CBIC Amends Notification No. 05/2024-Customs (CVD) to Align with Finance Act, 2025

CBIC amends Notification No. 05/2024-Customs (CVD) dated the 11th September, 2024 so as to align with changes made vide Finance Act, 2025

The Central Government has issued Notification No. 02/2025-Customs (CVD) dated April 30, 2025, which further amends Notification No. 05/2024-Customs (CVD) dated September 11, 2024. This amendment, made under the Customs Tariff Act, 1975, and related rules, modifies the specified tariff items. Wherever the figures “3808 91 99, 3808 93 90 or 3808 99 90” appear in the principal notification, they will now be substituted with the figures “3808 91 93, 3808 91 99, 3808 93 91, 3808 93 99, 3808 99 12, 3808 99 91 or 3808 99 99”. This change in tariff classifications will come into effect on May 1, 2025. The principal notification, G.S.R. 562(E), originally published on September 11, 2024, dealt with countervailing duty on subsidized articles.

MINISTRY OF FIANANCE
(Department of Revenue)

Notification No. 02/2025-Customs (CVD)  | Dated: 30th April, 2025

G.S.R. 275(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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 05/2024-Customs (CVD), dated the 11^th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 562(E), dated the 11^th September, 2024, namely :-

In the said notification, for the figures “3808 91 99, 3808 93 90 or 3808 99 90” wherever it occurs, the figures “3808 91 93, 3808 91 99, 3808 93 91, 3808 93 99, 3808 99 12, 3808 99 91 or 3808 99 99” shall be substituted.

2.  This notification shall come into force from 1^st May, 2025.

[F. No. 190354/151/2024-TRU] DHEERAJ SHARMA, Under Secy.

Note: The principal notification No. 05/2024-Customs (CVD) dated the 11^th September, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 562(E), dated the 11^th September, 2024.