CBIC amends various Customs (ADD) Notifications to align them with changes made vide Finance Act, 2026
Ministry of Finance, Department of Revenue, has issued Notification No. 06/2026-Customs (ADD) dated April 30, 2026, amending multiple anti-dumping duty notifications to align tariff classifications with changes introduced through the Finance Act, 2026. Issued under Section 9A of the Customs Tariff Act, 1975, read with the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the notification revises tariff item codes in five earlier Customs (ADD) notifications. Notification No. 31/2021-Customs (ADD) has been amended by substituting tariff headings “2918 30 90” with “2918 30 70, 2918 30 90” and “2918 99 90” with “2918 99 40, 2918 99 90.” Notification No. 60/2021-Customs (ADD) replaces “2924 29 90” or “29242990” with “2924 29 91, 2924 29 99.” Notification No. 12/2022-Customs (ADD) revises “2924 29 90” to “2924 29 91, 2924 29 99” and “2933 39 90” to “2933 39 70, 2933 39 80, 2933 39 91, 2933 39 99.” Notification No. 23/2024-Customs (ADD) substitutes “7305 11 29” with “7305 11 41, 7305 11 49,” while Notification No. 17/2025-Customs (ADD) revises “2922 19 90” to “2922 19 30, 2922 19 90.” These amendments will come into force from May 1, 2026, aligning anti-dumping duty notifications with the revised tariff structure introduced by the Finance Act, 2026.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 06/2026-Customs (ADD) | Dated: 30th April, 2026
G.S.R. 331(E).— In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 9A of the Customs Tariff Act,1975 (51 of 1975), read with rules 13, 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below shall be amended in the manner specified in the corresponding entry in column (3) of the said Table, namely: –
TABLE
| S. No. | Notification number and Date | Amendments |
| (1) | (2) | (3) |
| 1. | Notification No. 31/2021-Customs (ADD) dated the 29th May, 2021 published in Official Gazette vide G.S.R. 350(E), dated 29th May, 2021. | In the said notification,
(i) for the figures “2918 30 90”, wherever it occurs, the figures “2918 30 70, 2918 30 90” shall be substituted; (ii) for the figures “2918 99 90”, wherever it occurs, the figures “2918 99 40, 2918 99 90” shall be substituted; |
| 2. | Notification No. 60/2021-Customs (ADD) dated the 14th October, 2021 published in Official Gazette vide G.S.R. 739(E), dated 14th October, 2021. | In the said notification, for the figures “2924 29 90” or “29242990”, wherever it occurs, the figures “2924 29 91, 2924 29 99” shall be substituted; |
| 3. | Notification No. 12/2022-Customs (ADD) dated the 28th April, 2022 published in Official Gazette vide G.S.R. 321(E), dated the 28th April, 2022. | In the said notification,
(i) for the figures “2924 29 90”, wherever it occurs, the figures “2924 29 91, 2924 29 99” shall be substituted; (ii) for the figures “2933 39 90”, wherever it occurs, the figures “2933 39 70, 2933 39 80, 2933 39 91, 2933 39 99” shall be substituted; |
| 4. | Notification No. 23/2024-Customs (ADD) dated the 4th November, 2024 published in Official Gazette vide G.S.R. 683(E), dated 4th November, 2024. | In the said notification, for the figures “7305 11 29”, wherever it occurs, the figures “7305 11 41, 7305 11 49” shall be substituted; |
| 5. | Notification No. 17/2025-Customs (ADD) dated the 19th June, 2025 published in Official Gazette vide G.S.R. 400(E), dated 19th June, 2025. | In the said notification, for the figures “2922 19 90”, wherever it occurs, the figures “2922 19 30, 2922 19 90” shall be substituted; |
2. This notification shall come into force from 1st May, 2026.
[F. No. 190341/139/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note:
1. The principal notification No. 31/2021-Customs (ADD), dated the 29th May, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 350(E), dated the 29th May, 2021 and was last amended vide notification No. 08/2025-Customs (ADD) dated the 30th April, 2025, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 276(E), dated the 30th April, 2025.
2. The principal notification No. 60/2021-Customs (ADD), dated the 14th October, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 739(E), dated the 14th October, 2021 and was last amended vide notification No. 08/2025-Customs (ADD) dated the 30th April, 2025, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 276(E), dated the 30th April, 2025.
3. The principal notification No. 12/2022-Customs (ADD), dated the 28th April, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 321(E), dated the 28th April, 2022 and was last amended vide notification No. 08/2025-Customs (ADD) dated the 30th April, 2025, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 276(E), dated the 30th April, 2025.
4. The principal notification No. 23/2024-Customs (ADD), dated the 04th November, 2024, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 04th November, 2024.
5. The principal notification No. 17/2025-Customs (ADD), dated the 19th June, 2025, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 400(E), dated the 19th June, 2025.
