Ministry of Finance, Department of Revenue, has issued Notification No. 36/2025-Customs dated 28th August 2025, amending a previous customs notification on raw cotton. The amendment modifies Notification No. 35/2025-Customs, dated 18th August 2025, to extend the period of customs duty exemption on imported raw cotton. Under the earlier notification, the exemption was set to expire on 30th September 2025. The current amendment revises this expiry date to 31st December 2025, allowing continued duty-free import of raw cotton for an additional three months.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 36/2025-Customs | Dated: 28th August, 2025
G.S.R. 584(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 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2025-Customs, dated the 18th August, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 561(E), dated the 18th August, 2025, namely: –
In the said notification, in paragraph 2, for the figures, letters and words “30th day of September, 2025”, the figures, letters and words “31st day of December, 2025” shall be substituted.
[F. No. CBIC-190354/288/2021-TO(TRU-I)] DHE
