Changes in SWS and AIDC

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-13052026-272488 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 325] NEW DELHI, TUESDAY, MAY 12, 2026/VAISAKHA 22, 1948 3428 GI/2026 (1) 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] TABLE S. No. | Notification No. and Date | Amendments (1) | (2) | (3) 1. | 11/2018-Customs, dated the 2nd February, 2018, 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 | In the said notification, in the TABLE,— | | (i) against Sl. No. 1, in column (2), for the figures "7108,”, the figures “7107, 7108, 7109, 7111, 7112,” shall be substituted; | | (ii) Sl. No. 54A and the entries relating thereto shall be omitted; | | (iii) for Sl. No. 56A and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:– | | (1) | (2) | | "56A. | All goods falling under heading 7118.”; 2. | 11/2021-Customs, dated the 1st February, 2021, 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 | In the said notification, — | | (A) in the TABLE,— | | (i) against Sl. No. 15A, in column (4), for the entry, the entry “5.4%” shall be substituted; | | (ii) against Sl. No. 15B, in column (4), for the entry, the entry “4.35%” shall be substituted; | | (iii) against Sl. No. 15C, in column (4), for the entry, the entry “4.35%” shall be substituted; | | (iv) against Sl. No. 15D, in column (4), for the entry, the entry “5%” shall be substituted; | | (v) for Sl. No. 15E and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:— | | (1) | (2) | (3) | (4) | | "15E. | 7112 | Spent catalyst or ash containing precious metals | 4.35%"; | | | | Provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022: | | | | Provided further that the importer at the time and place of clearance: | | | | (a) gives an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, regarding percentage of precious metals contained in spent catalyst or Ash containing precious metal being imported and to the effect that the said goods are imported for recovery of precious metals.; | | | | (b) produces a certificate from the Ministry of Environment, Forest and Climate Change before the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, permitting import of spent catalyst or Ash containing precious metal for recovery or recycling purposes. [PART II—SEC. 3(i)] (vi) after Sl. No. 15E and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:– (1) | (2) | (3) | (4) "15EA. | 7112 | All goods other than those mentioned at Sl. No. 15E | 5%"; 4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (vii) for Sl. No 15F and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:– (1) | (2) | (3) | (4) "15F. | 7113 | (i) Gold findings; | 5% | | (ii) Silver findings; | 5% | | (iii) Platinum findings. | 5.4%"; | | Explanation. - For the purposes of this entry, gold, silver or platinum findings mean a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place (viii) for Sl. No 15G and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely: - (1) | (2) | (3) | (4) "15G. | 7118 | All goods | 5%"; (ix) after Sl. No. 15G and the entries relating thereto, the following Sl. Nos. and entries shall be inserted, namely:- (1) | (2) | (3) | (4) "15H. | 7107 00 00 | All goods | 5% 15I. | 7109 00 00 | All goods | 5% 15J. | 7111 00 00 | All goods | 5.4% 15K. | 7106, 7108 | Gold and Silver covered under Sl. No. 1 of TABLE of notification No. 57/2000-Customs dated 8th May, 2000 vide number G.S.R.413(E), dated the 8th May, 2000 | 4.35% 15L. | 71 | All goods on which exemption from basic customs duty is claimed and allowed under notification No. 57/2000-Customs, dated 8th May, 2000 vide number G.S.R.413(E), dated the 8th May, 2000, other than those mentioned at Sl. No. 15K | Nil"; (B) in the ANNEXURE, Sl. No. 11 and the entries relating thereto shall be omitted. [PART II—SEC. 3(i)] 5 2. This notification shall come into force on the 13th day of May, 2026. [F. No. 354/04/2026-TRU] DHEERAJ SHARMA, Under Secy. Note:- 1. 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 was last amended vide notification No. 14/2026-Customs, dated the 30th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 330(E) dated the 30th April, 2026. 2. 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. 3/2026-Customs, dated the 1st February, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 84(E) dated the 1st February, 2026. 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. SARVESH KUMAR Digitally signed by SARVESH SRIVASTAVA Date: 2006.05