Budget 2025: CBIC further amends notification No. 153/94-Customs dated 13th July, 1994 vide Notification No. 13/2025-Customs| Dated: 1st February, 2025
Ministry of Finance has issued Notification No. 13/2025-Customs, modifying Notification No. 153/94-Customs, dated July 13, 1994. The amendment updates classification references in the notification’s table by substituting “chapter 88 or 89” with “chapter 86 or chapter 88 or chapter 89” in the proviso to clause (ii) under serial number 1. This revision expands the scope of applicable tariff classifications. The changes take effect from February 2, 2025, and align with import duty regulations under the Customs Tariff Act, 1975.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 13/2025-Customs| Dated: 1st February, 2025
G.S.R. 106(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), 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, Ministry of Finance (Department of Revenue) No. 153/94- Customs, dated the 13th July, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 582 (E), dated the 13th July, 1994, namely:-
In the said notification, in the TABLE, against serial number 1, in column (3), in the proviso to clause (ii), for the words and figures “chapter 88 or 89”, the words and figures “chapter 86 or chapter 88 or chapter 89” shall be substituted.
2. This notification shall come into force on the 2nd day of February, 2025.
[F. No. 334/03/2025-TRU]
(Amreeta Titus)
Deputy Secretary to the Government of India
Note: The principal notification No. 153/94-Customs, dated, the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section i) vide number G.S.R. 582 (E), dated the 13th July, 1994, and last amended vide notification No. 38/2024-Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 441 (E), dated the 23″ July, 2024.
