Seeks to amend notification No. 8/2020-Customs dated 1st February, 2020 in order to revise Health Cess on certain items.
Government of India, through the Ministry of Finance’s Department of Revenue, issued Notification No. 35/2024-Customs on 23rd July 2024 to amend Notification No. 8/2020-Customs dated 1st February 2020. This amendment, made under the authority of Section 25 of the Customs Act, 1962, and Section 141 of the Finance Act, 2020, revises the Health Cess applicable to certain items. Specifically, it adds item (ix) and its associated entries to the existing Table in the original notification, referencing Notification No. 52/2003-Customs dated 31st March 2003. The changes aim to align the Health Cess with current public interest requirements. These amendments will take effect from 24th July 2024, ensuring updated compliance for importers. This update follows the last amendment made by Notification No. 18/2023-Customs dated 29th March 2023.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi
Notification No. 35/2024-Customs | Dated: 23rd July, 2024
G.S.R…….. (E). – In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 141 of Finance Act, 2020 (12 of 2020), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), 8/2020-Customs, dated the 2nd February, 2020, 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 namely :-
In the said notification, in the Table, against Sl. No. 2, after item (viii) and the entries relating thereto, the following item and entries shall be inserted, namely: –
“(ix) Notification No. 52/2003-Customs, dated the 31st March, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 274(E), dated the 31st March, 2003.”.
2. This notification shall come into force on the 24th day of July, 2024.
[F.No. 334/03/2024-TRU]
(Nitish Karnatak)
Under Secretary to the Government of India
Note: 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 by notification No. 18/2023- Customs, dated the 29th March, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 236 (E), dated the 29th March, 2023.
