Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-29102025-267254
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 714]
NEW DELHI, WEDNESDAY, OCTOBER 29, 2025/ KARTIKA 7,1947
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 29th October, 2025
No. 46/2025-Customs
G.S.R. 798(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 tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of
1975), specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of
the duty of customs leviable thereon under the said First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is
in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said
Table and from so much of the Agriculture Infrastructure and Development Cess (hereinafter referred to as ‘AIDC')
leviable thereon under the said section of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated
at the AIDC rate specified in the corresponding entry in column (5) of the said Table, subject to the condition as
specified in column (6) of the said Table, namely :-
TABLE
+---------+-------------+----------------------+---------------|-----------+----------------------------------------------------------------------------------------------------+
| Sl. No. | Tariff item | Description of goods | Standard Rate | AIDC Rate | Condition |
+---------+-------------+----------------------+---------------|-----------+----------------------------------------------------------------------------------------------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+---------+-------------+----------------------+---------------|-----------+----------------------------------------------------------------------------------------------------+
| 1. | 0713 10 10 | Yellow Peas | 10% | 20% | In respect of the said goods, the Bill of Lading is issued on or after 1st day of November, 2025. |
+---------+-------------+----------------------+---------------|-----------+----------------------------------------------------------------------------------------------------+
2. This notification shall come into force with effect from the 1st day of November, 2025.
[F. No. CBIC-190354/132/2025-TRU]
DHEERAJ SHARMA, Under Secy.
NOTIFICATION
New Delhi, the 29th October, 2025
No. 47/2025-Customs
G.S.R. 799(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 makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 64/2023-Customs,
dated the 7th December, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 884(E)., dated the 7th December, 2023, namely:-
In the said notification, in the Table, against S. No. 1, in Column (4), for the words and figures
"31st day of March, 2026", the words and figures "31st day of October, 2025" shall be substituted.
[F. No. CBIC-190354/132/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 64/2023-Customs, dated the 7th December, 2023, was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 884(E), dated the 7th December, 2023,
and was last amended vide notification No. 31/2025-Customs, dated the 30th May, 2025, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 355(E), dated the 30th May, 2025.
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.
SARVESH KUMAR SRIVASTAVA
Digitally signed by SARVESH KUMAR
SRIVASTAVA
Date: 2025.10.29 22:15:51
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