instruments and their parts except populated PCBs for use in fabrication of semiconductor wafer and Liquid Crystal Display

 31.03.2028

 49.

 238

Machinery, electrical equipment, other instruments and their parts except populated PCBs for use in assembly, testing, marking and packaging of semiconductor chips

 31.03.2028

50.

239

Specified goods for the manufacture of certain goods and their parts

31.03.2028

51.

246

Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India

31.03.2028

52.

247

Parts and components for manufacture of tunnel boring machines

31.03.2028

 53.

256

Evacuated tubes with three layers of solar selective coating for use in the manufacture of solar water heater and system

 31.03.2028

54.

267

Ball screws for use in the manufacture of CNC Lathes

31.03.2028

55.

268

Linear Motion Guides for use in the manufacture of CNC Lathes

31.03.2028

56.

269

CNC Systems for use in manufacture of CNCL lathes

31.03.2028

57.

270

Certain goods for use in manufacture 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

64.

293

Parts, components and accessories for use in manufacture of reception apparatus for television

31.03.2028

65.

294

Parts, components and accessories for manufacture of CCTV Camera

31.03.2028

 66.

 295

Parts, components and accessories except Lithium- ion cell and PCBA for use in manufacture of Lithium- ion battery and battery pack

 31.03.2028

67.

296

Inputs, parts or sub-parts for use in the manufacturing of PCBA of Lithium-ion battery and battery pack

31.03.2028

68.

297

Open cell for use in the manufacture of LCD and LED TV panels

31.03.2028

69.

302

Specified goods for use in the manufacture of LCD and LED TV panels

31.03.2028

70.

306

Magnetron of up to 1.5 KW used for the manufacture of domestic microwave ovens

31.03.2028

71.

314

Parts, sub-parts, inputs or raw material for use in manufacture of Lithium-ion cells

31.03.2028

72.

319

Lithium-ion cell for use in manufacture of battery or battery pack other than for cellular phone or EV

31.03.2028

73.

320

Lithium-ion cell for use in the manufacture of battery or battery pack of cellular mobile phone

31.03.2028

74.

321

Lithium-ion cell for use in the manufacture of battery or battery pack of EV or hybrid motor vehicle

31.03.2028

75.

333

Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders)

31.03.2028

76.

334

Raw materials for manufacture of aircrafts and parts of aircrafts

31.03.2028

77.

335

Components or parts including engines, of aircraft for manufacture of air craft

31.03.2028

78.

336

Parts, testing equipment, tools and tool-kits for MRO of aircraft, components or parts of aircraft

31.03.2028

79.

337

Other Aircrafts

31.03.2028

80.

338

Components or parts, including engines, of aircraft

31.03.2028

 81.

 339

Satellites and payloads, ground equipment brought for testing and ground installations for satellite including its spares and consumables

 31.03.2028

 82.

 340

Scientific and technical instruments, apparatus, equipment etc., required for launch vehicles and satellites and payloads

 31.03.2028

83.

341

All goods under heading 8802 (except CTH 8802 6000)

31.03.2028

84.

342

All 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 Equipment for use in specified hospitals

31.03.2028

94.

386

Raw materials, parts or accessories for the manufacture of Cochlear Implants

31.03.2028

95.

387

X-Ray Baggage Inspection Systems and parts thereof

31.03.2028

96.

388

Portable X-ray machine / system

31.03.2028

97.

392

Parts and cases of braille watches, for the manufacture of Braille watches

31.03.2028

98.

396

Parts of electronic toys for manufacture of electronic toys

31.03.2028

 99.

 415

All items of machinery, and auxiliary equipment required for initial setting up of a project for generation of power or generation of compressed bio- gas (Bio-CNG) using non-conventional materials

 31.03.2028

100.

440

All items of machinery, and auxiliary equipment for setting up of fuel cell-based system for generation of power or for demonstration purposes or balance of systems operating on biogas or bio-methane or by- product hydrogen

31.03.2028

In TABLE II of notification No. 45/2025-Customs

 101.

 1

Security fibre, security threads, Paper Based Taggant, including M-feature, for use in the manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore

 31.03.2028

102.

 2

Raw materials for use in manufacture of security fibre and security threads for supply to Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore for use in manufacture of security paper

 31.03.2028

Sl. No.

S. No. of notification No. 45/2025- Customs

 Brief Description

 End date

In TABLE I of notification No. 45/2025-Customs

1.

93

Naphtha, for use in the manufacture of fertilisers

31.03.2026

2.

95

Liquified petroleum gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in the Domestic Tariff Area (DTA), received from the unit located in Special Economic Zone (SEZ) and returned by the DTA unit to the SEZ unit from where such LPG were received.

31.03.2026

 3.

 107

Silicon in all forms for the manufacture 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 offset rotary printing machines along with mail room equipment

 31.03.2026

14.

271

Cash dispenser or automatic banknote dispenser and its parts and components

31.03.2026

15.

275

Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team

 31.03.2026

16.

276

Photographic, filming, sound recording of foreign origin, if imported into India after having been exported there from

 31.03.2026

17.

291

Parts and Components of digital still image video cameras

31.03.2026

18.

309

Raw materials or parts for use in manufacture of e- Readers

31.03.2026

19.

370

X-Ray tubes used in manufacture of X ray machines for medical, surgical or veterinary use

31.03.2026

20.

372

Flat panel detector for use in manufacture of X-Ray machine for medical, surgical or veterinary use

31.03.2026

21.

397

Parts of video games for the manufacture of video games

31.03.2026

In TABLE IV of notification No. 45/2025-Customs

22.

1

Motion pictures, music, gaming software for use on gaming consoles printed or recorded on media

31.03.2026

Sl. No.

S. No. of TABLE I in notification No. 45/2025- Customs

 Brief Description

1.

1

Animals and birds imported by Zoo

2.

113

Alpha pinene

3.

123

Artificial plasma

4.

128

Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers

5.

132

Potassium sulphate, containing not more than 52% by weight of potassium oxide*

6.

137

Other diagnostic or laboratory reagents falling under tariff item 3822 90 90*

7.

213

INVAR

8.

258

Coffee roasting, brewing or vending machines for use in the manufacture or processing of coffee

9.

285

Parts of radio trunking terminals

10.

287

CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers

11.

310

Loco simulators

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)

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

Silver dore bar having silver content not exceeding 95%

31.03.2027

3.

194

Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls

31.03.2027

4.

 195

Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger

31.03.2027

Sl. No.

S. No. of TABLE I in notification No. 45/2025- Customs

 Particulars

 1.

 69

The value limit of duty-free imports of specified goods imported for use in processing of sea-food has been increased from 1% to 3% of the FOB value of seafood products exported during the preceding financial year

2.

134

The modified description covers specified goods 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

3.

12, 140, 142

The time period of export of value-added products manufactured from specified inputs imported at concessional rate of duty is being extended from six months to twelve months.

4.

143

The benefit of duty exemption on specified inputs for manufacture of leather/synthetic footwear for export is being extended to exporters of shoe-uppers also. The time period of export of value-added products manufactured from specified inputs imported at concessional rate of duty is being extended from six months to twelve months.

5.

 222

The modified description covers copper wire of refined copper of which the maximum cross-sectional dimension exceeds 6 mm or copper rods of refined copper, for the manufacture of photovoltaic ribbon, or tinned copper interconnect or cell interconnect or string interconnect or the photovoltaic connect or photovoltaic ribbon or solar ribbon or manufacture of solar photovoltaic cell or modules.

6.

220 & 230

S.No. 220 pertaining to “Forged steel rings for manufacture of special bearings for use in wind operated electricity generators” is being merged with S.No. 230.

Subsequently, the description of S.No. 230 covering goods for manufacture or the maintenance of wind operated electricity generator components, has been modified.

Sl.No.

S. No. of TABLE I in notification No. 45/2025- Customs

Brief Description

1.

139

Ethylene vinyl acetate (EVA)

2.

157

New Pneumatic tyres, of rubber, of a kind used on aircrafts (other than goods covered under S. Nos. 155 and 156 of the notification No. 45/2025-Customs)

3.

217

Other screws and bolts, nuts and other non-threaded articles falling under tariff items 7318 15 00, 7318 16 00, 7318 29 90