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Core Purpose

The Central Government exempts imported cotton from the whole of customs duty and Agriculture Infrastructure and Development Cess under the Customs Act, 1962 and the Finance Act, 2021.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued Notification No. 35/2025-Customs, G.S.R. 561(E) on August 18, 2025, to exempt imported goods identified as 'Cotton' (under Heading 5201 of the First Schedule to the Customs Tariff Act, 1975) from the entire customs duty and the Agriculture Infrastructure and Development Cess. This exemption is granted by the Central Government utilizing powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and section 124 of the Finance Act, 2021 (13 of 2021). The notification becomes effective from August 19, 2025, and will remain in force up to and including September 30, 2025. The notification was signed by Dheeraj Sharma, Under Secretary, and bears F. No. CBIC-190354/288/2021-TO(TRU-I).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-18082025-265471 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY NEW DELHI, MONDAY, AUGUST 18, 2025/SHRAVANA 27, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 18th August, 2025 No. 35/2025-Customs G.S.R. 561(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 exempts the goods of the description specified in column (3) of the Table below, falling under the heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the 'Customs Tariff Act'), specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act and from the whole of the Agriculture Infrastructure and Development Cess leviable thereon under the said section of the Finance Act, 2021 (13 of 2021), namely: - TABLE +-------+---------+---------------------+ | Sl. No. | Heading | Description of goods | +=======+=========+=====================+ | (1) | (2) | (3) | +-------+---------+---------------------+ | 1. | 5201 | Cotton | +-------+---------+---------------------+ 2. This notification shall come into force with effect from the 19th day of August, 2025, and shall remain in force up to and inclusive of the 30th day of September, 2025. [F. No. CBIC-190354/288/2021-TO(TRU-I)] DHEERAJ SHARMA, Under Secy. 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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