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Core Purpose

This notification makes further amendments to Notification No. 50/2017-Customs, dated 30th June, 2017, issued by the Ministry of Finance (Department of Revenue).

Detailed Summary

The Ministry of Finance (Department of Revenue) issued Notification No. 40/2025-Customs, dated 25th September, 2025 (G.S.R. 717(E)), exercising powers under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975). This notification makes further amendments to the principal Notification No. 50/2017-Customs, dated 30th June, 2017 (G.S.R. 785(E)). The amendments, effective from 30th September, 2025, involve changes in the TABLE of the said notification. Specifically, against S. No. 597, the second proviso in column (3) is replaced with two new provisos, stating that item (i) shall cease to have effect after 30th September, 2025, and items (iii) and (v) shall cease to have effect after 30th September, 2027. Additionally, for S. Nos. 598, 601, 602, and 603, the figures '2025' in column (3) are substituted with '2027'. The principal notification was last amended by Notification No. 39/2025-Customs, dated 17th September, 2025 (G.S.R.643(E)).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-25092025-266423 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 633] NEW DELHI, THURSDAY, SEPTEMBER 25, 2025/ASVINA 3, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 25th September, 2025 No. 40/2025-Customs 6429 GI/2025 G.S.R. 717(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:- In the said notification, in the TABLE, - (i) against S. No. 597, in column (3), for the second proviso, the following provisos shall be substituted, namely:- "Provided further that item (i) shall cease to have effect after 30th September, 2025: Provided also that items (iii) and (v) shall cease to have effect after 30th September, 2027."; (ii) against S. No. 598, in column (3), for the figures, "2025", the figures, "2027" shall be substituted; (iii) against S. No. 601, in column (3), for the figures, "2025", the figures, "2027" shall be substituted; (iv) against S. No. 602, in column (3), for the figures, “2025”, the figures, “2027" shall be substituted; (v) against S. No. 603, in column (3), for the figures, “2025”, the figures, “2027” shall be substituted. 2. This notification shall come into force with effect from 30th September, 2025. [F. No.190352/02/2023-TRU] DHEERAJ SHARMA, Under Secy. Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017 and was last amended vide notification No. 39/2025-Customs, dated the 17th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.643(E), dated the 17th September, 2025.

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