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Core Purpose

The Central Board of Indirect Taxes and Customs makes further amendments to Notification No. 62/1994-Customs (N.T.) dated the 21st November, 1994, regarding the Union Territory of Lakshadweep.

Detailed Summary

The Ministry of Finance, Department of Revenue, through the Central Board of Indirect Taxes and Customs, issued Notification No. 57/2025 – Customs (N.T.) on September 17, 2025. In exercise of powers conferred by clause (a) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), this notification makes further amendments to the principal Notification No. 62/1994-Customs (N.T.), dated November 21, 1994, which was originally published vide S.O. 829(E) on the same date. The amendments specifically concern the Table in the said notification, against serial number 7A relating to the Union Territory of Lakshadweep. It directs that for the words "Minicoy Islands", it shall now read "(1) Minicoy Islands". Additionally, after item (1) in column (3) and its corresponding entries in column (4), a new item "(2) Agatti Island" shall be inserted in column (3), with "Unloading of baggage and the loading of baggage" as its corresponding entry in column (4). The principal notification was last amended by notification number 81/2024-Customs (N.T.) dated November 14, 2024, published vide S.O. 4932(E) on November 14, 2024.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-17092025-266214 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 4095] NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 17th September, 2025 No. 57/2025 – Customs (N.T.) S.O. 4212(E).—In exercise of the powers conferred by clause (a) of sub-section (1) of the section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the Notification No. 62/1994-Customs (N.T.) dated the 21st November, 1994 of the Government of India, Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 829 (E), dated the 21st November, 1994, namely:- In the said notification in the Table, against serial number 7A relating to the Union Territory of Lakshadweep, for the words, letters and bracket, “Minicoy Islands” read, “(1) Minicoy Islands". In the said notification in the Table, against serial number 7A relating to the Union Territory of Lakshadweep, in column (3) and (4), after item (1) in column (3) and the entries relating thereto in column (4), the following item and entries shall be inserted, namely: - +-----+-----+-------------------+-------------------------------------+ | (1) | (2) | (3) | (4) | +=====+=====+===================+=====================================+ | | | "(2) Agatti Island | Unloading of baggage and the | | | | | loading of baggage" | +-----+-----+-------------------+-------------------------------------+ [F. No. CBIC-52/4/2025] INDRAJIT PANDA, Under Secy. Note:- The principal notification No.62/94-Customs (N.T.), dated the 21st November, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 829(E), dated the 21st November, 1994 and was last amended by notification number 81/2024-Customs (N.T.) dated the 14th November, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 4932(E), dated the 14th November, 2024. 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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