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Laws of India

Notification No. 44/2025-Customs (amends notifications on AIDC, Health Cess and other levies to refer to Notification 45/2025-Customs)

Text as of 2026-09-29

Public law and official guidance, published as research. Not legal, tax or financial advice.

About this law

Kind
Notice
Number
Notification No. 44/2025-Customs; G.S.R. number blank in this copy
Issued by
Central Government (Ministry of Finance, Department of Revenue), under s.25(1) Customs Act 1962 read with s.110 Finance Act 2018, s.141 Finance Act 2020 and s.124 Finance Act 2021
Country
India

Where to read it

Text

The law's own text, section by section, as held. Each section has its own link.

  1. 7 — All goods falling under sub-heading

    7. All goods falling under sub-heading 2106 90 other than goods covered under S. No. 67 of TABLE I of notification No. 45/2025-Customs, dated 24th October, 2025 ii) for Sl. No. 8B and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ``` <!-- page break --> ```text (1) (2)

  2. 8B — All goods falling under tariff

    8B. All goods falling under tariff item 8541 42 00, 8541 43 00 or 8541 49 00 other than goods on which exemption from basic customs duty is claimed and allowed under the following namely: - (i) Sl. nos. 69, 70, 71 and 72 of the TABLE II of notification No. 45/2025- Customs, dated the 24th October, 2025; (ii) notification No. 24/2005- Customs, dated the 1st March, 2005, published in the Gazette of India vide number G. S. R. 122(E), dated the 1st March, 2005. ``` iii) for Sl. No. 8C and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2)

  3. 8C — All goods falling under heading 8711

    8C. All goods falling under heading 8711 other than those covered under Sl. Nos. 328 and 329 of TABLE I of notification No. 45/2025-Customs, dated the 24th October, 2025 ``` <!-- page break --> iv) for Sl. No. 8D and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2)

  4. 8D — All goods falling under tariff item 9028

    8D. All goods falling under tariff item 9028 30 10 other than goods covered under S.No. 389 of the TABLE I of notification No. 45/2025-Customs, dated the 24th October, 2025 ``` v) for Sl. No. 8E and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2)

  5. 8E — All goods falling under tariff item 9802

    8E. All goods falling under tariff item 9802 00 00 other than goods covered under S.No. 400 of TABLE I of notification No. 45/2025-Customs, dated the 24th October, 2025 ``` vi) for Sl. No. 8H and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2)

  6. 8H — All goods falling under heading 9804

    8H. All goods falling under heading 9804 other than goods covered under S. No. 404 of the TABLE I of notification No. 45/2025-Customs, dated the 24th October, 2025 ``` <!-- page break --> vii) Sl. No. 52 and the entries relating thereto shall be omitted; viii) for Sl. No. 54 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2)

  7. 54 — All goods falling under heading 7110,

    54. All goods falling under heading 7110, under column (3), other than – (A) Rhodium; (B) goods covered under S. No. 233 and item (a) in column (3) against S. No. 232 of TABLE I of notification No. 45/2025- Customs, dated the 24th October, 2025 ``` ix) for Sl. No. 54A and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2)

  8. 54A — Spent catalyst and ash containing

    54A. Spent catalyst and ash containing precious metals, falling under heading 7112, covered under S. No. 201 of TABLE I of notification No. 45/2025- Customs, dated the 24th October, 2025 ``` x) for Sl. No. 56B and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2)

  9. 56B — All goods covered under S. Nos. 194 and

    56B. All goods covered under S. Nos. 194 and 195 of TABLE I of notification No. ``` <!-- page break --> 45/2025-Customs, dated 24th October, 2025 xi) for Sl. No. 57 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2)

  10. 57 — All goods falling under heading 8703

    57. All goods falling under heading 8703 other than those covered under column (3), sub-item (a), of item (i) of S. Nos. 317 and 318 of TABLE I of notification No. 45/2025-Customs, dated 24th October, 2025 ``` xii) for Sl. No. 58 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2)

  11. 58 — All goods covered under S. No. 344 of

    58. All goods covered under S. No. 344 of TABLE I of notification No. 45/2025- Customs, dated 24th October, 2025 ``` xiii) for Sl. No. 59 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2)

  12. 59 — All goods falling under heading 9503

    59. All goods falling under heading 9503 other than the goods covered under S. No. 396 of TABLE I of notification No. 45/2025-Customs, dated 24th October, 2025 ``` <!-- page break --> 2. ```text 8/2020-Customs, dated In the said notification, in the TABLE, the 2nd February, 2020, published in the Gazette i) against Sl. No. 2, for item (viii) and the entries relating of India, Extraordinary, thereto, the following item and entries shall be substituted, Part II, Section 3, Sub- namely:- section (i), vide number G.S.R. 68(E), dated the “(viii) Sl. Nos. 3,4,5,6,7,8,9 and 10 of TABLE III of 2nd February, 2020 notification No. 45/2025-Customs, dated 24th October, 2025”; ii) for Sl. No. 3 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- (1) (2)

  13. 3 — All goods covered under S. Nos. 363,

    3. All goods covered under S. Nos. 363, 364, 374, 375, 377, 378, 380, 381, 385, 386, 387 and 388 of TABLE I of notification No. 45/2025-Customs, dated 24th October, 2025 3. 11/2021-Customs, dated In the said notification, in the Table,- ``` the 1st February, 2021, published in the Gazette i) for Sl. No. 13A and the entries relating thereto, the following of India, Extraordinary, Sl. No. and entries shall be substituted, namely:- Part II, Section 3, Sub-section (i), vide number ```text G.S.R. 69(E), dated the (1) (2) (3) (4) 1st February, 2021 13A. 4011 30 00 All goods covered under 0.5% S. No. 157 of TABLE I of notification No. 45/2025-Customs, dated 24th October, 2025 ii) for Sl. No. 15C and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ``` <!-- page break --> ```text (1) (2) (3) (4) 15C. 71 (except All goods covered under 0.35% 7106, 7108) S. Nos. 194 and 195 of TABLE I of notification No. 45/2025-Customs, dated 24th October, 2025 ``` iii) for Sl. No. 16AD and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2) (3) (4) 16AD. 8702, 8704 All goods other than 20% goods covered under column (3), sub-items (a) and (b) of item (i) of S. Nos. 315 and 316 of TABLE I of notification No. 45/2025-Customs, dated 24th October, 2025 ``` iv) for Sl. No. 16AE and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2) (3) (4) 16AE. 8702, 8704 All goods covered 5% under column (3), sub- item (b) of item (1) of S. Nos. 315 and 316 of TABLE I of notification No. 45/2025-Customs, dated 24th October, 2025 ``` <!-- page break --> v) for Sl. No. 16AF and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2) (3) (4) 16AF. 8703 All goods other than 67.5% goods covered under S. Nos. 317 and 318 of the TABLE I of notification No. 45/2025-Customs, dated 24th October, 2025 ``` vi) for Sl. No. 16AG and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2) (3) (4) All goods covered under 16AG. 8703 column (3), sub-item (a) of 40% item (ii) of S. Nos. 317 and 318 of TABLE I in notification No. 45/2025-Customs, dated 24th October, 2025 ``` vi) for Sl. No. 16AH and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2) (3) (4) ``` <!-- page break --> All goods other than goods ```text 16AH. 8711 covered under S. Nos. 328 40% and 329 of the TABLE I in notification No. 45/2025- Customs, dated 24th October, 2025 ``` vii) for Sl. No. 16A and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2) (3) (4) All goods covered under S. 16A. 8802 Nos. 344 of TABLE I in 0.5% 2000, notification No. 45/2025- 8802 Customs, dated 24th October, 3000, 2025 ``` 8802 4000 viii) for Sl. No. 16C and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2) (3) (4) All goods other than goods 16C. 9028 covered under S.No. 389 of 7.5% 3010 TABLE I in notification No. 45/2025-Customs, dated 24th October, 2025 ``` ix) for Sl. No. 16E and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- <!-- page break --> ```text (1) (2) (3) (4) All goods covered under S. 16E. 9503 No. 396 of TABLE I in 7.5% 0091 notification No. 45/2025- Customs, dated 24th October, 2025 ``` x) for Sl. No. 16F and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2) (3) (4) All goods other than 16F. 9503 20% goods covered under S. 0091 No. 396 of TABLE I in notification No. 45/2025- Customs, dated 24th October, 2025 ``` xi) for Sl. No. 16G and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely:- ```text (1) (2) (3) (4) All goods other than goods 16G. 9802 70% covered under S. No. 400 0000 of TABLE I in notification No. 45/2025-Customs, dated 24th October, 2025 ``` <!-- page break --> xii) after Sl. No. 19, the following shall be inserted namely:- ```text (1) (2) (3) (4)

  14. 20 — Any All goods covered under-, NIL

    20. Any All goods covered under-, NIL ``` Chapter (i)S.Nos. 105, 181, 409, 410, 411, 412, 413, 414, 415, 416, 417,418,419, 420, 421, 422, 423, 424, 425, 426, 428, 429, 430, 431, 432, 433, 434, 435, 436, 437, 438, 439 and 440 of TABLE I, (ii) S.Nos. 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 69, 70, 71 and 72 of TABLE II, (iii)S.Nos.1,2,3,4,5,6,7,8,9,10,11 and 14 of TABLE III, (iv) S.No 1 of TABLE IV, on which exemption from basic customs duty is claimed and allowed under notification No. 45/2025-Customs, dated the October 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) xiii) In the Annexure, Sl.Nos. 8,14,19,20,32,35,36, 37, 39, 51,53,54,63,87,98,124,145,146, 148, 149, 151, 154, 155, 157, 163, 165, 171 and the entries relating hereto, shall be omitted; <!-- page break --> ```text 4. 52/2017-Customs, dated In the said notification, in the TABLE, serial number 1 and the the 30th June, 2017, entries relating thereto shall be omitted. published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 787 (E), dated the 30th June,2017

  15. 2 — This notification shall come into force on the 1st day of November, 2025

    2. This notification shall come into force on the 1st day of November, 2025. [F. No. CBIC- 190341/168/2025- TRU] (Dheeraj Sharma) Under Secretary to the Government of India ``` Note:

  16. 1

    1. The principal notification No 11/2018-Customs, dated the 2nd February, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 114(E), dated the 2nd February 2018, and was last amended vide notification No. 20/2025-Customs, dated the 27th March, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 202(E) dated the 27th March, 2025.

  17. 2

    2. The principal notification No 8/2020-Customs , dated the 2nd February, 2020, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 68(E), dated the 2nd February, 2020, and was last amended vide notification No. 35/2024-Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 438(E) dated the 23rd July, 2024.

  18. 3

    3. The principal notification No 11/2021-Customs , dated the 1st February, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E) dated the 1st February, 2021, and was last amended vide notification No. 20/2025-Customs, dated the 27th March, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 202(E) dated the 27th March, 2025. <!-- page break -->

  19. 4

    4. The principal notification No 52/2017-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. 787(E), dated the 30th June, 2017, and was last amended vide notification No. 38/2024-Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 441(E) dated the 23rd July, 2024. <!-- page break -->

Notification No. 44/2025-Customs (amends notifications on AIDC, Health Cess and other levies to refer to Notification 45/2025-Customs) · Nelum