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Core Purpose

The Central Government amends Notification No. 27/2011-Customs and Notification No. 45/2025-Customs under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued Notification No. 48/2025-Customs (G.S.R. 847(E)) on 14th November, 2025, to amend two existing customs notifications in the public interest. Firstly, Notification No. 27/2011-Customs, dated 1st March, 2011 (G.S.R. 153(E)), which was last amended by Notification No. 28/2025-Customs, dated 30th April, 2025 (G.S.R. 278(E)), is amended by inserting Sl. No. 66 in its TABLE for 'Cane Molasses' (HS Code 1703 10 00) with a 'Nil' entry. Secondly, Notification No. 45/2025-Customs, dated 24th October, 2025 (G.S.R. 781(E)), is amended in two ways: against S. No. 43 in TABLE I, column (2), the entry '1508, 1509, 1510 (other than 1510 10 00), 1512 (other than 1512 11 10), 1513, 1515' is substituted; and after Sl. No. 45, a new Sl. No. 45A is inserted for 'All goods' under HS Code '1510 10 00' with a 15% rate.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-14112025-267675 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 761] NEW DELHI, FRIDAY, NOVEMBER 14, 2025/KARTIKA 23, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 14th November, 2025 No. 48/2025-Customs G.S.R. 847(E).β€”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 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. | Amendments | and Date | (1) | (2) | (3) -------+------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 1. | 27/2011-Customs, dated the | In the said notification, in the TABLE,- | 1st March, 2011, published in | | the Gazette of India, | after Sl. No. 65 and the entries relating thereto, the following Sl. | Extraordinary, Part II, Section | No. and the entries shall be inserted, namely: - | 3, Sub-section (i), vide | | number G.S.R. 153(E), | | dated the 1st March, 2011 | (1) | (2) | (3) | (4) | | ------+------------+--------------+----- | | "66. | 1703 10 00 | Cane Molasses | Nil"; 2. | 45/2025-Customs, dated the | In the said notification, in the TABLE I,- | 24th October, 2025, published | | in the Gazette of India, | i. against S. No. 43, in column (2), for the entry, the entry "1508, | Extraordinary, Part II, Section | 1509, 1510 (other than 1510 10 00), 1512 (other than 1512 11 10), | 3, Sub-section (i), vide | 1513, 1515" shall be substituted; | number G.S.R. 781(E), | | dated the 24th October, 2025 | ii. after Sl. No. 45 and the entries relating thereto, the following | | Sl. No. and the entries shall be inserted, namely: - | | | | (1) | (2) | (3) | (4) | (5) | (6) | | ------+------------+-----------+-----+-----+----- | | "45A. | 1510 10 00 | All goods | 15% | - | -". [F. No. 190354/137/2025-TRU DHEERAJ SHARMA, Under Secy. Note: 1. 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 was last amended vide notification No. 28/2025-Customs, dated the 30th April, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 278(E), dated the 30th April, 2025. 2. The principal notification No. 45/2017-Customs, dated the 24th October, 2025, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025. 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.

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