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Core Purpose

Amends Notification No. 77/2023-Customs (N.T.) to revise figures for specific tariff items in Chapter 71 of the Schedule.

Detailed Summary

The Ministry of Finance, Department of Revenue, through Notification No. 26/2025 – Customs (N.T.) dated 17th April, 2025, issues further amendments to Notification No. 77/2023 – Customs (N.T.) dated 20th October, 2023. Acting under powers from Section 75 of the Customs Act, 1962, Sub-section (2) of Section 37 of the Central Excise Act, 1944, and rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017, the Central Government amends the Schedule of the principal notification. In Chapter 71, the figures in column (4) are substituted as follows: for tariff item 711301, "335.50" is replaced with "405.40"; for tariff item 711302, "4468.10" is replaced with "4950.03"; and for tariff item 711401, "4468.10" is replaced with "4950.03". The principal Notification 77/2023 was last amended by Notification No. 55/2024-Customs (N.T.) dated 23rd August, 2024.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-17042025-262521 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 197] NEW DELHI, THURSDAY, APRIL 17, 2025/CHAITRA 27, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th April, 2025 No. 26/2025 – Customs (N.Τ.) G.S.R. 236(E).— In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 77/2023 – Customs (N.T.), dated the 20th October, 2023, published vide number G.S.R. 792 (E), dated the 20th October, 2023, namely:- In the said notification, in the Schedule, in Chapter -71, - (i) against tariff item 711301, in the entry in column (4), for the figures “335.50”, the figures “405.40" shall be substituted; (ii) against tariff item 711302, in the entry in column (4), for the figures "4468.10", the figures "4950.03" shall be substituted; (iii) against tariff item 711401, in the entry in column (4), for the figures "4468.10", the figures “4950.03” shall be substituted. [F. No. 605/13/2023-(DBK)] MALAY SAMIR, Director (Drawback) Note: The principal Notification No. 77/2023-Customs (N.T.), dated the 20th October, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 20th October, 2023 vide number G.S.R. 792(E), dated the 20th October, 2023 and was last amended by Notification No. 55/2024-Customs (N.T.), dated the 23rd August, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 23rd August, 2024 vide number G.S.R. 517(E), dated the 23rd August, 2024.

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