Duty reduction notifications

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02042026-271497 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 227] NEW DELHI, WEDNESDAY, APRIL 1, 2026/CHAITRA 11, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st April, 2026 No. 12/2026-Customs G.S.R. 246(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 exempts the goods of the description specified in column (3) of the Table below and falling within the heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entries in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, namely:- TABLE +-------+-----------------------------------+---------------------------------------------------------+------+ | S.No. | Heading or sub-heading or | Description of goods | Rate | | | tariff item | | | +=======+===================================+=========================================================+======+ | (1) | (2) | (3) | (4) | +-------+-----------------------------------+---------------------------------------------------------+------+ | 1. | 2814 10 00 | Anhydrous ammonia | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 2. | 2902 30 00 | Toluene | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 3. | 2902 50 00 | Styrene | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 4. | 2903 12 00 | Dichloromethane (methylene chloride) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 5. | 2903 21 00 | Vinyl chloride monomer | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 6. | 2905 11 00 | Methanol (methyl alcohol) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 7. | 2905 12 20 | Isopropyl alcohol | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 8. | 2905 31 00 | Monoethylene Glycol (MEG) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 9. | 2907 11 10 | Phenol | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 10. | 2915 21 00 | Acetic acid | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 11. | 2915 32 00 | Vinyl acetate monomer | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 12. | 2917 36 00 | Purified Terephthalic Acid (PTA) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 13. | 2921 21 00 | Ethylenediamine | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 14. | 2922 11 10, 2922 11 90, | Di Ethanolamine and Mono Ethanolamine | Nil | | | 2922 12 00 | | | +-------+-----------------------------------+---------------------------------------------------------+------+ | 15. | 2929 10 20 | Toluene di-isocyanate | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 16. | 3102 30 00 | Ammonium nitrate | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 17. | 3817 00 11 | Linear alkylbenzenes | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 18. | 3901 | Polymers of ethylene (including Ethylene-vinyl acetate) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 19. | 3902 10 00, 3902 30 00, | Polypropylene | Nil | | | 3902 90 00 | | | +-------+-----------------------------------+---------------------------------------------------------+------+ | 20. | 3903 11 00, 3903 19 10, | Polystyrene | Nil | | | 3903 19 90 | | | +-------+-----------------------------------+---------------------------------------------------------+------+ | 21. | 3903 20 00 | Styrene-acrylonitrile (SAN) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 22. | 3903 30 00 | Acrylonitrile-butadiene-styrene (ABS) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 23. | 3904 10 10, 3904 10 20, | Polyvinyl Chloride (PVC) | Nil | | | 3904 10 90 | | | +-------+-----------------------------------+---------------------------------------------------------+------+ | 24. | 3904 61 00 | Polytetrafluoroethylene | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 25. | 3905 12, 3905 19 | Poly (vinyl acetate) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 26. | 3905 30 00 | Poly (vinyl alcohol) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 27. | 3906 10 10, 3906 10 90 | Poly (methyl methacrylate) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 28. | 3907 10 00 | Polyoxymethylene (POM- acetal) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 29. | 3907 29 | Polyols | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 30. | 3907 29 90 | Polyether Ether Ketone (PEEK) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 31. | 3907 30 10 | Epoxy resins | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 32. | 3907 40 00 | Polycarbonates | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 33. | 3907 50 00 | Alkyd resins | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 34. | 3907 61, 3907 69 | Poly (ethylene terephthalate) (PET) Chips | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 35. | 3907 91 20 | Unsaturated polyester resins | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 36. | 3907 91 50 | Poly (butylene terepthalate) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 37. | 2912 11 00, 3909 10 10, | Formaldehyde, Urea formaldehyde, Melamine | Nil | | | 3909 20 10, 3909 40 20 | formaldehyde, Phenol formaldehyde | | +-------+-----------------------------------+---------------------------------------------------------+------+ | 38. | 3909 50 00 | Polyurethanes | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 39. | 3911 90 90 | Polyphenylene sulphide (PPS) | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ | 40. | 4002 | Poly butadiene, Styrene butadiene | Nil | +-------+-----------------------------------+---------------------------------------------------------+------+ 2. This notification shall come into force on 2nd April, 2026 and shall remain in force up to and inclusive of the 30th June, 2026. [F. No. 354/1/2026- TRU] DHEERAJ SHARMA, Under Secy. NOTIFICATION New Delhi, the 1st April, 2026 No. 13/2026-Customs G.S.R. 247(E). — In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in column (2) of the said Table, from so much of the Agriculture Infrastructure and Development Cess leviable thereon under the said section of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in column (4) of the said Table, namely:- TABLE +-----+------------+-------------------+------+ | S.No. | Tariff item | Description of goods | Rate | +=====+============+===================+======+ | (1) | (2) | (3) | (4) | +-----+------------+-------------------+------+ | 1. | 3102 30 00 | Ammonium nitrate | Nil | +-----+------------+-------------------+------+ 2. This notification shall come into force on 2nd April, 2026 and shall remain in force up to and inclusive of the 30th June, 2026. [F. No. 354/1/2026- TRU] DHEERAJ SHARMA, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. KUMER Digitally signed by KUMER CHAND CHAND MEENA MEENA Date: 2026.04.02 01:49:32 +05'30'