Budget notification

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01022025-260681 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 68] NEW DELHI, SATURDAY, FEBRUARY 1, 2025/MAGHA 12, 1946 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st February, 2025 No. 08/2025-Customs G.S.R. 101(E). In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 328(E), dated the 30th April, 2022, namely:- In the said notification, I. in TABLE I, - (i) serial numbers 1412, 1413, 1414, 1415, 1418, 1419 and the entries relating thereto shall be omitted; (ii) serial numbers 3577, 3578 and the entries relating thereto shall be omitted; (iii) serial numbers 4037, 4038, 4039, 4040, 4041, 4042, 4043, 4044, 4045, 4046, 4047, 4048, 4049, 4050, 4051, 4052, 4053, 4054, 4055, 4056, 4057, 4058 and the entries relating thereto shall be omitted; (iv) serial numbers 6856, 6857, 6858, 6859, 6860, 6861, 6862, 6863, 6864, 6865, 6866, 6867, 6868, 6869, 6870, 6871, 6872, 6873, 6874, 6875, 6876, 6877, 6878, 6879, 6880, 6881, 6882, 6883, 6884, 6885 and the entries relating thereto shall be omitted; (v) serial numbers 6935, 6939, 6940 and the entries relating thereto shall be omitted; (vi) serial numbers 9991, 9992, 9993 and the entries relating thereto shall be omitted; (vii) serial numbers 10164, 10165, 10166 and the entries relating thereto shall be omitted; (viii) serial numbers 10200, 10201, 10202, 10203, 10204, 10205 and the entries relating thereto shall be omitted; II. in TABLE II, - (i) after serial number 47 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - +-----+----------+-----------+------+------+ | "47A | 25151100 | All goods | 20 | 8 | +-----+----------+-----------+------+------+ | 47B | 25151210 | All goods | 20 | 8 | +-----+----------+-----------+------+------+ | 47C | 25151220 | All goods | 20 | 8 | +-----+----------+-----------+------+------+ | 47D | 25151290 | All goods | 8 | 0 | +-----+----------+-----------+------+------+ | 47E | 25161100 | All goods | 5 | 0 | +-----+----------+-----------+------+------+ | 47F | 25161200 | All goods | 5 | 0"; | +-----+----------+-----------+------+------+ (ii) after serial number 50 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - +-----+----------+-----------+------+------+ | "50A | 34060010 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50B | 34060090 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50C | 39206210 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50D | 39206290 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50E | 39207911 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50F | 39207912 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50G | 39207919 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50H | 39207991 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 501 | 39207992 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50J | 39207999 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50K | 39209211 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50L | 39209212 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50M | 39209219 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50N | 39209291 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 500 | 39209292 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50P | 39209299 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50Q | 39209310 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50R | 39209320 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50S | 39209390 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50T | 39209410 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50U | 39209420 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50V | 39209490 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50W | 39211400 | All goods | 0 | 0 | +-----+----------+-----------+------+------+ | 50X | 39211900 | All goods | 0 | 0"; | +-----+----------+-----------+------+------+ (iii) after serial number 58 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - +-----+----------+-----------+------+------+ | "58A | 64031200 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58B | 64032011 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58C | 64032012 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58D | 64032013 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58E | 64032019 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58F | 64032021 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58G | 64032022 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58H | 64032023 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 581 | 64032029 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58J | 64032030 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58K | 64032040 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58L | 64032090 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58M | 64035111 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58N | 64035112 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 580 | 64035113 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58P | 64035119 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58Q | 64035190 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58R | 64035910 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58S | 64035920 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58T | 64035930 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58U | 64035990 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58V | 64039110 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58W | 64039120 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58X | 64039910 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58Y | 64039920 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58Z | 64039990 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58ZA | 64042000 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58ZB | 64051000 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58ZC | 64052000 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58ZD | 64059000 | All goods | 20 | 0 | +-----+----------+-----------+------+------+ | 58ZE | 68021000 | All goods | 16 | 0 | +-----+----------+-----------+------+------+ | 58ZF | 68029100 | All goods | 20 | 8 | +-----+----------+-----------+------+------+ | 58ZG | 68029200 | All goods | 20 | 8"; | +-----+----------+-----------+------+------+ (iv) after serial number 73 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | "74 | 85414200 | All goods | 0 | 0 | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | 75 | 85414300 | All goods | 0 | 0 | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | 76 | 85414900 | All goods | 0 | 0 | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | 77 | 87041010, | Motor vehicles (excluding electrically operated vehicles), if imported, | 10.5 | 0 | | | 87041090, | | | | | | 87042100, | (1) as a Completely Knocked Down (CKD) kit containing all the | | | | | 87042200, | necessary components, parts or sub- | | | | | 87042300, | assemblies, for assembling a complete | | | | | 87043100, | vehicle, with, - | | | | | 87043200, | | | | | | 87044100, | (a) engine, gearbox and transmission | | | | | 87044200, | mechanism not in a pre-assembled | | | | | 87044300, | condition; | | | | | 87045100, | | | | | | 87045200, | | | | | | 87046000, | | | | | | 87049012, | | | | | | 87049019, | | | | | | 87049090 | | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | | | (b) engine or gearbox or transmission | 17.5 | 0 | | | | mechanism in pre-assembled form but | | | | | | not mounted on a chassis or a body | | | | | | assembly. | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | | | (2) other than (1) above. | 20 | 8 | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | 78 | 87041010, | Electrically operated vehicles, if | 10.5 | 0 | | | 87041090, | imported- | | | | | 87042100, | | | | | | 87042200, | (1) incomplete or unfinished, as a | | | | | 87042300, | knocked down kit containing | | | | | 87043100, | necessary components, parts or sub- | | | | | 87043200, | assemblies for assembling a complete | | | | | 87044100, | vehicle, including battery pack, motor, | | | | | 87044200, | motor controller, charger, power control | | | | | 87044300, | unit, energy monitor, brake | | | | | 87045100, | system, whether or not | | | | | 87045200, | individually pre-assembled, | | | | | 87046000, | with- | | | | | 87049012, | | | | | | 87049019, | (a) none of the above components, | | | | | 87049090 | parts or sub-assemblies inter- | | | | | | connected with each other and not | | | | | | mounted on a chassis | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | | | (b) any of the above components, | 17.5 | 0 | | | | parts or sub-assemblies inter- | | | | | | connected with each other but | | | | | | not mounted on a chassis | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | | | (2) in a form other than (1) above | 20 | 8 | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | | | Explanation. For the removal of | | | | | | doubts, the exemption contained in the | | | | | | items (1)(a) and (1)(b) of this entry | | | | | | shall be available, even if one or more | | | | | | of the components, parts or sub- | | | | | | assemblies required for assembling a | | | | | | complete vehicle are not imported in | | | | | | the kit, provided that the kit as | | | | | | presented, is classifiable under the | | | | | | heading 8702 or 8704 of the Customs | | | | | | Tariff Act, 1975 as per the general rules | | | | | | of interpretation. | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | 79 | 87041010, | Refrigerated Motor Vehicles | 0 | 0 | | | 87041090, | | | | | | 87042100, | | | | | | 87042200, | | | | | | 87042300, | | | | | | 87043100, | | | | | | 87043200, | | | | | | 87044100, | | | | | | 87044200, | | | | | | 87044300, | | | | | | 87045100, | | | | | | 87045200, | | | | | | 87046000, | | | | | | 87049012, | | | | | | 87049011, | | | | | | 87049019, | | | | | | 87049090 | | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | 80 | 87111010 | All goods | 0 | 0 | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | 81 | 87111020 | All goods | 0 | 0 | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | 82 | 87111090 | All goods | 0 | 0 | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | 83 | 87113010, | Motor cycles (including mopeds) and | 10.5 | 0 | | | 87113020, | cycles fitted with an auxiliary | | | | | 87113090, | motor (excluding electrically | | | | | 87114010, | operated motor cycles and | | | | | 87114090, | cycles), with or without side | | | | | 87115000, | cars, and side cars, new, which | | | | | 87116010, | have not been registered | | | | | 87116020, | anywhere prior to importation, | | | | | 87116030, | (1) as a Completely Knocked | | | | | 87116090, | Down (CKD) kit containing all | | | | | 87119010, | the necessary components, parts | | | | | 87119090 | or sub- assemblies, for | | | | | | assembling a complete vehicle, | | | | | | with,- | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | | | (a) engine, gearbox and | | | | | | transmission mechanism not in a | | | | | | pre-assembled condition | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | | | (b) engine or gearbox or | 17.5 | 0 | | | | transmission mechanism in pre- | | | | | | assembled form, not mounted | | | | | | on a | | | | | | body assembly. | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | | | (2) in a form other than (1) above | 35 | 0 | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | 84 | 87113010, | Electrically operated vehicles, if | 10.5 | 0 | | | 87113020, | imported- | | | | | 87113090, | | | | | | 87114010, | (1) incomplete or unfinished, as a | | | | | 87114090, | knocked down kit containing | | | | | 87115000, | necessary components, parts or | | | | | 87116010, | sub- assemblies for assembling a | | | | | 87116020, | complete vehicle, including | | | | | 87116030, | battery pack, motor, motor | | | | | 87116090, | controller, charger, power control | | | | | 87119010, | unit, energy monitor, brake | | | | | 87119090 | system, whether or not | | | | | | individually pre-assembled, | | | | | | with- | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | | | (a) none of the above components, | | | | | | parts or sub-assemblies inter- | | | | | | connected with each other and not | | | | | | mounted on a chassis | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | | | (b) any of the above components, | 17.5 | 0 | | | | parts or sub-assemblies inter- | | | | | | connected with each other but not | | | | | | mounted on a chassis | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | | | (2) in a form other than (1) above | 35 | 0 | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | | | Explanation. For the removal of | | | | | | doubts, the exemption contained in the | | | | | | items (1)(a) and (1)(b) of this entry | | | | | | shall be available, even if one or more | | | | | | of the components, parts or sub- | | | | | | assemblies required for assembling a | | | | | | complete vehicle are not imported in | | | | | | the kit, provided that the kit as | | | | | | presented, is classifiable under the | | | | | | heading 8711 of the Customs Tariff | | | | | | Act, 1975 as per the general rules of | | | | | | interpretation. | | | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ | 85 | 87120010 | All goods | 20 | 1". | +-----+-----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------+------+ 2. This notification shall come into force on the 2nd day of February, 2025. [F. No. 334/03/2025-TRU] AMREETA TITUS, Dy. Secy. Note: The principal notification No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 328(E), dated the 30th April, 2022 and was last amended vide notification No. 45/2024-Customs, dated the 30th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.604(E), dated the 30th September, 2024.