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Core Purpose

This notification amends existing customs notifications by substituting entries for lentils, modifying tariff rates and date extension in prior notifications.

Detailed Summary

This gazette notification issued by the Ministry of Finance (Department of Revenue) amends multiple prior notifications related to customs duties. Notification No. 16/2025-Customs introduces the following changes: - Notification 50/2017-Customs is amended to substitute '5%' for an existing entry against S. No. 21D in the specified table. - Notification 11/2018-Customs is amended to insert a new entry '5A. Lentils (Masur) covered under 0713 40 00.' after Sl. No. 5 in the table. - Notification 11/2021-Customs is amended to substitute '5%' for an existing entry against S. No. 5 in the table. - Notification 49/2021-Customs is amended to omit S. No. 4 and related entries from the table. Separately, Notification No. 17/2025-Customs amends notification 64/2023-Customs to extend the date mentioned therein from '28th February, 2025' to '31st May, 2025'. Notification 16/2025 comes into effect on March 8, 2025, while notification 17/2025 has immediate effect.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-07032025-261505 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 130] NEW DELHI, FRIDAY, MARCH 7, 2025/ PHALGUNA 16, 1946 1618 GI/2025 (1) MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 7th March, 2025 No. 16/2025-Customs G.S.R. 164(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) and section 110 of Finance Act, 2018 (13 of 2018), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely:- TABLE +-----+----------------------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------+ | S. No. | Notification No. and Date | Amendments | +=====+================================================================================================================+==================================================================================================================+ | (1) | (2) | (3) | +-----+----------------------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------+ | 1. | 50/2017-Customs, dated the | In the said notification, in the TABLE, against S. No. 21D, in | | | 30th June, 2017, published in | column (4), for the entry, the entry "5%" shall be substituted; | | | the Gazette of India, | | | | Extraordinary, Part II, Section | | | | 3, Sub-section (i), vide | | | | number G.S.R. 785 (E), dated | | | | the 30th June, 2017 | | +-----+----------------------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------+ | 2. | 11/2018-Customs, dated the | In the said notification, in the TABLE, after Sl. No. 5 and the | | | 2nd February, 2018, published | entries relating thereto, the following Sl. No. and the entries shall | | | in the Gazette of India, | be inserted, namely: - | | | Extraordinary, Part II, Section | +-----+-------------------------------------------+ | | | 3, Sub-section (i), vide | | (1) | (2) | | | | number G.S.R. 114(E), dated | +=====+===========================================+ | | | the 2nd February, 2018 | | "5A. | Lentils (Mosur) covered under 0713 40 00.";| | | | +-----+-------------------------------------------+ | +-----+----------------------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------+ | 3. | 11/2021-Customs, dated the | In the said notification, in the Table, against S. No. 5, in column | | | 1st February, 2021, published | (4), for the entry, the entry "5%" shall be substituted; | | | in the Gazette of India, | | | | Extraordinary, Part II, Section | | | | 3, Sub-section (i), vide | | | | number G.S.R. 69(E), dated | | | | the 1st February, 2021 | | +-----+----------------------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------+ | 4. | 49/2021-Customs, dated the | In the said notification, in the Table, S. No. 4 and the entries | | | 13th October, 2021, published | relating thereto shall be omitted. | | | in the Gazette of India, | | | | Extraordinary, Part II, Section | | | | 3, Sub-section (i), vide | | | | number G.S.R. 734(E), dated | | | | the 13th October, 2021 | | +-----+----------------------------------------------------------------------------------------------------------------+------------------------------------------------------------------------------------------------------------------+ 2. This notification shall come into force with effect from 8th March, 2025. [F. No. 190354/40/2025-TRU] DILMIL SINGH SOACH, Under Secy. Note: 1. The principal notification No. 50/2017-Customs, dated the 30th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, and was last amended vide notification No. 15/2025-Customs, dated the 20th February, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 141(E), dated the 20th February, 2025. 2. The principal notification No. 11/2018-Customs, dated the 2nd February, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 114(E), dated the 2nd February, 2018 and last amended vide notification No. 07/2025-Customs, dated the 1st February, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 100(E), dated the 1st February, 2025. 3. The principal notification No. 11/2021-Customs, dated the 1st February, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E), dated the 1st February, 2021, and was last amended vide notification No. 14/2025-Customs, dated the 13th February, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 136(E), dated the 13th February, 2025. 4. The principal notification No. 49/2021-Customs, dated the 13th October, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 734(E), dated the 13th October, 2021, and was last amended vide notification No. 43/2024-Customs, dated the 13th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 573(E), NOTIFICATION New Delhi, the 7th March, 2025 No. 17/2025-Customs G.S.R. 165(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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 64/2023- Customs, dated the 7th December, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 884(E)., dated the 7th December, 2023, namely:- In the said notification, in the Table, against S. No. 1, in Column (4), for the words and figures "28th day of February, 2025", the words and figures "31st day of May, 2025" shall be substituted. 2. This notification shall come into force with immediate effect. [F. No. 190354/40/2025-TRU] DILMIL SINGH SOACH, Under Secy. Note: The principal notification No. 64/2023-Customs, dated the 07th December, 2023, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 884(E), dated the 07th December, 2023, and was last amended vide notification No. 49/2024-Customs, dated the 26th December, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 782(E), dated the 26th December, 2024.

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