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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-20042026-271942
EXTRAORDINARY
PART IIโSection 3โSub-section (i)
PUBLISHED BY AUTHORITY
No. 273]
NEW DELHI, MONDAY, APRIL 20, 2026/CHAITRA 30, 1948
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 20th April, 2026
No. 39/2026 - Customs (N.T.)
G.S.R. 297(E). โ In exercise of the powers conferred by clause (aa) of sub-section (1) read with sub-section
(2) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the
following further amendment in the notification of the Government of India in the Ministry of Finance (Department of
Revenue) No. 12/97-Customs (N.T.) dated the 2nd April, 1997, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997, namely:-
In the said notification, in the Table, against serial number 11 relating to the State of Tamil Nadu, in column
(3) the item (viii), and the corresponding entry thereto in column (4) shall be omitted.
[F. No. CBIC-52/27/2026]
INDRAJIT PANDA, Under Secy.
Note :- The principal notification No.12/97-Customs(N.T.), dated the 2nd April, 1997 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997
and last amended by notification number 36/2026-Customs (N.T.) dated the 6th April, 2026, published in the
Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 253(E), dated the
6th April, 2026.
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