CBIC amends various Customs notifications in order to align the HS Codes of the said notifications with the Finance Act, 2024, w.e.f. 01.10.2024. Notification aligned vide Notification No. 45/2024-Customs | Dated: 30th September, 2024.
Ministry of Finance, through Notification No. 45/2024-Customs, issued on 30th September 2024, announced amendments to various Customs notifications to align their Harmonized System (HS) Codes with changes introduced in the Finance Act, 2024. These amendments, made in the public interest, will take effect on 1st October 2024. The amendments address multiple notifications issued from 2005 to 2022, including updates to HS Codes and descriptions of goods for customs purposes. Notable changes include updates to HS Codes for products like ink cartridges, aviation turbine fuel, blended products, and various categories of goods under chapters 19, 27, 29, 39, and 57 of the customs tariff. New entries were also added for several goods with revised customs duty rates. The amendments ensure that the HS Codes used in customs procedures are consistent with current international standards and Indian law, facilitating more accurate classification of goods for customs assessment.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 45/2024-Customs | Dated: 30th September, 2024
G.S.R. 604(E).—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) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1. | Notification No. 24/2005- Customs, dated the 1st March, 2005 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 123(E), dated the 1st 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; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | Notification No. 73/2005- Customs, dated the 22nd July, 2005 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 498(E), dated the 22nd 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; |
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| 3 | Notification No. 101/2007- Customs dated 11th September, 2007 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 583(E), dated the 11th 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: –
(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; |
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| 4 | 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: –
(ii)against serial number 299, for the entry in column (2), the entry “63079091, 63079092, 63079099” shall be substituted; |
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| 5 | 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: –
(ii)against serial number 408, for the entry in column (2), the entries “8537 10 10, 8537 10 90” shall be substituted; |
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| 6 | 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; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | Notification No. 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; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | 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; | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | Notification No. 50/2017-Customs dated 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; |
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| 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: –
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| 11 | Notification No. 19/2019- Customs, dated the 6 th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 476(E), dated the 6 th 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; |
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| 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: –
(iii) after serial number 235 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
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| 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: –
(iii) after serial number 1635 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(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: –
(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: –
(viii) after serial number 3824 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely : –
(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 :-
(xi) after serial number 6059 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely :-
(xii) after serial number 6843 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
(xiii) after serial number 6907 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
(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:
(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 :
(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 :
(xx) after serial number 8600 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
(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:
(xxiii) after serial number 9484 and the entries relating thereto, the following serial number and entries shall be inserted, namely:
(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:
(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:
(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:
(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:
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| 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: –
(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: –
(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: –
(vi) after serial number 2930 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely : –
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: –
(ix) after serial number 4758 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely :-
(x) after serial number 5285 and the entries relating thereto, the following serial number and entries shall be inserted, namely :
(xi) after serial number 5343 and the entries relating thereto, the following serial number and entries shall be inserted, namely :
(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:
(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:
(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 :
(xviii) after serial number 6870 and the entries relating thereto, the following serial number and entries shall be inserted, namely –
(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:
(xxi) after serial number 7608 and the entries relating thereto, the following serial number and entries shall be inserted, namely –
(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 :
(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 :
(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 :
(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 :
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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. 34/2023-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 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. 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.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. 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.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.
