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Core Purpose

Amends customs duty entries for tanned hides and skins of bovine, sheep, lambs and other animals by substituting and inserting new entries in a previous notification.

Detailed Summary

The notification, issued by the Ministry of Finance (Department of Revenue), introduces amendments to notification No. 27/2011-Customs, dated 1st March, 2011, effective from February 2, 2025. These amendments modify the Table within the principal notification concerning customs duty entries related to tanned hides and skins. Specifically, the notification: - Substitutes entries for serial numbers 25C, 25D, and 25E in column (3) which describe goods. - Inserts a new serial number 25J after serial number 25I. - The substituted entries pertain to descriptions of "Tanned hides and skins of bovine (including buffalo) or equine animals, other than E.I. tanned leather", "Tanned skins of sheep or lambs, other than E.I. tanned leather", and "Tanned hides and skins of other animals, other than E.I. tanned leather". - The inserted entry for serial number 25J is "Crust leather (hides and skins)" which is assigned a 'Nil' duty rate in column (4).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01022025-260683 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 63] NEW DELHI, SATURDAY, FEBRUARY 1, 2025/MAGHA 12, 1946 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st February, 2025 No. 03/2025-Customs G.S.R. 96(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 in the Ministry of Finance (Department of Revenue) No. 27/2011- Customs, dated the 1st March, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 153(E), dated the 1st March, 2011, namely :- In the said notification, in the Table,- (i) against serial number 25C, for the entry in column (3), the following entry shall be substituted, namely :- "Tanned hides and skins of bovine (including buffalo) or equine animals, other than E.I. tanned leather"; (ii) against serial number 25D, for the entry in column (3), the following entry shall be substituted, namely :- "Tanned skins of sheep or lambs, other than E.I. tanned leather"; (iii) against serial number 25E, for the entry in column (3), the following entry shall be substituted, namely :- "Tanned hides and skins of other animals, other than E.I. tanned leather"; (iv) after S. No. 251 and the entries relating thereto, the following S. No. and the entries shall be inserted, namely:- +-------+---------------------------------------------+-----------------------------+-------+ | (1) | (2) | (3) | (4) | +=======+=============================================+=============================+=======+ | "25J. | 4104 41 00, | Crust leather (hides and | Nil". | | | 4104 49 00, | skins) | | | | 4105 30 00, | | | | | 4106 22 00, | | | | | 4106 32 00 or | | | | | 4106 92 00 | | | +-------+---------------------------------------------+-----------------------------+-------+ 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. 27/2011-Customs, dated the 1st March, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 153(E), dated the 1st March, 2011 and last amended vide notification No. 37/2024-Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 440(E), dated the 23rd July, 2024.

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