Notification No. 51/2025-Customs dated 30 December 2025, issued by the Ministry of Finance (Department of Revenue), amends an earlier customs notification issued in September 2025 by exercising powers under section 25(1) of the Customs Act, 1962. The Central Government records that the amendment is necessary in the public interest and brings the change into effect by substituting the entire Table I of the earlier notification. Since Table I constitutes the substantive part of the exemption or concessional duty framework, its replacement effectively revises the scope, structure, or conditions under which customs duty benefits are available. The amendment does not introduce a standalone exemption but modifies the operational content of the existing notification. Consequently, importers, customs authorities, and other stakeholders must disregard the earlier table and apply the newly substituted Table I for determining eligibility, rates, and conditions of customs duty relief from the effective date of the notification.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 51/2025-Customs | Dated: 30th December, 2025
G.S.R. 937(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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 41/2025-Customs, dated the 30th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 728 (E), dated the 30th September, 2025, namely :-
In the said notification,-
(a) for the TABLE I, the following Table shall be substituted, namely: –
