CBIC amends various Customs (CVD) Notification to align them with changes made vide Finance Act, 2026.
Ministry of Finance, Department of Revenue, has issued Notification No. 01/2026-Customs (CVD) dated April 30, 2026, amending Notification No. 04/2024-Customs (CVD) dated September 10, 2024, to align tariff classifications with changes introduced through the Finance Act, 2026. Exercising powers under Section 9 of the Customs Tariff Act, 1975, read with the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995, the Central Government has revised the tariff item code specified in the notification. Under the amendment, wherever the figures “7305 11 29” occur in Notification No. 04/2024-Customs (CVD), they shall be substituted with “7305 11 41, 7305 11 49.” This change has been notified in the Gazette of India vide G.S.R. 332(E) and will come into force from May 1, 2026. The amendment is part of the alignment of customs tariff references in existing notifications with the revised tariff structure introduced under the Finance Act, 2026. The principal notification being amended was originally issued on September 10, 2024, and published in the Gazette of India vide G.S.R. 559(E). With this amendment, the specified tariff classification under the Customs (CVD) notification stands updated from the effective date in accordance with the revised tariff coding framework.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2026-Customs (CVD) | Dated: 30th April, 2026
G.S.R. 332(E).— In exercise of the powers conferred by sub-sections (1) and (6) of section 9 of the Customs Tariff Act,1975 (51 of 1975), read with rules 20, 22 and 24 of the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 04/2024-Customs (CVD), dated the 10th September, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 559(E), dated the 10th September, 2024, namely :-
In the said notification, for the figures “7305 11 29” wherever it occurs, the figures “7305 11 41, 7305 11 49” 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: The principal notification No. 04/2024-Customs (CVD), dated the 10th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 559(E), dated the 10th September, 2024.
