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Core Purpose

Amends customs duty rates by substituting entry for certain goods and inserting new entry for bourbon whiskey in a previous notification.

Detailed Summary

This notification issued by the Ministry of Finance (Department of Revenue) amends the Government of India's Notification No. 11/2021-Customs, dated 1st February, 2021, concerning customs duty rates. The amendment, made under the Customs Act, 1962 and Finance Act, 2021, substitutes the entry for Serial Number 9 in the notification's table, which pertains to "All goods (other than bourbon whiskey)", maintaining a 100% duty. It also inserts a new entry, Serial Number 9C, for "Bourbon whiskey", establishing a 50% customs duty. This notification takes immediate effect.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-13022025-260992 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 102] NEW DELHI, THURSDAY, FEBRUARY 13, 2025/MAGHA 24, 1946 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 13th February, 2025 No. 14/2025-Customs G.S.R. 136(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. 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, namely:- In the said notification, in the Table, - i. for Sl. No. 9. and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely: - +-----+-----------------------------------+-----------------------------------+--------+ | (1) | (2) | (3) | (4) | +=====+===================================+===================================+========+ | "9. | 2204, 2205, 2206, 2208 (other | All goods (other than bourbon | 100%"; | | | than tariff item 2208 30 11 and | whiskey) | | | | 2208 30 91) | | | +-----+-----------------------------------+-----------------------------------+--------+ ii. after Sl. No. 9B., and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:- +------+------------------+-----------------+--------+ | (1) | (2) | (3) | (4) | +======+==================+=================+========+ | "9C. | 2208 30 11, | Bourbon whiskey | 50%". | | | 2208 30 91 | | | +------+------------------+-----------------+--------+ 2. This notification shall come into force with immediate effect. [F. No. 190354/21/2025-TRU] AMREETA TITUS, Director Note: - 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 last amended vide notification No. 06/2025-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. 99(E), dated the 1st February, 2025.

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