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Core Purpose

Levy of export duty on certain articles by amending the Customs Tariff Act, 1975 and making consequential amendments to previous Customs notifications.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued two notifications, No. 27/2025-Customs and No. 28/2025-Customs, dated 30th April, 2025. Notification No. 27/2025-Customs, in exercise of powers under sub-section (1) of section 8 of the Customs Tariff Act, 1975, directs the amendment of the Second Schedule to the Customs Tariff Act by substituting and inserting entries related to Sl. Nos. 6C, 7, and 7A, signifying the levy of export duty on certain articles. Notification No. 28/2025-Customs, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends previous notifications No. 27/2011-Customs and No. 22/2024-Customs. The amendments to Notification 27/2011-Customs involve substituting and inserting entries in its table for various rice types corresponding to tariff items 1006 30 11, 1006 30 19, 1006 30 12, 1006 30 92, 1006 30 91, and 1006 30 99. Notification 22/2024-Customs is amended regarding tariff items 1006 30 91 and 1006 30 99. Both notifications are effective from 1st May, 2025.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-30042025-262782 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 235] NEW DELHI, WEDNESDAY, APRIL 30, 2025/VAISAKHA 10, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th April, 2025 No. 27/2025-Customs G.S.R. 277(E).โ€”Whereas, the Central Government is satisfied that export duty should be levied on certain articles and that circumstances exist which render it necessary to take immediate action. Now, therefore, in exercise of the powers conferred by sub-section (1) of section 8 of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Central Government, hereby directs that the Second Schedule to the Customs Tariff Act shall be amended in the following manner, namely: - (i) In the Second Schedule to the Customs Tariff Act, for Sl. No. 6C and the entries relating thereto, the following shall be substituted, namely:- (ii) after Sl. No. 6C and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: - (iii) against Sl. No. 7, for the entry in column (2), the entry "1006 30 12, 1006 30 92" shall be substituted; (iv) for Sl. No. 7A and the entries relating thereto, the following shall be substituted, namely:- (v) after Sl. No. 7A and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: - 2. This notification shall come into force from 1st May, 2025. NOTIFICATION New Delhi, the 30th April, 2025 No. 28/2025-Customs G.S.R. 278(E). In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely:- TABLE +-----+-----------------------------------+----------------------------------------------------------------------------------------------------------------+--------+ | S. No. | Notification No. | Amendments | | | | and Date | | | +=====+===================================+================================================================================================================+========+ | (1) | (2) | (3) | (4) | +=====+===================================+================================================================================================================+========+ | 1. | 27/2011-Customs, dated | In the said notification, in the TABLE,- | | | | the 1st March, 2011, | | | | | published in the Gazette | (i) for Sl. No. 6C and the entries relating thereto, the | | | | of India, Extraordinary, | following shall be substituted, namely:- | | | | Part II, Section 3, Sub- | | | | | section (i), vide number | +-----+--------------+-----------------------------------+--------+ | | | | G.S.R. 153(E), dated the | | (1) | (2) | (3) | (4) | | | | | 1st March, 2011 | +=====+==============+===================================+========+ | | | | | | "6C. | 1006 30 11 | Parboiled Rice, GI | Nil"; | | | | | | | | | recognised | | | | | | | +-----+--------------+-----------------------------------+--------+ | | | | | | | | | | (ii) after Sl. No. 6C and the entries relating thereto, the | | | | | following Sl. No. and entries shall be inserted, namely: - | | | | | | | | | | +-----+--------------+------------------------+--------+ | | | | | | (1) | (2) | (3) | (4) | | | | | | +=====+==============+------------------------+========+ | | | | | | "6D. | 1006 30 19 | Other Parboiled Rice | Nil"; | | | | | | +-----+--------------+------------------------+--------+ | | | | | | | | | | (iii) against Sl. No. 7, for the entry in column (2), the entry | | | | | "1006 30 12, 1006 30 92" shall be substituted; | | | | | | | | | | (iv) for Sl. No. 7A and the entries relating thereto, the | | | | | following shall be substituted, namely:- | | | | | | | | | | +-----+--------------+--------------------------+--------+ | | | | | | (1) | (2) | (3) | (4) | | | | | | +=====+==============+--------------------------+========+ | | | | | | "7A. | 1006 30 91 | Other Rice, GI | Nil"; | | | | | | | | | Recognised | | | | | | | +-----+--------------+--------------------------+--------+ | | | | | | | | | | (v) after Sl. No. 7A and the entries relating thereto, the | | | | | following Sl. No. and entries shall be inserted, namely: - | | | | | | | | | | +-----+--------------+----------------------------------------------------------------------------------------------------------------+--------+ | | | | (1) | (2) | (3) | (4) | | | | +=====+==============+================================================================================================================+========+ | | | | "7ะ’. | 1006 30 99 | Semi milled or wholly milled rice whether or not polished or | Nil"; | | | | | | | glazed (other than those covered under Tariff items 1006 30 11, | | | | | | | | 1006 30 12, 1006 30 19, 1006 30 91, 1006 30 92) | | | | | | | | | | | | | +-----+--------------+----------------------------------------------------------------------------------------------------------------+--------+ +-----+-----------------------------------+----------------------------------------------------------------------------------------------------------------+--------+ | 2. | 22/2024-Customs, dated | In the said notification, in the TABLE, against Sl. No. 1, in column (2), | | | | the 2nd April, 2024, | for the entry, the entry โ€œ1006 30 91, 1006 30 99" shall be substituted. | | | | published in the Gazette | | | | | of India, Extraordinary, | | | | | Part II, Section 3, Sub- | | | | | section (i), vide number | | | | | G.S.R. 236 (E), dated the | | | | | 2nd April, 2024 | | | +-----+-----------------------------------+----------------------------------------------------------------------------------------------------------------+--------+ 2. This notification shall come into force from 1st May, 2025. DHEERAJ SHARMA, Under Secy. Note: 1. The principal notification No. 27/2011-Customs, dated the 1st March, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 153(E), dated the 1st March, 2011 and was last amended vide notification No. 19/2025-Customs, dated the 22nd March, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 186(E), dated the 22nd March, 2025. 2. The principal notification No. 22/2024-Customs, dated the 2nd April, 2024, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 236(E), dated the 2nd April, 2024.

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