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Core Purpose

This notification makes a further amendment to Notification No. 12/97-Customs (N.T.) dated 2nd April, 1997, by omitting item (viii) and its corresponding entry from the Table against serial number 11 relating to the State of Tamil Nadu.

Detailed Summary

The Ministry of Finance (Department of Revenue), through the Central Board of Indirect Taxes and Customs, issued Notification No. 39/2026 - Customs (N.T.), G.S.R. 297(E) on 20th April, 2026. This notification exercises 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), to make a further amendment to the Government of India's Notification No. 12/97-Customs (N.T.) dated 2nd April, 1997, which was published as G.S.R. 193 (E). Specifically, the amendment directs that in the Table of the said principal notification, against serial number 11 relating to the State of Tamil Nadu, item (viii) in column (3) and its corresponding entry in column (4) shall be omitted. The principal notification No. 12/97-Customs (N.T.) was last amended by notification number 36/2026-Customs (N.T.) dated 6th April, 2026, published as G.S.R. 253(E).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-20042026-271942 EXTRAORDINARY PART IIโ€”Section 3โ€”Sub-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. 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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