THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body Notification G.S.R. 604(E). No. 45/2024-Customs, Dated 30th September, 2024

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 directs that each of the notification issued by the Government of India in the Ministry of Finance (Department of Revenue) as specified in column (2) of the Table below, shall be amended in the manner specified in the corresponding entries in column (3) of the said Table, namely: -

TABLE

Sl. No.

Notification Number and Date

Amendments

(1)

(2)

(3)

Notification No. 24/2005- Customs, dated the 1^st March, 2005 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 123(E), dated the 1^st March, 2005

In the said notification, in the TABLE, against serial number 4, in column (3), for the words "except Ink cartridges, with print head assembly; Ink cartridges, without print head assembly; Ink spray nozzle", the words "except cartridges or toners with print head assembly; cartridges or toners, without print head assembly; Ink spray nozzle" shall be substituted;

Notification No. 73/2005- Customs, dated the 22^nd July, 2005 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 498(E), dated the 22^nd July, 2005

In the said notification, in the TABLE,-

(i) against serial number 46, for the entry in column (2), the entry

"2906 11" shall be substituted;

(ii) against serial number 181, for the entry in column (2), the entry "8806 10 00 to 8807 30 20" shall be substituted;

Notification No. 101/2007- Customs dated 11^thSeptember, 2007 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 583(E), dated the 11^th September, 2007

In the said notification, in the TABLE,-

(i) serial number 276 and the entries relating thereto shall be omitted;

(ii) after serial number 277 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -

"277A.	1905 90 51	All goods	50%
277B.	1905 90 59	All goods	50%";

(iii) against serial number 938, for the entry in column (2), the entry "7610 90 21, 7610 90 29" shall be substituted;

(iv) against serial number 1016, for the entry in column (2), the entry "8807 30 10, 8807 30 20" shall be substituted;

Notification No. 10/2008- Customs, dated the 15th January, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 33(E), dated the 15th January, 2008

In the said notification, in the TABLE,-

(i) after serial number 203 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"203A

3920 10 93

All goods

5.00%";

(ii) against serial number 299, for the entry in column (2), the entry "63079091, 63079092, 63079099" shall be substituted;

Notification No. 57/2009-Customs dated 30th May, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 371(E), dated the 30th May, 2009

In the said notification, in the TABLE,-

(i) after serial number 357 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"357A

8479 89 80

All goods

20%";

(ii) against serial number 408, for the entry in column (2), the entries "8537 10 10, 8537 10 90" shall be substituted;

Notification No. 151/2009-Customs, dated the 31st December, 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 942(E), dated the 31st December, 2009

In the said notification, in the TABLE, against serial number 93A, for the entry in column (2), the entry "8807 30" shall be substituted;

Notification 152/2009- Customs, dated the 31st December 2009 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 943(E), dated the 31st December, 2009

In the said notification, in the TABLE, against serial number 906A, for the entry in column (2), the entry "8807 (except 8807 30)" shall be substituted;

Notification No. 69/2011- Customs, dated the 29th July, 2011 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 593(E), dated the 29th July, 2011

In the said notification, in the TABLE, against serial number 180, for the entry in column (2), the entry "2710 12 90, 2710 19 32, 2710 19 33, 2710 19 39" shall be substituted;

Notification No. 50/2017- Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 785(E), dated the 30th June, 2017

In the said notification,

I. in the Table, against S. No. 464, in column (2), for the entry "8537 10 00'', the entry "8537 10" shall be substituted;

II. in the ANNEXURE, in List 33 -

(i) against the S. No. 9, in column (2), for the figures "8906 90 00", the figures "8906 90" shall be substituted;

(ii) against the S. No. 21, in column (2), for the figures "6914 90 00", the figures "6914 90" shall be substituted

10.

Notification No. 53/2017- Customs, dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 788(E), dated the 30th June, 2017

In the said notification, in the TABLE, after serial number 3 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"3A.

2710 19 33

Blended Aviation Turbine Fuel";

11.

Notification No. 19/2019-Customs, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 476(E), dated the 6th July, 2019

In the said notification, in the TABLE,-

(i) against serial number 9, for the entry in column (2), the entry "8705 90" shall be substituted;

(ii) against serial number 16, for the entry in column (2), the entry "8906 90" shall be substituted;

12.

Notification No. 25/2021-Customs dated 31st March, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 241(E), dated the 31st March, 2021

In the said notification, in the TABLE I,-

(i) serial number 34 and the entries relating thereto shall be omitted

(ii) after serial number 39 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

"39A	1905 90 51	All goods	27.00%
39B	1905 90 59	All goods	27.00%"

(iii) after serial number 235 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"235A

3920 10 93

All goods

6.00%";

13.

Notification No. 22/2022- Customs, dated the 30th April, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 328(E), dated the 30th April, 2022

In the said notification, in the TABLE I,-

(i) serial number 1163 and the entries relating thereto shall be omitted;

(ii) after serial number 1169 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

"1169A	1905 90 51	All goods	14
1169B	1905 90 59	All goods	14";

(iii) after serial number 1635 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"1635A

2710 19 33

All goods

2";

(iv) against serial number 2168, for the entry in column (2), the entry "2906 11 10" shall be substituted;

(v) after serial number 2168, and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"2168A

2906 11 90

All goods

0";

(vi) the serial number 2584 and the entries relating thereto, shall be omitted;

(vii) after serial number 2629 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"2629A

2924 29 80

All goods

0";

(viii) after serial number 3824 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely : -

"3824A	3818 00 20	All goods	0
3824B	3818 00 30	All goods	0";

(ix) against serial number 6054, for the entry in column (2), the entry "5703 29 21" shall be substituted;

(x) after serial number 6054 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely :-

"6054A	5703 29 22	All goods	0
6054B	5703 29 29	All goods	0";

(xi) after serial number 6059 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely :-

"6059A	5703 39 31	All goods	0
6059B	5703 39 32	All goods	0
6059C	5703 39 33	All goods	0
6059D	5703 39 39	All goods	0";

(xii) after serial number 6843 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"6843 A

6307 90 92

All goods

0";

(xiii) after serial number 6907 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"6907A

6506 10 20

All goods

0";

(xiv) against serial number 7078, for the entry in column (2), the entry "6914 90 10" shall be substituted;

(xv) after serial number 7078 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"7078A

6914 90 90

All goods

4";

(xvi) against serial number 7884, for the entry in column (2), the entry "7308 10 10" shall be substituted;

(xvii) after serial number 7884 and the entries relating thereto, the following serial number and entries shall be inserted, namely :

"7884A

7308 10 90

All goods

0";

(xviii) against serial number 8208, for the entry in column (2), the entry "7610 90 21" shall be substituted

(xix) after serial number 8208 and the entries relating thereto, the following serial number and entries shall be inserted, namely :

"8208A

7610 90 29

All goods

4";

(xx) after serial number 8600 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"8600A

8412 29 20

All goods

0";

(xxi) against serial number 8862, for the entry in column (2), the entry "8430 69 10" shall be substituted;

(xxii) after serial number 8862 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"8862A

8430 69 90

All goods

0";

(xxiii) after serial number 9484 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"9484A

8479 89 80

All goods

3";

(xxiv) against serial number 9949, for the entry in column (2), the entry "8537 10 10" shall be substituted;

(xxv) after serial number 9949 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"9949A

8537 10 90

All goods

4";

(xxvi) against serial number 10203, for the entry in column (2), the entry "87113010, 87113020, 87113090, 87114010, 87114090, 87115000, 87116010, 87116020, 87116030, 87116080, 87116090, 87119010, 87119090" shall be substituted;

(xxvii) against serial number 10204, for the entry in column (2), the entry "87113010, 87113020, 87113090, 87114010, 87114090, 87115000, 87116010, 87116020, 87116030, 87116080, 87116090, 87119010, 87119090" shall be substituted;

(xxviii) against serial number 10248, for the entry in column (2), the entry "8807 30 10" shall be substituted

(xxix) after serial number 10248 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"10248A

8807 30 20

All goods

0";

(xxx) against serial number 10284, for the entry in column (2), the entry "8906 90 10" shall be substituted;

(xxxi) after serial number 10284 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"10284A

8906 90 90

All goods

0";

(xxxii) against serial number 10617, for the entry in column (2), the entry "9305 99 10" shall be substituted;

(xxxiii)after serial number 10617 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"10617A.

9305 99 90

All goods

0";

14.

Notification No. 62/2022- Customs, dated the 26th December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 904(E), dated the 26th December, 2022.

In the said notification, in the TABLE I,-

(i) after serial number 889 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"889A

2710 19 33

All goods

2.0";

(ii) against serial number 1393, for the entry in column (2), the entry "2906 11 10" shall be substituted;

(iii) after serial number 1393 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"1393A

2906 11 90

All goods

0.0";

(iv) the serial number 1745 and the entries relating thereto, shall be omitted;

(v) after serial number 1793 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"1793A

2924 29 80

All goods

0.0";

(vi) after serial number 2930 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely : -

"2930A	3818 00 20	All goods	0
2930B	3818 00 30	All goods	0.0";

(vii) against serial number 4754, for the entry in column (2), the entry "5703 29 21" shall be substituted;

(viii) after serial number 4754 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

"4754A	5703 29 22	All goods	11.4% or Rs. 40 per sq. mtr., whichever is higher
"4754B	5703 29 29	All goods	11.4% or Rs. 40 per sq. mtr., whichever is higher";

(ix) after serial number 4758 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely :-

"4758A	5703 39 31	All goods	11.4% or Rs. 31.4 per sq. mtr., whichever is higher
4758B	5703 39 32	All goods	11.4% or Rs. 31.4 per sq.mtr., whichever is higher
4758C	5703 39 33	All goods	11.4% or Rs. 31.4 per sq.mtr., whichever is higher
4758D	5703 39 39	All goods	11.4% or Rs. 31.4 per sq.mtr., whichever is higher";

(x) after serial number 5285 and the entries relating thereto, the following serial number and entries shall be inserted, namely :

"5285A

6307 90 92

All goods

5.7";

(xi) after serial number 5343 and the entries relating thereto, the following serial number and entries shall be inserted, namely :

"5343A

6506 10 20

All goods

0.0";

(xii) against serial number 5502, for the entry in column (2), the entry "6914 90 10" shall be substituted;

(xiii) after serial number 5502 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"5502A

6914 90 90

All goods

0.0;

(xiv) against serial number 6283, for the entry in column (2), the entry "7308 10 10" shall be substituted;

(xv) after serial number 6283 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"6283A

7308 10 90

All goods

0.0;

(xvi) against serial number 6499, for the entry in column (2), the entry "7610 90 21" shall be substituted;

(xvii) after serial number 6499 and the entries relating thereto, the following serial number and entries shall be inserted, namely :

"6499A

7610 9029

All goods

7.9";

(xviii) after serial number 6870 and the entries relating thereto, the following serial number and entries shall be inserted, namely -

"6870A

8412 29 20

All goods

0.0";

(xix) against serial number 7078, for the entry in column (2), the entry "8430 69 10" shall be substituted;

(xx) after serial number 7078 and the entries relating thereto, the following serial number and entries shall be inserted, namely:

"7078A

8430 69 90

All goods

0.0";

(xxi) after serial number 7608 and the entries relating thereto, the following serial number and entries shall be inserted, namely -

"7608A

8479 89 80

All goods

0.0";

(xxii) against serial number 7890, for the entry in column (2), the entry "8537 10 10" shall be substituted;

(xxiii) after serial number 7890 and the entries relating thereto, the following serial number and entries shall be inserted, namely :

"7890A

8537 10 90

All goods

4.3";

(xxiv) against serial number 8081, for the entry in column (2), the entry "8807 30 10" shall be substituted;

(xxv) after serial number 8081 and the entries relating thereto, the following serial number and entries shall be inserted, namely :

"8081A

8807 30 20

All goods

0.0";

(xxvi) against serial number 8109, for the entry in column (2), the entry "8906 90 10" shall be substituted;

(xxvii) after serial number 8109 and the entries relating thereto, the following serial number and entries shall be inserted, namely :

"8109A.

8906 90 90

All goods

0.0";

(xxviii) against serial number 8293, for the entry in column (2), the entry "9305 99 10" shall be substituted;

(xxix) after serial number 8293 and the entries relating thereto, the following serial number and entries shall be inserted, namely :

"8293A.

9305 99 90

All goods

0.0".

2. This notification shall come into effect on the 1st day of October ,2024.

[F. No. 190354/151/2024-TRU]

AMREETA TITUS,

Dy. Secy.

Note:

1. The principal notification No. 24/2005-Customs, dated the 1st March, 2005 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (i), vide number G.S.R.122(E), dated the 1st March, 2005 and was last amended vide notification No. 34/2023-Customs, dated the 29th April, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.331(E), dated the 29th April, 2023.

2. The principal notification No.73/2005-Customs dated the 22nd July, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.498(E), dated the 22nd July, 2005 and was last amended by vide notification No.36/2023-Customs dated the 29th April, 2023 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.333(E), dated the 29th April, 2023.

3. The principal notification No.101/2007-Customs dated the 11th September, 2007 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.583(E), dated the 11th September, 2007, and was last amended vide notification No.36/2023-Customs dated the 29th April, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R.333(E), dated the 29th April, 2023.

4. The principal notification No.10/2008-Customs dated the 15th January, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.33(E), dated the 15th January, 2008, and was last amended vide notification No.36/2023-Customs dated the 29th April, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.333(E), dated the 29th April, 2023.

5. The principal notification No.57/2009-Customs dated the 30th May, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.371(E), dated the 30th May, 2009,and was last amended vide notification No.23/2022-Customs dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.326(E), dated the 30th April, 2022.

6. The principal notification No.151/2009-Customs, dated the 31st December, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.942(E), dated the 31st December, 2009 and was last amended vide notification No.36/2023-Customs,dated the 29th April, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.333(E), dated the 29th April, 2023.

7. The principal notification No. 152/2009-Customs, dated the 31st December, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 943 (E), dated the 31st December, 2009 and was last amended vide notification No. 58/2023-Customs, dated the 9th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 727(E), dated the 9th October, 2023.

8. The principal notification No.69/2011-Customs,dated the 29th July, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.593(E), dated the 29th July, 2011 and was last amended vide notification No.36/2023-Customs, dated the 29th April, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.333(E), dated the 29th April, 2023.

9. 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. 43/2024-Customs, dated the 13th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 573(E), dated the 13th September, 2024

10. The principal notification No.53/2017-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.788(E), dated the 15th January, 2008, and was last amended vide notification No.59/2021 -Customs dated the 29th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 908(E), dated the 29th December, 2021.

11. The principal notification No. 19/2019-Customs, dated the 6th July, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 476(E), dated the 6th July, 2019 and was last amended vide notification No. 26/2024-Customs, dated the 27th June, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 352(E), dated the 27th June, 2024.

12. The principal notification No. 25/2021-Customs, dated the 31st March, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 241(E), dated the 31st March, 2021, and was last amended vide notification No. 18/2024-Customs, dated the 14th March, 2024,

published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R 196(E), dated the 14th March, 2024.

13. The principal notification No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30th April, 2022, and was last amended vide notification No. 40/2024-Customs, dated 29th July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 456 (E), dated the 29th July, 2024.

14. The principal notification No. 62/2022-Customs, dated the 26th December, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 904(E), dated the 26th December, 2022, and was last amended vide notification No. 68/2023-Customs, dated the 29th December, 2023, that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 929(E), dated the 29th December, 2023.